XBRL: An Impacts Framework and Research Challenge

Journal of Emerging Technologies in Accounting, Vol. 3, pp. 97-116, 2006

Posted: 19 Oct 2007

See all articles by Amelia A. Baldwin

Amelia A. Baldwin

University of Arkansas at Fort Smith

Carol E. Brown

Oregon State University - College of Business

Brad S. Trinkle

Mississippi State University - School of Accountancy

Abstract

This article discusses XBRL, its impacts on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The potential impacts that XBRL is expected to have on users, accountants, regulators, and the financial communication process are addressed. Research on XBRL is examined and future research directions and priorities are identified. A more rigorous look at the myriad range of potential impacts of XBRL is needed.

Keywords: XBRL, eXtensible Business Reporting Language, research on emerging technologies, technology impacts research, accounting

JEL Classification: M41, G29, G38

Suggested Citation

Baldwin, Amelia A. and Brown, Carol E. and Trinkle, Brad S., XBRL: An Impacts Framework and Research Challenge. Available at SSRN: https://ssrn.com/abstract=1022347

Amelia A. Baldwin (Contact Author)

University of Arkansas at Fort Smith ( email )

5210 Grand Ave.
P.O. Box 3649
Forth Smith, AR 72913-3649
United States

Carol E. Brown

Oregon State University - College of Business ( email )

Corvallis, OR 97331
United States

Brad S. Trinkle

Mississippi State University - School of Accountancy ( email )

Mississippi State, MS 39762
United States

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