Evaluation of Current and Future State of XBRL
Whitepaper issued by Columbia Business School on research of the current and future state of XBRL and Interactive Data for investors and analysts
Published on January 31, 2013
Evolution of Auditing From the Traditional Approach to the Future Audit
The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing and is published with the intent of offering insight
Published on March 05, 2013
Re-imagining Auditing in a Wired World
The intent of this white paper is to offer insight into what the future reporting and auditing systems might resemble and how technology could be used to transform auditing
Published on August 13, 2014
...the current state of business reporting and assurance, identifies the key forces of change that are challenging the limitations of this current state, and sets forth a current and future migration path toward a model that better addresses the needs, challenges, and opportunities of the 21
Published on April 26, 2010
Gartner/EBRC KPI Initiative
The EBRC is collaborating with Gartner to conduct industry specific roundtables to develop a set of standardized industry KPIs that are predictive of future financial results. These metrics are publicly available and the EBRC is eliciting feedback and collaboration to further define and evolve these metrics/KPIs
Published on September 19, 2014
Summary of auditing, attestation, and independence standards applicable to the audit and attestation engagements for cer...
A table of applicable auditing, attestation, and independence standards related to certain entities registered with either the SEC or CFTC.
Published on January 13, 2015
Business Reporting improves the quality and transparency of information companies provide so investors and other key stakeholders can make better informed decisions. The focus is on shifting the model from one that is based primarily on historical or lagging financial information to a model that incorporates relevant value drivers, financial
Published on October 16, 2014
The Impact of Information Tagging in the MD&A on Investor Decision Making Impact for XBRL
This is a research paper conducted by academics from the University of Central Florida that was funded through a FINRA Investor Education Program grant with support from the EBRC. The findings of this research project support the relevance of the enhanced information content included in the EBRC’s (2006) framework and
Published on April 26, 2010
Continuous Assurance Working Group
The Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.
Published on September 24, 2014
Financial Reporting Center News and Newsletter Archive
Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
Published on February 23, 2015