The DOI matches its Crossref record; 36 of the 36 references it cites were found in a registry or an index.
The production and use of semantically rich accounting reports on the Internet: XML and XBRL
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Citations
Cites
Toward principles for the design of ontologies used for knowledge sharing?
Gruber, T. R. (1995) · International Journal of Human-Computer Studies · doi:10.1006/ijhc.1995.1081 · Cited by 7,753
Competing Technologies, Increasing Returns, and Lock-In by Historical Events
Arthur, W. B. (1989) · The Economic Journal · doi:10.2307/2234208 · Cited by 7,489
Resnick, P., & Varian, H. R. (1997) · Communications of the ACM · doi:10.1145/245108.245121 · Cited by 3,772
Multiagent Systems : A Modern Approach to Distributed Artificial Intelligence
Weiß, G. (2000) · Medical Entomology and Zoology · Cited by 3,458
Disclosure level and the cost of equity capital.
Botosan, C. A. (1997) · The Accounting Review · doi:10.2308/tar-9709240185 · Cited by 3,436
Agents that reduce work and information overload
Maes, P. (1994) · Communications of the ACM · doi:10.1145/176789.176792 · Cited by 2,321
Economides, N. (1996) · International Journal of Industrial Organization · doi:10.1016/0167-7187(96)01015-6 · Cited by 1,583
Anchoring Data Quality Dimensions in Ontological Foundations
Wand, Y., & Wang, R. Y. (1996) · Communications of the ACM · doi:10.1145/240455.240479 · Cited by 1,479
Formal ontology, conceptual analysis and knowledge representation
Guarino, N. (1995) · International Journal of Human-Computer Studies · doi:10.1006/ijhc.1995.1066 · Cited by 1,197
Data on the Web from relations to semistructured data and XML
Abiteboul, S., Buneman, P., & Suciu, D. M. (2000) · Cited by 1,062
Cited by
The determinants of Internet financial reporting
Debreceny, R., Gray, G. L., & Rahman, A. (2002) · Journal of Accounting and Public Policy · doi:10.1016/s0278-4254(02)00067-4 · Cited by 580
Self-citationPerspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty
Moffitt, K. C., Richardson, V. J., Snow, N. M., Weisner, M. M., & Wood, D. A. (2016) · Journal of Information Systems · doi:10.2308/isys-51495 · Cited by 28
Metadata
- Authors
- Debreceny, R., & Gray, G. L.
- Venue
- International Journal of Accounting Information Systems
- Publisher
- Elsevier BV
- Published
- 2001-01
- Volume
- 2
- Issue
- 1
- Pages
- 47-74
- ISSN
- 1467-0895 (ISSN-L)
- OpenAlex
- W1994139964
- Cited by
- 259
- References
- 36
- FWCI
- 14.02
- Type
- journal article
- Language
- en
- Open access
- closed
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
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- This page
- CoChat. (2026). Citation check: The production and use of semantically rich accounting reports on the Internet: XML and XBRL. https://app.cochat.ai/papers/10.1016/s1467-0895(00)00012-9
- The paper
- Debreceny, R., & Gray, G. L. (2001). The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems. https://doi.org/10.1016/s1467-0895(00)00012-9
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
