پایان نامه با واژگان کلیدی Technology، advantages، ISO

Rezaee,Zabihollah, (2002), “Financial Statement Fraud , Prevention and Detection”
20. Richards Jim, Smith Barry, Saeedi Ali (2004),”Induction to XBRL”, Working Paper
21. Romney&Steinbart, Marshal.B&Paul.J,(2007), ” Accounting Information Systems”
22. Troshani I. & Rao S. (2007) , ” Drivers and Inhibitors to XBRL Adoption: A Qualitative Approach to Build a Theory in Under-Researched Areas, International Journal of E-Business Research, 3(4):98-111
Abstract:
By using “XBRL” firms financial system which is connected directly to internet, and the users from financial information in each parts of world, refer to company’s website and watch the latest financial invoice and changes and analyzed, companies by using “XBRL”, could thriftiness in expenses and more functionality to assemblage and report, the financial information. Accordingly, first it is essential, that accounting and auditing in Iran be familiar with this important subject, until during later period, resulted in recognition effective factors in establishing and expanding of it. In this study we try to recognize inspectional lights of subject, and account the reasons of non-using this language of reporting by confirmed companies in “Tehran Priced Burse Association”; From the viewpoint of financial theorist. Hence we studied in the literature of variants, such as unawareness of this language unprepared case acceptance this language in Iran (from technologic infrastructure viewpoint), economical disadvantage at last satiety to mutation in reporting method, are the effective variant in non-using of the firms from “XBRL”. Then demos copy was done by questionnaire from professors and university researchers in financial fields and working auditors. To analyzing collected data (T) student test and “SPSS” software (version.16) was utilized; in conclusion unawareness of existing “XBRL” unprepared case of “XBRL” confirmation in Iran and satiety to reporting expanding language “XBRL” are prevention factors of using “XBRL”. Therefore economic disadvantages of using “XBRL” are an obstacle which was recognized during utilizing of “XBRL”.
Islamic Azad University
Arak Branch
Faculty of Management-Department of Accounting
((M.A)) Thesis
Subject:
The Survey from the Professionals Point of View in the Reasons why Companies Accepted in Tehran Stock ExchangeAvoid utilizing XBRL
Thesis Advisor:
M. Zanjirdar Ph.D.
Consulted by:
P. Ghafari.Ph.D.
by:
Azam Salimi Kharat
Summer 2010
1 Extensible Business Reporting language
2 Kelton & Yang ,2008,2
3 Hyper Text Markup Language
4 Portable Document Format
5 Extensible Markup Language
6-Information and Communication Technology (ICT)
1. Kelton & Yang ,2008,2
8. Hyper Text Markup Language
9. Portable Document Format
10. Extensible Business Reporting Language
11. Extensible Markup Language
7. Relevance
12 SEC- Stock Exchange Commission
13 www.ghadir-invest.com
14 Portable Document Format
15 www.acclearn.com
16. Knight Vale and Gregory Co
17. Extensible Markup Language
18 .High-Tech Task Force
19 .American Institute of Certified Public Accountants
20 .Extensible Financial Reporting Markup Language
7.NYSE
8.Nasdaq
21 SEC’s Strategic Plan
22 Labeled or Indexed Data
23 European Stock Exchange Commission
24 FFIEC
25 XBRL International(http://www.XBRL.org)
26 ADSM
27 FEI
3.Extensible Assurance Reporting Language(XARL)
1. Troshani I. & Rao S. (2007)
28 HTML
3.Sign
4.Web Browsers
5.Link
1.Extensible Markup Language
2.World Wide Web Consortium (W3C)
31 Hyper Text Markup Language
32 www. iasb.org
6 XBRL
7.www.xbrl.org
8.Malhotra& Garritt ,2004,73
9.XARL (Extensible Assurance Reporting Language)
33 Boritz & No,2003,4
34 Classification
35 Folders
36 Link
6.Instance Document
8.Data Base
2.Taxonomy
3.inc
4.exp
5.inx
6.exp.adv
7.exp.mkt
8.exp.prf
9.inx.int
37 Meta Data
38 Meta Data
39 Data
5.Schema
7. Link Base
40 Extensible Assurance Reporting Language
41 Electronic Data Processing(EDP)
3. XARL
3.Romney&Stienbart-2007,530-531
42 Particular Sum Of Money
43 Bortiz&No,2003,11
44 On Line
45 Self Description
1. XML
47 Standard Generalized Markup Language
48 ISO
49 Optional Features
50 Browser Windows
51 Multimedia
52 W3C
53 Symbol
54 Bortiz & No,2003,31
55 Business To Business
56 Business To Customer
57 Person To Person
58 John Bosak,1996
59 User Friendly
60 Deshmukh,2006,62
61 Jurisdiction
62 XBRL International
63 Taxonomy
5. Jurisdiction
6.IBEROAMERICA
64Provisional
65 Established
66 Provisional jurisdiction
67 Working group
68 Established jurisdiction
69 Neutral facilitator
70 Corporate Entity
71 Working Group
72 On Line
73 Electronic Group
74 Business plan
4. XBRL
5.Oppenheim,2008,16
75 Specification
76 Attributes
77 Syntax
78 Hurt,2008,p102
79 Taxonomy
80 Tassein
81 Nounnomos
82 www.iasb.org
83 US.GAAP
84 International Accounting Standards
85 Schema
86 Link Base
87 Layers
88 www.xbrl.org
6. IFRS
7. General Ledger(GL)
1. GAAP
2. IAS
2. Instance Document
3. CashcashEquivalents
89 Boritz&No, 2004,11
2. Cascading Style Sheets (CSS)
3.Extensible Style Sheets Language(XSL)
4.Spread Sheet
90 Word
91 Open
92 Financial Reporting
93 Invisible Relation
94 Information & Knowledge Based Assets
95 Knowledge Based Organizations
96 (Enterprise Resource Planning(ERP)
2.On Line
97 Information & Communication Technology (ICT)
98 ICAEW
99 Portable Data File
100 Jensen
101 Sendlin
102 www.Bloomberg.com
103 Alison Jones,2003,34
104 Information & Communication Technology
105 Richards Jim,2004,26
106 SEC
107 Update Assurance
108 Rezaee,2002,15
109 Deshmukh,2006,19
110 Boritz & No ,2003,9
111 Deshmukh ,2006,22
112 Public Key Infrastructure
4. Boritz & No ,2003,12
113 Enron
114World Com
115 Sarbanes-Oxley Act
116 Fair Disclosure (F.D)(SEC-2000)
117 Boritz & NO,2003,34
118 Australian Prudential Regularity Authority
119 Direct to APRA
120 Institute Of Internal Auditor
121 Pinsker,2003,16
122 Bosworth & Kabay , 2002,21
123 Boritz & No,2005,13
4.Extensible Assurance Reporting Language
124 Boritz & No,2003,25
125 Web Trust
126 Sys Trust
127 Text Editor
128 Boritz & No,2003,12
1. Boritz & No,2003,12
129. Boritz & No,2003,17
130. FTP
1. Boritz & No,2003,9
131 www.xbrl.org
3.On line
1. AICPA
2.Hurt, 2008,93
132 Information Technology
133 Enron,2002
134 WorldCom,2002
135 John O’Rourke,2006,18
2.Walf ,2004
3.Tornatzky L.G & Fleischer
136 Rotchanakitumnuai S. & Speece M.
137 Lawson R. et all.
138 Simpson M. & Docherty
3.W.G.No-J.E.Broritz
4.United Technologies
2.Oppenheim, Richard ,2008,110
3.Heitmann&Ohling , 2005,26
4.Chang,C.&Jarvenpaa .S ,2005,369
139 Troshani I,& Rao. S,.2007, 103
140 Troshani I & Doolin B,2007,178
141 Premuroso R.F & Bhattacharya S,2008,29
142 Beattie V & Pratt K,2003,161
143 Bager S & Lefrell A , 2005,1
2.Richards Jim,2004,1
144Troshani I. & Rao S. (2007)
145 Et all,2004
146Extensible Business Reporting Language
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فصل اول …………………………………………………………………………………… کليات تحقيق
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فصل دوم ………………………………………………………………………. مروري بر ادبيات تحقيق
71
فصل سوم ………………………………………………………………………. روش اجراي تحقيق
79
فصل چهارم ………………………………………………………………………. تجزيه و تحليل داده ها
106
فصل پنجم …………………………………………………………………….. نتيجه گيري و پيشنهادات
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