Try to Apply eXtensible Business Reporting Language for the Disclosure of Internal Control

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Abstract:

This paper focuses on the development of the internal control process and the necessity of implementing the internal control. Meanwhile describing the implementation problem of “basic norms of internal control.” We proposed a new solution named XBRL for the Disclosure of internal control information, and we do empirical research on the application of XBRL in China, and research shows that XBRL does improve the quality of corporate disclosure. So we can prospect XBRL applicate in disclosure of internal control information.

Keywords: CAPITAL MARKETS; INFORMATION ASYMMETRY; INTERNAL CONTROL; XBRL

Document Type: Research Article

DOI: http://dx.doi.org/10.1166/asl.2012.2315

Publication date: March 1, 2012

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  • ADVANCED SCIENCE LETTERS is an international peer-reviewed journal with a very wide-ranging coverage, consolidates research activities in all areas of (1) Physical Sciences, (2) Biological Sciences, (3) Mathematical Sciences, (4) Engineering, (5) Computer and Information Sciences, and (6) Geosciences to publish original short communications, full research papers and timely brief (mini) reviews with authors photo and biography encompassing the basic and applied research and current developments in educational aspects of these scientific areas.
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