does the year 2000 xbrl taxonomy accommodate current business financial reporting practice（2000年xbrl分类是否适应当前业务财务报告实践）.pdf

Prepublication version of the paper in Journal of Information Systems , Vol. 16, No. 2, Fall 2002, pp. 165-182. Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice? Matthew Bovee 1 Michael Ettredge 2 Rajendra P. Srivastava 3 Miklos Vasarhelyi 4 February 21, 2001 1 Doctoral Student, School of Business, The University of Kansas, Lawrence, KS 66045, email: mbovee@ 2 Corresponding author. Associate Professor, Accounting and Information Systems, The University of Kansas, Lawrence, KS 66045, email: mettredge@ 3 Ernst Young Professor and Director, Ernst Young Center for Auditing Research and Advanced Technology, School of Business, The University of Kansas, Lawrence, KS 66045, email: rajendra@ 4 Professor, Faculty of Management, Rutgers University, email: miklosv@ Acknowledgements: We thank our student research assistants M. Gao, N. Govind, J. Mehta, and D. Jyoti. This study was funded by several firms that are members of XBRL.Org, and is intended to provide the XBRL taxonomy task force, and other interested parties, with feedback about the actual fit between the existing taxonomy and recent current practice as represented by the selected financial reports. We thank the firms that funded this effort: EDGAR Online, Ernst Young, KPMG, PricewaterhouseCoopers, and XBRL Solutions. Special thanks are due to Liv Watson, who made the project possible. We received helpful comments from Zack Coffin, Eric Cohen, David Hardidge, Charlie Hoffman, David Vun Kannon, and Mark Schnitzer. Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice? Abstract XBRL (Extensible Business Reporting Lan