Acknowledgments
Our thanks for technical assistance provided by Tony Barry, Australian National University; Dr. Paul Pacter then of the IASC and Dr. Renato Ianella of the Distributed Systems Technology Research Centre (DSTC), Brisbane for the helpful comments of participants at the 1998 Annual Meeting of the American Accounting Association; 1999 European Accounting Association Congress and at workshops at National Taiwan University and Nanyang Techological University on related papers. The guidance provided by the editor and two anonymous referees proved invaluable in improving the paper. We would also like to acknowledge members of the XBRL Steering Committee for their help.