XBRL: An Impacts Framework and Research Challenge
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 97-116, 2006
Posted: 19 Oct 2007
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: Suggested Citation