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New Dimensions of Business Reporting and XBRL
The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use.
XBRL for Interactive Data
Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a variety of information value chains. XBRL is now in use in many countries and important settings. This book provides, for the first time, an in-depth analysis of XBRL. Thorough and up-to-date, this book explains the most popular constructs in XML, on which XBRL builds, and XBRL. The book provides business and policy makers, technologists and information engineers with an essential toolkit to understand the complete implementation of XBRL. The book begins with an overview of the business case for interactive data and XBRL. There is an introduction to XML and XBRL and the design and construction of XBRL taxonomies including extensions and multi-dimensional XBRL implementations. It provides a detailed analysis of the interaction of instance documents and taxonomies. The book also provides a synopsis of the most current XBRL technologies.
IT Assurance Guide
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Multiple Approaches to Intelligent Systems
We never create anything, We discover and reproduce. The Twelfth International Conference on Industrial and Engineering Applications of Artificial Intelligence and Expert Systems has a distinguished theme. It is concerned with bridging the gap between the academic and the industrial worlds of Artificial Intelligence (AI) and Expert Systems. The academic world is mainly concerned with discovering new algorithms, approaches, and methodologies; however, the industrial world is mainly driven by profits, and concerned with producing new products or solving customers’ problems. Ten years ago, the artificial intelligence research gap between academia and industry was very broad. Recently, this ga...
Years of Transition
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Digital Forensics and Cyber Crime
The First International Conference on Digital Forensics and Cyber Crime (ICDF2C) was held in Albany from September 30 to October 2, 2009. The field of digital for- sics is growing rapidly with implications for several fields including law enforcement, network security, disaster recovery and accounting. This is a multidisciplinary area that requires expertise in several areas including, law, computer science, finance, networking, data mining, and criminal justice. This conference brought together pr- titioners and researchers from diverse fields providing opportunities for business and intellectual engagement among attendees. All the conference sessions were very well attended with vigorous d...
COBIT 5
COBIT 5 is the overarching business and management framework for governance and management of enterprise IT. This volume documents the five principles of COBIT 5 and defines the 7 supporting enablers that form the framework. COBIT 5 is the only business framework for the governance and management of enterprise IT. This evolutionary version incorporates the latest thinking in enterprise governance and management techniques, and provides globally accepted principles, analytical tools and models to help increase the trust in, and value from, information systems. COBIT 5 builds and expands on COBIT 4.1 by integrating other major frameworks, standards and resources, including: ISACA's Val IT and ...
Financial Statement Fraud
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains t...
