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Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy

In: Accounting Information Systems for Decision Making

Author

Listed:
  • Fabio La Rosa

    (Kore University of Enna)

  • Carlo Caserio

    (University of Pisa)

Abstract

Although academics and scholars have called attention to the opportunities and challenges of eXtensive Business Reporting Language (XBRL), new empirical evidence undermines academic assumptions about XBRL’s easy acceptance and widespread use by auditing professionals working in the field. This study examines whether independent auditors in Italy are really convinced about the utility and practicality of XBRL in their work. What is proposed here is a preliminary theoretical framework for surveying auditors’ interest in XBRL. Electronic questionnaires and semi-structured interviews were used to survey Italian auditors’ interest and test the proposed framework. Data analysis was structured by adopting a multiple case approach. Despite the mandatory requirement for Italian unlisted companies to report financial statements in XBRL, the independent auditors’ knowledge about XBRL remains quite low. As a result of the survey, a set of unexpected but clear-cut attitudes emerged to explain auditors’ limited interest in XBRL.

Suggested Citation

  • Fabio La Rosa & Carlo Caserio, 2013. "Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Eddy H. J. Vaassen & Renata Paola Dameri (ed.), Accounting Information Systems for Decision Making, edition 127, pages 13-45, Springer.
    • Handle: RePEc:spr:lnichp:978-3-642-35761-9_2
    DOI: 10.1007/978-3-642-35761-9_2
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    Cited by:

    1. Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
    2. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.

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