Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation RS Debreceny, A Chandra, JJ Cheh, D Guithues‐Amrhein, NJ Hannon, ... Journal of Information Systems 19 (2), 191-210, 2005 | 224 | 2005 |
XBRL: Improving transparency and monitoring functions of corporate governance S Roohani, Y Furusho, M Koizumi International Journal of Disclosure and Governance 6, 355-369, 2009 | 100 | 2009 |
Meeting challenges and expectations of continuous auditing in the context of independent audits of financial statements H Du, S Roohani International Journal of Auditing 11 (2), 133-146, 2007 | 71 | 2007 |
Tolerance for ambiguity and IT competency among accountants B Lamberton, J Fedorowicz, SJ Roohani Journal of Information Systems 19 (1), 75-95, 2005 | 58 | 2005 |
Analysis of XBRL literature: A decade of progress and puzzle S Roohani, Z Xianming, E Capozzoli, B Lamberton International Journal of Digital Accounting Research 10, 131, 2010 | 57 | 2010 |
Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm EE Cohen, R Debreceny, S Farewell, S Roohani International Journal of Accounting Information Systems 15 (4), 400-422, 2014 | 24 | 2014 |
Determinants of the deficiency of XBRL mandatory filings SJ Roohani, X Zheng International Research Journal of Applied Finance 4 (3), 502-522, 2011 | 20 | 2011 |
Social media: New challenges and opportunities for corporate governance S Roohani, S Attaran International Journal of Disclosure and Governance 11 (4), 366-379, 2014 | 19 | 2014 |
Trust and data assurances in capital markets: The role of technology solutions SJ Roohani Bryant College & Pricewaterhouse Coopers, Smithfield, RI, 2003 | 16 | 2003 |
The implications of economic theories for data level assurances: Research opportunities EE Cohen, B Lamberton, S Roohani Trust and Data Assurances in Capital Markets: The Role of Technology …, 2003 | 15 | 2003 |
Blockchain: Opportunity to improve financial reporting and corporate governance J Lewtan, J McManus, S Roohani | 13 | 2018 |
A framework for independent continuous auditing of financial statements H Du, S Roohani American Accounting Association 2006 Annual Meeting. Washington, 2006 | 10 | 2006 |
Development of a prototype public file repository for XBRL documents: challenges and opportunities JJ Prichard, S Roohani Universidad de Huelva, 2004 | 10 | 2004 |
The merit of the DATA Act to enhance the governmental reporting process: A corporate governance perspective J Errichetti, SJ Roohani Journal of Emerging Technologies in Accounting 15 (1), 107-120, 2018 | 8 | 2018 |
XBRL citation analysis: A decade of progress and puzzle S Roohani, X Zhao International Conference on XBRL, Lawrence, Kansas, USA, 2009 | 7 | 2009 |
Using ten teaching modules and recently publicized data-breach cases to integrate cybersecurity into upper-level accounting courses SJ Roohani, X Zheng Advances in Accounting Education: Teaching and Curriculum Innovations, 113-125, 2019 | 5 | 2019 |
Technology policy, task uncertainty and organisational performance AS Dunk, SJ Roohani Journal of Management & Organization 4 (1), 1-13, 1998 | 5 | 1998 |
XBRL: Meeting Challenges of Corporate Governance Reporting and Documentation S Roohani International Conference at The University of Kansas, Lawrence, KS, May, 11-12, 2007 | 4 | 2007 |
A Users Approach To Constructing The Business Reporting Model: An Internet-Based Research Case S Roohani, S Sutton Review of Business Information Systems (RBIS) 1 (3), 95-110, 1997 | 2 | 1997 |
Did the Tax Cuts and Jobs Act Really Lower Corporate Taxes? GJ Kovacs, S Roohani CPA Journal 91, 2021 | 1 | 2021 |