Research On The Synergy Between Event Accounting And Xbrl Under The Environments Of Accounting Informationization

George. H. Sorter, a scholar of accounting in American presented the concept ofEvents Approach from accounting information users’ point of view. With thedevelopment of information technology, the scholar of accounting integrated the idea ofEvents Approach into accounting information system produced database accounting andREA accounting. Charles. Hoffman, a CPA of U.S., introduced XML into financialreporting to form XBRL. The query and contrast function of XBRL provide to the usersof accounting information fits with the idea of Event accounting. Under theenvironment of accounting information, the revolution of financial report theories andtechnology by information technology is the hot issue of academic, the study of synergybetween event accounting and XBRL provides solution of that problem.This paper discuss the event accounting and the work of XBRL firstly, then analysishow the effect of event accounting and XBRL on the quality of accounting information,thus synergy event accounting and XBRL, lastly, design the application of eventaccounting and XBRL in accounting information system. The frame of the paper asfollows: In chapter one, analyze the research background and significance of this paper,describe the research results of event accounting and XBRL, describe the researchmethodologies, research idea and innovation. In chapter two, describe relevant theoriesof event accounting and XBRL, establish the theoretical foundation of synergy betweenevent accounting and XBRL. In chapter three, how the event accounting effect onquality of accounting information are analyzed theoretically, and analyze how XBRLeffect on quality of accounting information by event study, then study the synergybetween event accounting and XBRL. In chapter four, design the application of eventaccounting and XBRL in accounting information system. In chapter five, put forwardpolicy suggestions for synergy development between event accounting and XBRL. Inchapter six, show the research findings and research defect, and raised the futureresearch directions.