TEL  Vol.5 No.2 , April 2015
The Application of XBRL in Enterprises’ Internal Control Report
Author(s) Renyu Hu, Kaishi Ni
ABSTRACT
With the broke out of Enron and the occurrence of other series of financial frauds, countries all over the world have paid more attention to corporate internal control management. This paper introduces current situation of internal control report of China’s listed companies and the development of XBRL and analyzes the advantage and feasibility of using XBRL as a disclosure measure of internal control report. Finally, we suggest setting up China’s XBRL taxonomy about internal control report, which is the core and contribution of this article.

Cite this paper
Hu, R. and Ni, K. (2015) The Application of XBRL in Enterprises’ Internal Control Report. Theoretical Economics Letters, 5, 179-184. doi: 10.4236/tel.2015.52022.
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