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    Evaluation of Current and Future State of XBRL

    Article 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

    White Paper 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

    White Paper 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


    Article ...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

    Article 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...

    Article 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

    Article 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

    Article 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

    Health Care Entities Revenue Recognition Task Force

    Article The Health Care Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
    Published on January 07, 2015

    Benefits and Potential Uses of XBRL

    Article XBRL can applied to a wide range of business applications.
    Published on July 15, 2011

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