XBRL: Improving transparency and monitoring functions of corporate governance

Roohani, Saeed; Furusho, Yuji; Koizumi, Makoto

doi:10.1057/jdg.2009.17

Cited by 49 publications

(32 citation statements)

References 1 publication

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“…We used then these characteristics and others mentioned in the NF Directive (e.g., ease of access and consistency) to interpret the EU provisions. Moreover, we relied on financial accounting literature, which states that reports or companies are transparent when they provide information that reflects all material aspects (Mulford and Comiskey, 2002;Roohani et al, 2009), the substance of events in a straightforward manner (McEwen, 2009) so that it is readily understandable by users (Barth and Schipper, 2008) and easily extracted and effectively used (Hunton et al, 2006). In summary, information is transparent when it provides a clear, concise, and balanced information on relevant aspects (Bushman et al, 2004).…”

Section: Methodsmentioning

confidence: 99%

The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy

Magnaghi¹,

Salvatori²

2018

Symphonya. Emerging Issues in Management

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The aim of this study is to investigate how EU Member States used their discretion in transposing EU Directive n. 2014/95/EU. The Directive provided the opportunity to achieve similar levels of companies' transparency on social and environmental matters, as well as increasing trust and encouraging more sustainable corporate behaviors. The comparison of the transposition laws in France, Italy, and the UK indicates that significant differences shape company obligations at the country level.

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Section: Methodsmentioning

confidence: 99%

The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy

Magnaghi¹,

Salvatori²

2018

Symphonya. Emerging Issues in Management

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“…Regulators, professional organizations, and financial reporting standardssetters around the globe look at interactive data as a way of promoting the transparency of financial information and monitoring of corporate reporting [Roohani, Furusho, and Koizumi 2009]. To achieve a higher degree of transparency, corporate disclosures should be timely, clear and contain all information that will impact materially on the company [Hannon 2002].…”

Section: Extensible Business Reporting Language Software (Xbrl)mentioning

confidence: 99%

Accounting frauds – review of advanced technologies to detect and prevent frauds

Segal¹

2016

EBR

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BOOK REVIEWSMariusz E. Sokołowicz, Rozwój terytorialny w świetle dorobku ekonomii instytucjonalnej. Przestrzeń -bliskość - ....................................................................................................................... 118 Accounting frauds -review of advanced technologies to detect and prevent frauds 1 Shay Y. Segal 2 Abstract : In past decades, accounting fraud has adversely affected economies worldwide. Therefore, effective measures and methods ought to be employed in order to efficiently prevent and detect accounting fraud in a rapidly changing and technologybased business environment. Data mining methods can assist in prevention and detection of fraudulent transactions as it enables the use of past cases of fraud to build models that can recognize and spot the risk of fraud and can design new techniques for preventing fraudulent financial reporting. This article reviews the concept of accounting fraud, and focuses on some of the available data mining tools and methodologies , as well as other commuter-based techniques and tools that are available to order to assist in preventing accounting fraud and detecting if fraudulent acts have been committed. The article asserts the importance of using the available computer-based and data mining techniques as a prevention mechanism by detecting financial statement fraud, concluding that data mining software propose a good supporting procedure which offers an effective solution to the problem of detecting fraudulent transactions and accounting frauds.

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“…SM can quickly mobilize investors or consumers to respond to an issue regarding company products and services that seem to be unsatisfactory. Figure 1 is based on the corporate governance model suggested by Roohani et al (2009). There are two guiding principles in the corporate governance model in Figure 1: transparency and monitoring.…”

Section: How the Corporate Governance Model Is Changingmentioning

confidence: 99%

“…This article argues that to improve transparency and monitoring, SM should be included in the corporate governance model suggested by Roohani et al (2009). Managers must realize the power and critical nature of discussions carried out by consumers who use SM (Mangold and Fauld, 2009).…”

Section: Sm Best Practices and Standards -Improving Transparencymentioning

confidence: 99%

Social media: New challenges and opportunities for corporate governance

Roohani¹,

Attaran²

2013

Int J Discl Gov

Self Cite

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The relationship between corporations and their stakeholders is changing with the advent and increased use of social media (SM). Stakeholders are more able and apt to deliver their levels of satisfaction via SM channels while companies must be able and willing to monitor their SM presence especially in times of crisis. This article explores recent examples of when SM has affected corporate decision making and how adding SM standards to the corporate governance model can better prepare the board of directors for the new corporate governance environment.

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XBRL: Improving transparency and monitoring functions of corporate governance

Cited by 49 publications

References 1 publication

The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy

The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy

Accounting frauds – review of advanced technologies to detect and prevent frauds

Social media: New challenges and opportunities for corporate governance

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