5Bartley, Chen and Taylor.2010. Avoiding Common Errors of XBRL Implementation [J]. Journal of Accountancy, Feb:46-51.
6Boritz J. E and No W. G.2004. Assurance Reporting for XML-Based Information Services: XARL (extensible assurance reporting language [J]. Canadian Accounting Perspectives,Feb:207-233.
7Boritz J. E and No W.G.2009. Assurance on XBRL--Related Document: the case of United Technologies Corporation [J]. Journal of information systems, Fall: 49-78.
8Bovee M, Kogan A, Srivastava RP, Vasarhelyi MA and Nelson KM.2005. Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)[J]. Journal of Information System, 19(1): 19-41.
9Elliott R. K. 2002.Twenty-first Century Assurance [J]. Auditing: A Journal of Practice & Theory, 1:139-146.
10Iqbal Khadaroo.2005. Corporate Reporting on the Intemet: Some Implications for the Auditing Profession [J]. Managerial Auditing Journal, 20(6): 578-591.
9Zabihollah Rezaee, Elam Reynolds, Ahmad Sharbatog- hlie. Continuous auditing: the audit of the future, Managerial Auditing Journal 2001.
10Boritz and No. Assurance reporting for XBRL: XARL (Extensible Assurance Reporting Language). Trust and Data Assurances in Capital Markets: The Role of Technology Solutions. Research Monograph Sponsored by Pricewaterhouse Coopers. "2003.