Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)

@article{Bovee2005FinancialRA,
  title={Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)},
  author={M. Bovee and A. Kogan and K. Nelson and R. P. Srivastava and M. Vasarhelyi},
  journal={J. Inf. Syst.},
  year={2005},
  volume={19},
  pages={19-41}
}
  • M. Bovee, A. Kogan, +2 authors M. Vasarhelyi
  • Published 2005
  • Computer Science
  • J. Inf. Syst.
  • This paper describes the development and applications of FRAANK—Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of, rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements intelligent parsing to extract accounting numbers from natural‐text financial statements available from the SEC EDGAR repository. FRAANK develops an… CONTINUE READING

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