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会计测量业务和记录措施。公司的财务报告是沟通资本主义市场信息的方式。XBRL财务报告是一种革命性的方式，用来向外部利益相关者披露公司的信息,包括监管和市场。作为基于业务报告语言的新互联网,XBRL财务报告提供了准备中的许多好处、分析和业务信息的交流沟通。(XBRL国际)找出了XBRL财务报告的积极影响,XBRL应用被综述，先前研究的好处。研究关于XBRL报告对资本主义市场的影响表明,采用XBRL报告给资本市场信息不对称和给资本市场传递增量信息等带来负面影响。同时,研究关于采用XBRL报告给投资者的影响报道,在他们的投资决策过程中，XBRL-based财务信息增加投资者的收购和整合财务信息的能力。

XBRL财务报告预计将取代传统财务报告,重要的是要研究如何保证XBRL财务报告。这是由于XBRL报告的保证，加强了XBRL财务报告的作用把它作为一个信息来源。之前研究的有关保证XBRL实例文档和概念性框架已经在本文XBRL保证中综述。

在本节中,XBRL(可扩展商业报告语言)是一个标准的XML(可扩展标记语言)通过互联网金融信息，报告语言交流。XBRL的目的是提高效率、精度和财务报告的可靠性。

介绍——Introduction

Accounting measures the business and records the measurement. Firm's financial reporting is the way to communicate their information with capital markets. XBRL Financial Reporting is a revolutionary way to disclose company's information to external stakeholders, including the regulation part and the market part. As the new internet based Business Reporting language, XBRL Financial Reporting offers many benefits in the preparation, analysis, and communication of business information. (XBRL International) To find out the positive impact of XBRL Financial Reporting, prior researches about the benefits of XBRL adoption are reviewed. Researches about the impact of XBRL reporting on the capital market show that the adoption of XBRL reporting has negative relation with information asymmetry and convey incremental information to capital markets. Also, researches about the impact of XBRL reporting adoption to investors reported that XBRL-based financial information increased investors' ability to acquire and integrate financial information in their investment decision procedure.

Also, as XBRL Financial Reporting is expected to replace traditional financial reporting, it is important to research how to give assurance on XBRL Financial Reporting. This is because the assurance on XBRL reporting strengthens the role of XBRL Financial Reporting as an information source. Prior researches about the issues in assurance on XBRL instance document and the conceptual framework for the assurance on XBRL reporting are reviewed in this paper.

In the last section, the prospective research about the impact of XBRL Financial Reporting on the management accounting decision procedure is presented. The research suggestion illustrates the expected positive effect of XBRL Financial Reporting on management reducing the real earnings management.

什么是XBRL?——What is XBRL?

In this section, the XBRL (eXtensible business reporting Language) is a standard XML (eXtensible Markup Language) reporting language for communicating financial information through the internet. XBRL aims to enhance the efficiency, accuracy, and reliability of financial reporting. XBRL offers financial and non-financial data contexts. Data in XBRL format does not need be converted from one application to another because data are independent of applications by using standard tags for data items (Farewell, 2006). Standard tags in XBRL documents enable specific identification, convenient analysis, automatic exchange and storing, and reliable presentation of financial information in across different software applications. XBRL si本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。