What is it about?
India is the first known example of XBRL-based assurance. We conduct interviews and download filings to make critical assessments of the MCA's approach.
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Why is it important?
Early evidence of XBRL-related assurance
Perspectives
Thank you to Vinod for arranging the interviews
Robert Pinsker
Florida Atlantic University
Read the Original
This page is a summary of: A Field Study Examining the Indian Ministry of Corporate Affairs' XBRL Implementation, Journal of Information Systems, March 2017, American Accounting Association,
DOI: 10.2308/isys-51389.
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