Reference health

Assurance on XBRL for Financial Reporting

https://doi.org/10.2139/ssrn.1104245
CiteStamped reference-health badge
5/5 checkable references clean · checked 2026-09-01

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

13 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 5 checked references that resolve
resolves10.2308/jis.2005.19.1.19
Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)
resolves10.2139/ssrn.1288376
Auditing XBRL-Related Documents: The Case of United Technologies Corporation
resolves10.2308/accr.2004.79.3.687
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
resolves10.2308/aud.2005.24.2.153
A Review and Integration of Empirical Research on Materiality: Two Decades Later
The 13 references without a DOI — listed, not checked
no DOI — not checkedAT Section 9101 Attest Engagements: Attest Engagements Interpretations of Section
no DOI — not checkedref4
no DOI — not checkedCFA Institute Center for Financial Market Integrity
no DOI — not checkedref6
no DOI — not checkedref7
no DOI — not checkedref9
no DOI — not checkedThe Supply and Demand For Continuous Reporting, Trust and Data Assurances in Capital Markets: The Role of Technology Solutions
no DOI — not checkedref12
no DOI — not checkedDemand for Data Assurances in Electronic Commerce: An Experimental Examination of Web-Based Data Exchange Using XML
no DOI — not checkedref15
no DOI — not checkedref16
no DOI — not checkedref17
no DOI — not checkedref18
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-09-01 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.1104245"><img src="https://citestamp.com/citestamped/10.2139/ssrn.1104245/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.1104245/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.1104245)