financial reporting and auditing agent with net knowledge (fraank) and extensible business reporting language (xbrl) 1（财务报告和审计代理与网络知识(fraank)和可扩展商业报告语言(xbrl)1）.pdf

Journal of Information Systems, Vol. 19, No. 1, Spring 2005, pp. 19-41 Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)1 Matthew Bovee bovee@ The School of Business Administration The University of Vermont - Burlington, VT 05405 Alexander Kogan kogan@ Department of Accounting and Information Systems Rutgers Business School – Newark and New Brunswick Rutgers University 180 University Avenue, Newark, NJ 07102- 1895 Rajendra P. Srivastava rsrivastava@ School of Business, The University of Kansas Lawrence, KS 66045 Miklos A. Vasarhelyi miklosv@ Rutgers Business School – Newark and New Brunswick Rutgers University Faculty of Management, Rutgers University 180 University Avenue, Newark, NJ 07102- 1895 Kay Nelson nelson_k@ Fisher College of Business, The Ohio State University 2100 Neil Avenue, Columbus, OH 43210 November 2004 1 The authors express their gratitude to the Editor, Associate Editor, anonymous referees, Eric Cohen and Liv Wat- son whose valuable comments helped us to improve the paper. The authors also acknowledge significant help pro- vided by many research assistants at the Ernst Young Center for Auditing Research and Advanced Technology (EY CARAT) at the University of Kansas . This research was partially supported by