Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Capital Markets Main |
Financial Reporting Main
An introduction to XBRL. "XBRL is the open international standard for digital business reporting, managed by a global not for profit consortium, XBRL International. We are committed to improving reporting in the public interest. XBRL is used around the world, in more than 50 countries. Millions of XBRL documents are created every year, replacing older, paper-based reports with more useful, more effective and more accurate digital versions." an-introduction-to-xbrl
Abdolmohammadi, M. J., S. M. DeSimone, T. Hsieh and Z. Wang. 2017. Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems (25): 45-56.
Alles, M. 2021. Using the creation of an XBRL risk taxonomy as a driver to improve post-coronavirus 10-K risk disclosures. Journal of Emerging Technologies in Accounting 18(1): 175-183.
Alles, M. and M. Piechocki. 2012. Will XBRL improve corporate governance?: A framework for enhancing governance making using interactive data. International Journal of Accounting Information Systems 13(2): 91-108.
Alles, M. and R. Debreceny. 2012. The evolution and future of XBRL research. International Journal of Accounting Information Systems 13(2): 83-90.
Alles, M. G. and G. L. Grey. 2012. A relative cost framework of demand for external assurance of XBRL filings. Journal of Information Systems (Spring): 103-126.
Amin, K., J. D. Eshleman and C. Feng. 2018. The effect of SEC's XBRL mandate on audit report lags. Accounting Horizons (March): 1-27.
Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.
Balwin, A. A., C. E. Brown and B. S. Trinkle. 2006. XBRL: An impacts framework and research challenge. Journal of Emerging Technologies in Accounting (3): 97-116.
Barlas, S. 2016. Will SEC move to inline XBRL? Strategic Finance (February): 10.
Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.
Bartley, J., Y. S. A. Chen and E. Taylor. 2010. Avoiding common errors of XBRL implementation. Journal of Accountancy (February): 46-52.
Bhattacharya, N., Y. J. Cho and J. B. Kim. 2018. Leveling the playing field between large and small institutions: Evidence from the SEC's XBRL mandate. The Accounting Review (September): 51-71.
Bizarro, P. A. and A. Garcia. 2010. XBRL- Beyond the basics. The CPA Journal (May): 62-71.
Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.
Blankespoor, E. 2019. The impact of information processing costs on firm disclosure choice: Evidence from XBRL mandate. Journal of Accounting Research (September): 919-967.
Bonsón, E., V. Cortijo, and T. Escobar. 2008. The role of XBRL in enhanced business reporting (EBR). Journal of Emerging Technologies in Accounting (5): 161-173.
Boritz, J. E. and L. M. Timoshenko. 2015. Firm-specific characteristics of the participants in the SEC's XBRL voluntary filing program. Journal of Information Systems (Spring): 9-36.
Boritz, J. E. and W. G. No. 2020. How significant are the differences in financial data provided by key data sources? A comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance. Journal of Information Systems (Fall): 47-75.
Basoglu, K. A. and C. E. White Jr. 2015. Inline XBRL versus XBRL for SEC reporting. Journal of Emerging Technologies in Accounting (12): 189-199.
Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava and M. A. Vasarhelyi. 2005. Financial reporting and auditing with net knowledge (FRAANK) and extensible business reporting language (XBRL). Journal of Information Systems (Spring): 19-41.
Bovee, M., M. L. Ettredge, R. P. Srivastava and M. A. Vasarhelyi. 2002. Does the year 2002 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems (Fall): 165-182.
Brands, K., M. A. Holzblatt and E. Koskentalo. 2022. The European Union's ESEF iXBRL mandate: Finland's experience as an early adopter. Journal of Emerging Technologies in Accounting 19(2): 271-278.
Chang, H. W., S. Kaszak, P. Kipp and J. C. Robertson. 2021. The effect of iXBRL formatted financial statements on the effectiveness of managers' decisions when making inter-firm comparisons. Journal of Information Systems (Summer): 149-177.
Chen, G. and J. Zhou. 2019. XBRL adoption and systemic information acquisition via EDGAR. Journal of Information Systems (Summer): 23-43.
Chen, G., J. Kim, J. Lim and J. Zhou. 2018. XBRL adoption and bank loan contracting: Early evidence. Journal of Information Systems (Summer): 47-69.
Chen, G., X. Wang and J. Zhou. 2018, What do the markets say? Shareholder wealth effects of the XBRL mandate. Journal of Information Systems (Fall): 1-21.
Chen, S., J. Guo and X. Tong. 2017. XBRL implementation and post-earnings-announcement drift: The impact of state ownership in China. Journal of Information Systems (Spring): 1-19.
Chen, S., L. Harris, W. Li and D. Wu. 2015. How does XBRL affect the cost of equity capital? Evidence from an emerging market. Journal of International Accounting Research 14(2): 123-145.
Cheng, X., F. Huang, D. Palmaon and C. Yin. 2021. How does information processing efficiency relate to investment efficiency? Evidence from XBRL adoption. Journal of Information Systems (Spring): 1-25.
Chironna, J. and E. Zwikker. 2010. XBRL for GRC. Strategic Finance (July): 44-47.
Chou, C., C. J. Chang and J. Peng. 2016. Integrating XBRL data with textual information in Chinese: A sematic web approach. International Journal of Accounting Information Systems (21): 32-46.
Chou, C., N. R. Hwang, T. Wang and R. Debreceny. 2018. The topical link model-integrating topic-centric information in XBRL-formatted reports. International Journal of Accounting Information Systems (29): 16-36.
Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.
Coffin, Z. 2001. The top 10 effects of XBRL. Strategic Finance (June): 64-67.
Cong, Y., A. Omar and H. Sun. 2019. Does IT outsourcing affect the accuracy and speed of financial disclosures? Evidence from preparer-side XBRL filing decisions. Journal of Information Systems (Summer): 45-61.
Cong, Y., H. Du and M. A. Vasarhelyi. 2018. Are XBRL files being accessed? Evidence from the SEC EDGAR log file dataset. Journal of Information Systems (Fall): 23-29.
Cong, Y., J. Hao and L. Zou. 2014. The impact of XBRL reporting on market efficiency. Journal of Information Systems (Fall): 181-207.
Cunningham, C. S. 2005. XBRL: A multitalented tool. Journal of Accountancy (April): 70-71.
Dalla Via, N. and G. Garbellotto. 2015. XBRL: Internal reporting with XBRL global ledger. Strategic Finance (October): 46-53.
Debreceny, R. and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1): 47-74.
Debreceny, R. and S. Farewell. 2010. XBRL in the accounting curriculum. Issues in Accounting Education (August): 379-403.
Debreceny, R. S., S. M. Farewell, A. N. Scarlata and D. N. Stone. 2020. Knowledge and skills in complex assurance engagements: The case of XBRL. Journal of Information Systems (Spring): 21-45.
Dhole, S., G. J. Lobo, S. Mishra and A. M. Pal. Effects of the SEC's XBRL mandate on financial reporting comparability. International Journal of Accounting Information Systems (19): 29-44.
Du, H. and K. Wu. 2018. XBRL mandate and timeliness of financial reporting: Do XBRL filings take longer? Journal of Emerging Technologies in Accounting 15(1): 57-75.
Du, H., M. A. Vasarhelyi and X. Zheng. 2013. XBRL mandate: Thousands of filing errors and so what? Journal of Information Systems (Spring): 61-78.
Dzinkowski, R. 2008. The coming of XBRL now? Strategic Finance (July): 38-41.
Efendi, J., J. D. Park and C. Subramaniam. 2016. Does the XBRL reporting format provide incremental information value? A study using XBRL disclosures during the voluntary filing program. Abacus 52(2): 259-285.
Eierle, B., H. Ojala and E. Penttinen. 2014. XBRL to enhance external financial reporting: Should we implement or not? Case Company X. Journal of Accounting Education 32(2): 160-170.
Elam, R., M. R. Wenger, and K. Williams. 2011. Global ledger: The next step for XBRL: Leveraging the potential throughout the accounting cycle. The CPA Journal (September): 64-71.
Elam, R., M. R. Wenger and K. L. Williams. 2012. XBRL tagging of financial statement data using XML spy: The small company case. Issues in Accounting Education (August): 761-781.
Fang, J. 2011. Why is the U.S. XBRL conversion process so slow? The CPA Journal (January): 6-10.
Fang, J. 2013. The progress of XBRL conversion: Reviewing the rules, consequences, and potential remedies. The CPA Journal (February): 68-71.
Fang, J. 2014. Retrieving financial information in XBRL. The CPA Journal (November): 60-65.
Farewell, S. and R. Pinsker. 2015. Does assurance on XBRL-derived financial statements impact the decisions of nonprofessional investors? Management Accounting Quarterly (Spring): 13-21.
Farewell, S. M. 2006. An introduction to XBRL through the use of research and technical assignments. Journal of Information Systems (Spring): 161-185.
Farewell, S. M., L. Hao, V. Kashyap and R. E. Pinsker. 2017. A field study examining the Indian Ministry of Corporate Affairs' XBRL implementation. Journal of Information Systems (Spring): 103-117.
Felo, A. J., J. W. Kim and J. Lim. 2018. Can XBRL detailed tagging of footnotes improve financial analysts' information environment? International Journal of Accounting Information Systems (28): 45-58.
Feng, C. and C. Kim. 2021. Information processing costs and firms' investment efficiency: An examination of channels of the XBRL effect. Journal of Information Systems (Fall): 53-75.
Gomaa, M. I., A. Markelevich and L. Shaw. 2011. Introducing XBRL through a financial statement analysis project. Journal of Accounting Education 29(2-3): 153-173.
Guo, F., X. Luo, P. R. Wheeler, L. Yang, X. Zhao and Y. Zhang. 2021. Enterprise resource planning systems and XBRL reporting quality. Journal of Information Systems (Fall): 77-106.
Hannon, N. 2001. XBRL will spread quickly. Strategic Finance (June): 68-73. (Includes vendor list).
Hannon, N. and G. Trevithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).
Hannon, N. J. and R. J. Gold. 2005. XBRL revisited. Journal of Accountancy (February): 64-65.
Haseqawa, M., T. Sakata, N. Sambuichi and N. Hannon. 2004. Breathing new life into old systems. Strategic Finance (February): 46-51. (New XBRL-GL technology).
Henderson, D., S. D. Sheetz and B. S. Trinkle. 2011. Understanding the intention to adopt XBRL: An environmental perspective. Journal of Emerging Technologies in Accounting (8): 7-30.
Henderson, D., S. D. Sheetz and B. S. Trinkle. 2012. The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. International Journal of Accounting Information Systems 13(2): 109-140.
Hoitash, R. and U. Hoitash. 2018. Measuring accounting reporting complexity with XBRL. The Accounting Review (January): 259-287.
Howard, J. and J. Zhou. 2021. The timeliness of XBRL filings: An empirical examination. Journal of Information Systems (Spring): 65-77.
Hsieh, T. and J. C. Bedard. 2018. Impact of XBRL on voluntary adopters' financial reporting quality and cost of equity capital. Journal of Emerging Technologies in Accounting 15(2): 45-65.
Hsieh, T., Z. Wang and M. J. Abdolmohammadi. 2019. Factors associated with companies' choices of XBRL implementation strategies: Evidence from the U.S. market. Journal of Information Systems (Fall): 75-91.
Janvrin, D. J. and W. G. No. 2012. XBRL implementation: A field investigation to identify research opportunities. Journal of Information Systems (Spring): 169-197.
Janvrin, D. J., R. E. Pinsker and M. F. Mascha. 2013. XBRL-enabled, spreadsheet, or PDF? Factors influencing exclusive user choice of reporting technology. Journal of Information Systems (Fall): 35-49.
Johnston, J. 2020. Extended XBRL tags and financial analysts' forecast error and dispersion. Journal of Information Systems (Fall): 105-131.
Kernan, K. 2008. XBRL around the world. Journal of Accountancy (October): 62-67.
Kim, J. B., J. W. Kim and J. H. Lim. 2019. Does XBRL adoption constrain earnings management? Early evidence from mandated U.S. filers. Contemporary Accounting Research 36(4): 2610-2634.
Kim, J. W., J. Lim and W. G. No. 2012. The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems (Spring): 127-153.
Li, S. and E. T. Nwaeze. 2015. The association between extensions in XBRL disclosures and financial information environment. Journal of Information Systems (Fall): 73-99.
Li, S. and E. T. Nwaeze. 2018. Impact of extensions in XBRL disclosure on analysts' forecast behavior. Accounting Horizons (June): 57-79.
Ling, Q. and Z. Liu. 2019. XBRL data comparability. The CPA Journal (July): 44-48.
Mascha, M. F., D. Janvrin, J. Plouff and B. Kruger. 2009. XBRL tools for small- to medium-sized firms. Strategic Finance (January): 46-53.
McCullough, A., B. McGuire, D. Smith and L. Watson. 2017. XBRL and the cloud: A case study. Strategic Finance (November): 40-47.
McGuire, B. L., S. J. Okesson and L. A. Watson. 2006. Second-wave benefits of XBRL. Strategic Finance (December): 43-47.
Monterio, B. J. 2011. XBRL and its impact on corporate tax departments. Strategic Finance (February): 56-58.
O'Riain, S., E. Curry and A. Harth. 2012. XBRL and open data for global financial ecosystems: A linked data approach. International Journal of Accounting Information Systems 13(2): 141-162.
O'Rourke, J. 2001. Creating financial information in XBRL. Strategic Finance (June): 54-57.
Pei, D. and M. A. Vasarhelyi. 2020. Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL. International Journal of Accounting Information Systems (37): 100453.
Perdana, A., A. Robb and F. Rohde. 2015. An integrative review and synthesis of XBRL research in academic journals. Journal of Information Systems (Spring): 115-153.
Perdana, A., A. Robb and F. Rohde. 2015. XBRL diffusion in social media: Discourses and community learning. Journal of Information Systems (Summer): 71-106.
Phillips, M. E., T. E. Bahmanziari and R. G. Colvard. 2008. Six steps to XBRL: Learn how to translate your income statement into tagged format. Journal of Accountancy (February): 34-38. ("XBRL is a language for electronic communication of business data. Each item is tagged with information about various attributes, such as calendar year, audited/unaudited status, currency, etc.").
Piechocki, M. 2010. XBRL: Standard business reporting: Modern language of governments. Strategic Finance (December): 56-58.
Pinsker, R. and P. Wheeler. 2009. Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information. International Journal of Disclosure & Governance 6(3): 241-261.
Rashty, J. 2013. An overview of XBRL compliance. The CPA Journal (August): 67-71.
Reck, J. L. and T. R. Waymire. 2020. XBRL reporting by state and local governments: Changes on the horizon. The CPA Journal (June): 48-51.
Scherr, E. and D. Ditter. 2017. Customization versus standardization in electronic financial reporting: Early evidence from the SEC XBRL mandate. Journal of Information Systems (Summer): 125-148.
Sheridan, B. and J. Drew. 2012. The future is now: XBRL emerges as a career niche. Journal of Accountancy (June): 123-127.
Sledgianowski, D., R. Fonfeder and N. S. Slavin. 2010. Implementing XBRL reporting. The CPA Journal (August): 68-72.
Sohl, S. N., T. R. Waymire and T. Z. Webb. 2018. Determinants of bifucated local government reporting lag: The potential for XBRL to improve timeliness. Journal of Emerging Technologies in Accounting 15(1): 121-140.
Srivastava, R. P. and A. Kogan. 2010. Assurance on XBRL instance document: A conceptual framework of assertions. International Journal of Accounting Information Systems 11(3): 261-273.
Srivastava, R. P. and A. Kogan. 2010. Response to discussions on “Assurance on XBRL instance document: A conceptual framework of assertions”. International Journal of Accounting Information Systems 11(3): 282-284.
Srivastava, R. P. and Q. Liu. 2012. Special issue of JIS on XBRL. Journal of Information Systems (Spring): 97-101.
Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June): 32-35.
Strand, C. A., B. L. McGuire, L. A. Watson and C. Hoffman. 2001. The XBRL potential. Strategic Finance (June): 58-63.
Tadesse, A. F. and N. E. Vincent. 2022. Combining data analytics with XBRL: The ViewDrive case. Issues in Accounting Education (February): 197-215.
Taylor, E. Z. and A. C. Dzuranin. 2010. Interactive financial reporting: An introduction to eXtensible Business Reporting Language (XBRL). Issues in Accounting Education (February): 71-83.
Tie, R. 2005. XBRL: It's unstoppable. Journal of Accountancy (August): 32-35.
Trabelsi, S. 2015. Discussion of How does XBRL affect the cost of equity capital? Evidence from an emerging market. Journal of International Accounting Research 14(2): 147-149.
Tribunella, T. and H. Tribunella. 2010. Using XBRL to analyze financial statements. The CPA Journal (March): 69-72.
Trites, G. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions'. International Journal of Accounting Information Systems 11(3): 279-281.
Vasarhelyi, M. A., D. Y. Chan and J. P. Krahel. 2012. Consequences of XBRL standardization on financial statement data. Journal of Information Systems (Spring): 155-167.
Walton, S., L. Yang and Y. Zhang. 2021. XBRL tag extensions and tax accrual quality. Journal of Information Systems (Summer): 91-114.
Wang, T. and J. Seng. 2014. Mandatory adoption of XBRL and foreign institutional investors' holdings: Evidence from China. Journal of Information Systems (Fall): 127-147.
Wenger, M. R., R. Elam and K. L. Williams. 2013. A tour of five XBRL tools. Journal of Accountancy (April): 48-55.
White, C. E. Jr. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions - A discussion and extension'. International Journal of Accounting Information Systems 11(3): 274-278.
White, C. E. Jr. 2010. Jim's Sporting Goods: The move to XBRL reporting. Issues in Accounting Education (August): 425-463.
Willis, M. 2005. XBRL and data standardization: Transforming the way CPAs work. Journal of Accountancy (March): 80-81.
Yen, J. and T. Wang. 2015. The association between XBRL adoption and market reactions to earnings surprises. Journal of Information Systems (Fall): 51-71.