Try to Apply eXtensible Business Reporting Language for the Disclosure of Internal Control
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.
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Document Type: Research Article
Publication date: March 1, 2012
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