4Bovee. Financial Reporting and Auditing Agent with Net Knowledge(FRAANK) and eXtensible Business Reporting language(XBRL) [ J] .Journal of Information Systems,2005, (Spring) : 19 - 41.
5Bovee Ettredge, Srivastava. Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice [ J]. Journal of Information Systems,2002,16(2) : 165 - 182.
6CICA Information Technology Advisory Committee. The Use of XBRL in Electronic Filing and Disclosure of Information[ OL]. White Paper: www. cica. ca/itac, 2003.
7Cohen. Compromise or Customize : XBRL' s Paradoxical Power[ J]. Canadian Accounting Perspectives, 2004,3 : 187 - 206.
8Debreceny. Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation[ J]. Journal of Information Systems,2005,19(2) : 191 - 210.
