کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489665 | 938145 | 2005 | 25 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Security in XML-based financial reporting services on the Internet
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
This paper addresses security in financial reporting services. First, it describes Web services and conceptualizes financial reporting services such as XBRL and XARL as Web Services. Next, it discusses security threats and limitations of current security technologies. Then, it identifies security requirements that should be considered to ensure reliable, trustworthy XBRL and XARL services. Finally, the paper explains several proposed security standards and suggests Web Services Security Architecture as a suitable security mechanism for financial reporting services.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 24, Issue 1, JanuaryâFebruary 2005, Pages 11-35
Journal: Journal of Accounting and Public Policy - Volume 24, Issue 1, JanuaryâFebruary 2005, Pages 11-35
نویسندگان
J. Efrim Boritz, Won G. No,