By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This ebook includes a selection of examine papers on accounting details structures together with their strategic position in selection techniques, inside and among businesses. An accounting procedure is a posh process composed of a mixture of strictly interrelated components akin to info, info, human assets, IT device, accounting versions and tactics. Accounting details platforms are usually thought of the device via default for accounting automation. This publication goals to caricature a transparent photo of the present country of AIS examine, together with layout, recognition and reliance, value-added selection making, interorganizational hyperlinks, and approach advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic device. The publication presents proof for this statement by means of reading a variety of present concerns starting from conception improvement in AIS to useful purposes of accounting info platforms. particularly it makes a speciality of subject matters of becoming curiosity within the realm of XBRL and fiscal Reporting, administration details platforms, IT/IS Audit and IT/IS Compliance. The e-book may be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info structures managers and consultants.
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Additionally, the employment of IT specialists is low even when examining clients in complex IT settings. Likewise, according to a survey conducted by Protiviti , auditors need to make a better use of the CAAT (Computer Aided Audit Tools), data analysis software, and continuous auditing tools, and, furthermore, to develop a heightened awareness about IFRS and XBRL . Our third proposition states: Are Auditors Interested in XBRL? 27 Proposition 3 For independent auditors to be interested in XBRL, assurance of an XBRL financial statement should not simply mean formal compliance with the traditional format; higher IT skills should be acquired.
In particular, the XBRL implementation model adopted for unlisted Italian companies can be defined as active push  since companies are allowed to use a standard taxonomy without the possibility of disclosing voluntary items that are provided in PDF or other traditional formats. As a result, while a relevant distance between the IFRS Taxonomy and the financial reporting practices of listed Italian companies exists , the Italian GAAP Taxonomy released Are Auditors Interested in XBRL? 25 for XBRL mandatory filing in Italy almost perfectly fits with financial statements from unlisted companies, although some misfits occur depending on the sector and the size of the companies .
Multiple interviews allowed the different needs of auditors to emerge, different causes for their interest in XBRL and both similarities and differences in their perception about audits to be done on XBRL-related documents. Interviews were conducted mainly through open-ended questions. Open-ended questions have advantages and disadvantages. The advantages relate to the possibility of discerning the real beliefs concealed behind the opinions expressed by the respondents and to the capacity of deeply understanding the reasons of discordant opinions for homogeneous interviewees.