Open AccessThe Effect of Voluntary XBRL Adoption on Audit Fees: Evidence from Belgium
Author(s) -
YF Makni,
SM Masmoudi,
Nawar Boujelbène
Publication year - 2018
Publication title -
journal of accounting and finance
Language(s) - English
Resource type - Journals
ISSN - 2158-3625
DOI - 10.33423/jaf.v18i9.133
Subject(s) - xbrl , business reporting , directive , accounting , business , parliament , transparency (behavior) , audit , accrual , empirical evidence , audit committee , computer science , political science , computer security , philosophy , earnings , epistemology , politics , law , programming language