Eric E. Cohen

Rochester, New York USA

SUMMARY OF QUALIFICATIONS

Mr. Cohen is an accounting technology futurist, one of the original founders of XBRL and a pioneer in accounting and audit technology and related assurance methodologies. A writer, teacher and trainer, he has taught accountants, academics, regulators, software developers and business people about the Internet, XBRL, standardized business reporting, audit data standards and electronic distributed ledgers, security and authentication, analytics, GRC and continuous auditing. He has published hundreds of articles and columns for the business and academic press, and written or contributed to numerous books, including primary authorship of Accountant's Guide to the Internet, the first book about the relevance of the Internet to the accounting profession. An experienced global collaborator and standards developer, he works with a global network of specialists and academics in standards development relevant to the accounting and audit process. Mr. Cohen worked for PwC from May 2000 to June 2017, and served as its XBRL Global Technical Leader, supporting standards awareness, strategy, training and technical support. He represented the Firm to the AICPA’s numerous committees focusing on the emergence of analytics in audit processes, and contributed to numerous internal assurance technology-related projects.

Background

Mr. Cohen is one of XBRL’s “forefathers”, working with his co-founders to encourage the AICPA to begin the effort now known as XBRL. XBRL’s initial focus was on US GAAP Financial Reporting; Mr. Cohen is responsible for the broader data view of XBRL; he is originator and chief architect of XBRL’s Global Ledger Taxonomy Framework (XBRL GL), used for detailed reporting in Brazil, Finland, Japan and Turkey. Mr. Cohen has served the international and jurisdictional XBRL organizations as chair of XBRL-US and numerous working groups, as well as serving as a trainer, teacher and speaker for XII and XBRL US. The primary technical editor of the XBRL International Certification course, he also helped write the AICPA/XBRL US Certification course and served on the US Financial Accounting Standards Board’s (FASB) Taxonomy Advisory Group.

As an ambassador of XBRL, Mr. Cohen has collaborated with virtually every organization developing detailed accounting and audit standardized representations, including the UN/CEFACT ECE, for which Mr. Cohen is one of two recognized global domain coordinators in accounting and auditing standardization, the OECD, developers of the SAF-T (Standard Audit File – Taxation), and the American Institute of Certified Public Accountants (AICPA), developers of the Audit Data Standard. He is active in the International Organization for Standardization ISO/PC 295 Audit Data Collection standards development as chair of the US mirror committee and a designated Expert to the global working group. He also sits on the Canadian mirror to the ISO/TC 307 Blockchain and Electronic Distributed Ledger Technologies effort. Mr. Cohen has collaborated with the standards community in developing broad XML-based security standards to encourage the secure and authentic flow of standardized data and is a named contributor to the World Wide Web Consortium’s XML Encryption Recommendation. He has also worked with the Open Compliance and Ethics Group (OCEG) to develop standards for risk and controls (GRC). As a member of OASIS TaxXML, Mr. Cohen collaborated with the Netherlands and Australia as a co-developer of the concept of Standard Business Reporting.

Mr. Cohen also actively collaborates with the academic community as a guest lecturer and in joint research, and received the 2012 Best Reviewer Award from the AAA Journal of Information Systems. He has been an adjunct professor of accounting at the Rochester Institute of Technology and designed and coordinated the XBRL International Academic Competition with Bryant University for more than a decade.

Professional Licenses/Certifications: Certified Public Accountant, State of New York

Professional Affiliations: American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants

Education: MBA, Accounting/Marketing, University of Rochester Graduate School of Management (Simon School)

Eric E. Cohen (Continued)

Selected Bibliography: Articles and Books

Cohen, E.E., Debreceny, R., Farewell, S., Roohani, S. (2014) “Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm”, International Journal of Accounting Information Systems. (December 2014) Volume 15, Issue 4 (pp. 400-422)

Cohen, E.E. (2009) “XBRL's Global Ledger Framework: Exploring the standardised missing link to ERP integration”, International Journal of Disclosure and Governance. August 2009, Volume 6, Issue 3 (pp 188–206).

Cohen, E.E. (2006) “Interactive Data and the Tax Executive: Why Tax Standards Setters are Paying Attention to XBRL (and Why You Should, Too)”, Tax Executive. May-June 2006 (pp 196)

Cohen, E.E., Schiavina, T, Servais, O (2005) “XBRL: The standardised business language for 21st century reporting and governance”, International Journal of Disclosure and Governance. December 2005, Volume 2, Issue 4 (pp 368–394).

Cohen, E.E. (2004) “CAP Forum on E-Business: Compromise or Customize: XBRL's Paradoxical Power”, Accounting Perspectives November 2004, Volume 3, Issue 2 (pp. 187-206).

Cohen, E.E. (2004) “Discussion of a continuous auditing Web Services model for XML-based accounting systems”, International Journal of Accounting Information. July 2004, 5 (pp. 139–163)

Cohen, E.E., Lamberton, B., Roohani, S. (2003) “The Implications of Economic Theories for Data Level Assurances: Research Opportunities”, Trust and Data Assurances in Capital Markets: The Role of Technology Solutions. March 2003 Research Monograph (Bryant University).

Cohen, E.E., Hannon, N. (2000), “How XBRL will change your practice”, The CPA Journal. November 2000 (pp. 36-41)

Watson, L.A., McGuire, B.L., Cohen, E.E. (2000) “Looking at business reports through XBRL-tinted glasses”, Strategic Finance. September 2000 82 (pp. 40-45)

Schmidt, W.C., Cohen, E.E. (1999) “XML: Powering the Web into the twenty-first century”, The CPA Journal. November 1999 (pp. 20-24)

Cohen, E.E. (1999) “The XML files: Solving the Mystery of Data Interchange”, Accounting Technology. 12+

Cohen, E.E. “The Accountant’s Guide to the Internet”, John Wiley & Sons, 1997, 2nd ed. 2000

Cohen, E.E. (1995) “Tapping into the Internet”, Journal of Accountancy. 180.2https://search.proquest.com/assets/r20171.5.0.370.1211/core/spacer.gif (August 1995): 59+.

Cohen, E.E. (1994) “Reading Between the Lines.” Journal of Accountancy (August 1994): 59–64.

Needle, S, Cohen, E.E. “Guide to Customizing Accounting Software”, Computer Training Services, 1993

Cohen, E.E. (1992) “Manufacturing Inventory Software Review.” The CPA Journal. June 1992 Volume: 62. Issue: 6. (pp. 83+)

Journal Editorships

Journal of Emerging Technologies (JETA) Editorial Board

Journal of Information Systems (JIS) Editorial Board; Best Reviewer Award (2012)