"RoboCop," XBRL help SEC target reviews

05/14/2013 | AICPA Insights

The Securities and Exchange Commission is employing a predictive accounting quality model they call "RoboCop" that incorporates eXtensible Business Reporting Language, or XBRL, to analyze filing data and flag reports for review. In her blog, Arleen Thomas, CPA, CGMA, Senior Vice President -- Management Accounting at AICPA, looks more closely at this process and what it means for companies filing financial statements.

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