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Session Submission Type: Emerging Research Session
6 papers
100 minute session
A Field Study on the Decision-Making and Implementation Processes for an Internal XBRL Business Application - Kristine M Brands, Regis University
Cognitive Skills of Accounting Students: Does Language Proficiency Matter? - Jing-Wen Yang, California State University, East Bay; Lan Wu, California State University East Bay
Financial Reporting without Numbers or Text: Help Set the Standards - Carl Torben Thomsen, Sonoma State University
Stockholders versus Stakeholders: Unintended Effects of IFRS Adoption - Jeanne Yamamura, University of Nevada, Reno; Michimasa Satoh, Aichi Gakuin University