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Quality of XBRL US GAAP Taxonomy: Empirical Evaluation Using SEC Filings

https://doi.org/10.2139/ssrn.1581507
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10/10 checkable references clean · checked 2026-10-07

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.

4 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 10 checked references that resolve
resolves10.2139/ssrn.1288376
Auditing XBRL-Related Documents: The Case of United Technologies Corporation
resolves10.2139/ssrn.1163254
SEC's XBRL Voluntary Program on Edgar: The Case for Quality Assurance
resolves10.2308/jis.2005.19.2.191
Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation
resolves10.1016/s0378-7206(02)00043-5
AIMQ: a methodology for information quality assessment
resolves10.2307/25148768
Industry-Wide Information Systems Standardization as Collective Action: The Case of the U.S. Residential Mortgage Industry1
resolves10.1007/s007780100057
A survey of approaches to automatic schema matching
resolves10.1145/1041410.1041415
Matching large XML schemas
resolves10.1145/1041410.1041418
From semantic integration to semantics management
resolves10.1080/07421222.1996.11518099
Beyond Accuracy: What Data Quality Means to Data Consumers
resolves10.2139/ssrn.1556678
Quality of Data Standards: Empirical Findings from XBRL
The 4 references without a DOI — listed, not checked
no DOI — not checkedHow Valid Are They? An Examination of XBRL Voluntary Filing Dcoments with the SEC EDGAR System
no DOI — not checkedref10
no DOI — not checkedref12
no DOI — not checkedExtensible Business Reporting Language (XBRL) 2.1
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.

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