Research of accounting information quality—Based on XBRL taxonomy

XBRL(eXtensible Business Reporting Language ) is set off an information technology revolution in financial reporting worldwide. Extension taxonomy is the core part of the XBRL technology and the basis for the generation and interpretation of an instance document. Therefore, the merits of the extension taxonomy will directly affect the application of each region and XBRL technology. In order to guide the listed companies to create high-quality XBRL financial reports, there is the need for comparison and evaluation on accounting information quality based different extension taxonomy of XBRL. In this paper, we will make a systematic study on the typical international extension taxonomy classification of XBRL industry, and analyze the concept and structure model classification of the industry extension taxonomy XBRL. At the same time, I will discuss the effects on the accounting information quality of taxonomy industry classification propagation and so on, in order to provide a reference for the extension of industry Taxonomy of theory and practice.