“…It is also claimed that it may take some time for the IT investment to fully reflect its value created (Yao, Liu, and Chan, 2010). On the other hand, researchers continue to evaluate the effect of XBRL towards information quality (Jiu-jin, Fu-sheng, and Yan-feng, 2013b;Perdana, 2013;Yuan, 2009), the usage of information in forecast accuracy (Boritz, Efendi, and Lim, 2013;Chunhui Liu, Yao, Sia, and Wei, 2013;Yoon et al, 2011), the issue of data accuracy (Farewell and Debreceny, 2010;Huang, Wang, and Wang, 2011;Q. Li and Wang, 2010) and also on the needs for data assurance (Boritz and No, 2008;Debreceny and Gray, 2001;Plumlee and Plumlee, 2008;Venkatesh and Armitage, 2012).…”