A partial list of studies that use ARC, or other related XBRL measures

  • Ahn, J., Hoitash, R. and Hoitash, U., 2022. Are Words Beneficial to the Consumption of Numbers in Financial Reports? Working paper, Northeastern and Bentley University
  • Ai, X., 2021. The Auditor’s Application of Professional Judgment: Evidence from M&A-related Critical Audit Matters. Working paper, University of Tennessee.
  • Akamah, H. and Shu, S.Q., 2021. Large Shareholder Portfolio Diversification and Voluntary Disclosure. Contemporary Accounting Research, 38(4).2918-2950.
  • Asiri, M., 2021. Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance (Doctoral dissertation, Curtin University).
  • Burd, C., 2021. More Numbers, Less Problems: Analysts’ Use of Tax-Related XBRL Data for ETR Forecasting. Less Problems: Analysts’ Use of Tax-Related XBRL Data for ETR Forecasting. Working paper, Boston University.
  • Burke, J.J., Hoitash, R. and Hoitash, U., 2020. The Disclosure and Consequences of U.S. Critical Audit Matters. Contemporary Accounting Research, 37(4). 2398-2437.
  • Burke, J.J., Hoitash, R., Hoitash, U. and Xiao, S.X., 2021. The costs and benefits of retirement policies at US audit firms. Journal of Accounting and Public Policy, 40(4). 1-21.
  • Burke, J.J., Hoitash, R., Hoitash, U. and Xiao, S.X., 2022. The disclosure and consequences of U.S. critical audit matters. Working Paper, University of Colorado, Denver.
  • Brown, N.C., Huffman, A.A. and Cohen, S., 2022. October. Accounting reporting complexity and non-GAAP earnings disclosure. Working paper, University of Illinois.
  • Cahan, S.F., Chang, S., Siqueira, W.Z. and Tam, K., 2021. The roles of XBRL and processed XBRL in 10‐K readability. Journal of Business Finance & Accounting. 49 (1-2):33-68
  • Cheng, X., Huang, F., Palmon, D. and Yin, C., 2021. How does information processing efficiency relate to investment efficiency? Evidence from XBRL adoption. Journal of Information Systems, 35(1).1-25.
  • Chychyla, R., Leone, A.J. and Minutti-Meza, M., 2019. Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics, 67(1) .226-253.
  • Cohen, S., 2020. Accounting Reporting Complexity and Firm-Level Investment Efficiency. Working paper San Diego State University.
  • Docimo, W.M., Gunn, J.L., Li, C. and Michas, P.N., 2021. Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use. Contemporary Accounting Research, 38(4). 3113-3145.
  • Huang, F., No, W.G. and Vasarhelyi, M.A., 2019. Do managers use extension elements strategically in the SEC’s tagged data for financial statements? Evidence from XBRL complexity. Journal of Information Systems, 33(3). 61-74.
  • Garcia, J., de Villiers, C. and Li, L., 2021. Is a client’s corporate social responsibility performance a source of audit complexity? International Journal of Auditing, 25(1). 75-102.
  • Griffin, P., Enache, L. and Moldovan, R., 2021. Characteristics and Consequences of ASC 842 Lease Transition Disclosures. Working paper, University of California, Davis.
  • Guo, F., Luo, X., Wheeler, P.R., Yang, L., Zhao, X. and Zhang, Y., 2021a. Enterprise Resource Planning Systems and XBRL Reporting Quality. Journal of Information Systems, 35(3). 77-106.
  • Guo, F., Walton, S., Wheeler, P.R. and Zhang, Y., 2021b. Early Disruptors: Examining the Determinants and Consequences of Blockchain Early Adoption. Journal of Information Systems, 35(2). 219-242.
  • He, C. and Kohlbeck, M.J., 2021. Federal Government Contracts and Financial Reporting Quality. Working paper, Marquette and Florida Atlantic University.
  • Hoitash, R. and Hoitash, U., 2018. Measuring accounting reporting complexity with XBRL. The Accounting Review, 93(1). 259-287.
  • Hoitash, R., Hoitash U. and Morris L., 2021a. eXtensible Business Reporting Language: A Review and Implications for Future Research. Auditing: A Journal of Practice & Theory, 40 (2): 107–132.
  • Hoitash, R., Hoitash, U., Morris, L., and Yezegel, A., 2021b. Quarterly Footnote Disclosures as a Leading Indicator of Audit Risk. Working paper, Bentley and Northeastern University.
  • Hoitash, R., Hoitash, U. and Yezegel, A., 2021c. Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? Review of Quantitative Finance and Accounting. 57:1-39.
  • Johnston, J., 2020. Extended XBRL tags and financial analysts’ forecast error and dispersion. Journal of Information Systems, 34(3).105-131.
  • Li, M., 2020. Legal Intensity of Financial Reports, Corporate Governance, and Financial Reporting Quality (Doctoral dissertation, Temple University).
  • Seavey, S.E., Whitworth, J.D. and Imhof, M.J., 2021. Early Earnings Releases and the Role of Accounting Quality. Auditing: A Journal of Practice & Theory.
  • Smith, A.L., Zhang, Y. and Kipp, P.C., 2019. Cloud-computing risk disclosure and ICFR material weakness: The moderating role of accounting reporting complexity. Journal of Information Systems, 33(3).1-17.
  • Walton, S., Yang, L. and Zhang, Y., 2021. XBRL Tag Extensions and Tax Accrual Quality. Journal of Information Systems, 35(2).91-114.
  • Zhou, J., 2020. Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag. Accounting & Finance, 60(3).3183-3213.
  • Zimmerman, A., Barr-Pulliam, D., Lee, J.S. and Minutti-Meza, M., 2021. Auditors’ use of in-house specialists. Working paper, Florida State University. 

 

 

 

 

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A Measure of Firm Complexity