The XBRL (eXtensible Business Reporting Language) data interoperability standard has been adopted by regulators worldwide, improving the efficiency, accuracy, and reliability of financial reporting systems. But XBRL also aims to support analysis by standardizing terminology and format across platforms. While XBRL clearly stores financial statements formatting instructions, it may or may not be ...

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...