... reports can also be audited they will carry greater weight and encourage investor confidence. The tools for continuous audit are already available. Extensible business reporting language (XBRL) offers a common, investor‐focused language in which companies can return their statutory reports...

... suggests that people’s behaviors are just as important as rules in creating an effective capital market. © Emerald Group Publishing Limited 2004 Financial reporting Auditing Banking Regulation Meanwhile, it has become clear that there is much more to this than just a question...