Open AccessSECs Electronic Filing System: An Evaluation
Author(s) -
David C. Yang
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v6i3.6288
Subject(s) - audit , accounting , computer science , business
This paper discusses the development and functioning of the SEDCs EDGAR system. The considerations for using EDGAR and the future impact of such a revolutionary system on accounting issues and practices such as continuous reporting, continuous auditing and database auditing, etc. are examined.