Digital Financial Reporting

Call for Papers:  Special Issue on XBRL: Implications for Reporting and Governance

In mid-2009 the International Journal of Disclosure and Governance will publish a special issue on XBRL and its impact on financial reporting and national and corporate governance worldwide. There will be a combination of invited papers from high profile members of the XBRL community and submitted papers from leading accounting practitioners, user groups and academic researchers.

More information can be found on the journal's website.

Some of the ideas they suggest for papers includes:

• The SEC mandate for XBRL usage by US public companies
• The new XBRL taxonomy and its implementation
• The nature and future of XBRL-GL
• "Simplified" XBRL
• The ways in which XBRL will impact corporate governance
• XBRL and National Standard Business Reporting projects
• The benefits and costs of XBRL adoption
• The future of tagging in financial reporting and analysis
• The role of accountants in implementing and auditing XBRL
• Training and skill requirements for preparers, users, internal and
  external auditors and boards of directors in XBRL adoption and usage