Professional Background Of Implementation Personnel、XBRL Implementation Mode And XBRL Financial Report Quality

The information age is thriving,promoting the booming development of digital technology and digital economy in China,and at the same time,leading to the increasing demand for accounting information disclosure.In order to meet the rising requirements of accounting information disclosure,XBRL was born and is flourishing worldwide.In order to promote the continuous development of XBRL in China,the national government has taken corresponding important initiatives in recent years.The Ministry of Finance issued an important document in 2016,which clearly states that it will promote the effective implementation of the general classification standard of enterprise accounting standards and continuously improve the level of unit accounting information.In addition,the 20 th Party Congress report pointed out that it is necessary to attach great importance to the digital development of information technology,accelerate the construction of a strong network and digital China,focus on solving the outstanding problems in the digital transformation of traditional industries,and accelerate the digital transformation of traditional industries.These initiatives reflect the government’s higher requirements for the breadth and depth of XBRL applications,and mean that the quality of XBRL financial reporting is rightfully improved.This paper adopts a research method of literature analysis and empirical research,based on cognitive theory,information asymmetry theory and signaling theory,to investigate whether the professional background of implementation personnel and the choice of implementation model affect the quality of XBRL financial report preparation.This article selects A-share listed companies on the Shanghai Stock Exchange from 2018 to 2021 as the research object,collects data from the research object as the original sample,constructs a multiple regression model,uses professional software to analyze the sample data,and obtains research results.The results show that: firstly,the quality of XBRL financial reports prepared by accounting professionals is better;Secondly,the quality of XBRL financial reports prepared by enterprises using the Inspur Jibak implementation model is better;Thirdly,further analysis reveals that compared to non-state-owned enterprises,state-owned enterprises make the positive relationship between Hypothesis 1 and Hypothesis 2more apparent.Some suggestions can be obtained from the findings of this paper: First,enhance enterprises’ awareness of XBRL application.The government should play a leading role in encouraging and guiding enterprises to trust XBRL software and apply XBRL more actively.second,increase the training of professionals.On the enterprise side,improve the XBRL professionalism of internal financial personnel,and on the university side,vigorously train XBRL professionals.Third,to promote the in-depth research and development of XBRL software,software vendors should use advanced foreign technology to provide easy-to-use and comprehensive tools and software,so as to improve the quality of financial reporting.Finally,this paper summarizes the limitations of the study and expresses the outlook for the future.This paper enriches the literature on related aspects and can also provide guidance and reference for improving the quality of corporate XBRL financial reporting.