College of Business
Associate Professor of Accounting
Dr. Stephanie Farewell is an associate professor in the UALR Department of Accounting. Her primary work has been on eXtensible Business Reporting Language (XBRL) implementation both nationally and internationally.
The XBRL is an open source computer readable mark-up language used for the exchange of business and financial information. In the U.S., Farewell advocated for the Securities and Exchange Commission to implement the XBRL format in its “interactive data” program which requires all SEC corporate registrants and mutual funds to report significant levels of performance information. This change in reporting method represents the most thorough change in the disclosure environment of financial reporting in U.S. capital markets since the SEC brought the EDGAR repository of filings in plain text and HTML to the Internet in the early 1990s. Dr. Farewell’s research on this topic has been published in several accounting journals including Accounting and Public Policy and The International Journal of Accounting Information Systems.
Additionally, Dr. Farewell has published six peer-reviewed journal articles in the past five years. She also published a book chapter titled, “Attesting Adios! Airways’ XBRL Filings: A Case Study on Performing Agree-Upon Procedures,” used by finance and accounting students nationally.
Dr. Stephanie Farewell has a Bachelor’s in Business Administration, M.A.C.C. and Ph.D. from the University of Oklahoma.