Determinants of Voluntary XBRL Adoption in United States: Eileen Z Taylor and Al Chen

Tentative Program 7th Bryant University XBRL Conference October 18-19, 2007 Meeting Challenges and Expectations of Implementing Interactive Data and XBRL Thursday afternoon 12:30 PM - 5 PM, October 18, 2007 (12:30 PM -1:00 PM – Check in - Light lunch at Bello Room 101)

1:00 PM – 5:00 PM in Bello Room 101 Welcome: Dr. Jack Trifts, Dean of the College of Business

Musings on the State of the XBRL Ship (30-40 minutes) Eric.E. Cohen, Global XBRL Lead, PricewaterhouseCoopers

SEC’s US GAAP Taxonomy Project Session (30-40 minutes) (Thursday) XBRL US and the XBRL movement – origins, mission The SEC’s US GAAP Taxonomy Project – goals, objectives, status, roadmap going forward: Mark Bolgiano, President & CEO XBRL-US

XBRL Adoption Determinants of Voluntary XBRL Adoption in United States: Eileen Z Taylor and Al Chen, North Carolina State University

3:00 PM – 3:15 PM Coffee Break

3:15 PM – 5:30 PM Semantic Modeling Semantic Data Technology and XBRL: Graham Rong, PhD, MBA , MIT Sloan School of Management

Semantic Integration Approach to Efficient Business Data Supply Chain: Hongwei (Harry) Zhu at Old Dominion University and Stuart E. Madnick at MIT Sloan School of Management

IMA Session XBRL - What's in it for Internal Reporting Users and Preparers? Linda Devonish-Mills, Institute of Management Accountants (IMA)

XBRL and Audit Process The Impact of XBRL on Audit Processes: Ernest A. Capozzoli, Kennesaw State University

Quick updates about Global XBRL Academic Competition, and XBRL Research Opportunity Forum Saeed Roohani, Bryant University

Dinner at 6:45 PM at THE WRIGHT’S FARM RESTAURANT http://www.wrightsfarm.com From Bryant, turn left on Rt 7, go about 5.5 miles on Rt. 7, bear right, turn right at traffic light, go 1 mile Friday 8:00AM- 1:00 PM October 19, 2007

7:15 AM – 8:00 AM Continental Breakfast (Academic Hall room 368-369)

Hands-on Session (8:00- 9:45) Location; Academic Hall Room 368-369 Instructor: Eric E. Cohen, Global XBRL Lead, PricewaterhouseCoopers Adventures in Tagging – this workshop shows how to tag financial statements, small extensions, audit considerations, and different handlings- it uses XBRL viewing tool (SEC tool, Fujitsu, et al) and XML Spy (or similar XML tool).

10:00 AM - 1:00 PM (Bello room 102)

Accounting Standards and XBRL Session Delivering Excellence in Accounting within the US GAAP XBRL Taxonomy; Neal Hannon, Financial Accounting Foundation/FASB

XBRL Teaching Case Interactive Financial Reporting: An Introduction to XBRL case: Eileen Taylor and Ann Dzuranin, North Carolina State University

XBRL GL and REA REA and XBRL GL: Synergies for the 21st Century Business Reporting System: Stephanie Farewell, University of Arkansas at Little Rock, Denise Guithues-Amrhein, St. Louis University, and Robert Pinsker, Old Dominion University

XBRL and Corporate Governance XBRL: Meeting Challenges of Corporate Governance Reporting and Documentation Saeed Roohani, Bryant University

Users Session Preliminary Survey of the SEC Participating Volunteers Gary Purnhagen, Merrill Corporation, NY

(TBA)EDGAR-Online XBRL Analytical Tool, I-Metrix;

Buffet Lunch 1:00 PM – 2:00 PM (TBA)