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Advancing financial reporting in the age of technology : an interview with Robert H. Herz
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Herz, Robert H. and Pei, Duo (2021) Advancing financial reporting in the age of technology : an interview with Robert H. Herz. Journal of Emerging Technologies in Accounting, 18 (2). pp. 117-124. doi:10.2308/jeta-2021-028 ISSN 1558-7940.
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Official URL: https://doi.org/10.2308/jeta-2021-028
Abstract
This paper is based on an interview on January 9, 2020, with Robert H. (Bob) Herz, the former two-term chairman of the Financial Accounting Standards Board, on how the environment for business reporting has evolved and how it may continue to evolve. Bob Herz has also held decision-making positions as a part-time member of the IASB and on the board of the SASB. In this interview, we discuss a pragmatic reporting model suited to the era of Big Data and technology. We also explain the different interests of the reporting process, including the standard-setters, preparers, auditors, and users. The main idea of this paper focuses on how to incorporate Big Data and technology into reporting models working within the current framework and needs of the stakeholders. We then outline several use cases that illustrate a refined reporting model using Big Data and technology.
| Item Type: | Journal Article | ||||||
|---|---|---|---|---|---|---|---|
| Divisions: | Faculty of Social Sciences > Warwick Business School | ||||||
| SWORD Depositor: | Library Publications Router | ||||||
| Journal or Publication Title: | Journal of Emerging Technologies in Accounting | ||||||
| Publisher: | American Accounting Association | ||||||
| ISSN: | 1558-7940 | ||||||
| Official Date: | 30 December 2021 | ||||||
| Dates: |
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| Volume: | 18 | ||||||
| Number: | 2 | ||||||
| Page Range: | pp. 117-124 | ||||||
| DOI: | 10.2308/jeta-2021-028 | ||||||
| Status: | Peer Reviewed | ||||||
| Publication Status: | Published | ||||||
| Reuse Statement (publisher, data, author rights): | ** From Crossref journal articles via Jisc Publications Router ** History: ppub 01-09-2021; issued 01-09-2021; epub 30-12-2021. | ||||||
| Access rights to Published version: | Open Access (Creative Commons) |
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