Analysis of XBRL literature: A decade of progress and puzzle

International Journal of Digital Accounting Research

Volumn 10, Issue , 2010, Pages 131-147

  Roohani, Saeed ^a   Xianming, Zhao ^b   Capozzoli, Ernest A ^c   Lamberton, Barbara ^d  

^a BRYANT UNIVERSITY   (United States)

^b SHANGHAI JIAO TONG UNIVERSITY   (China)

^c KENNESAW STATE UNIVERSITY   (United States)

^d UNIVERSITY OF HARTFORD   (United States)

Author keywords

Accounting; Assurance of XBRL; Big four; SBR; XBRL; XBRL GL; XBRL software

Indexed keywords

EID: 79951759440     PISSN: 15778517     EISSN: None     Source Type: Journal    
DOI: 10.4192/1577-8517-v10_6     Document Type: Article

References (41)

1. AMRHEIN, D.G.; FAREWELL, S.; PINSKER, R. (2009): "Synergies for the 21st Century Business Reporting System", The International Journal of Digital Accounting Research, vol. 9: 127-152. http://dx.doi.org/10.4192/1577-8517-v9_5
2. ANONYMOUS (1999): AICPA goes XML", The Practical Accountant, vol. 32, n. 11: 26.
3. ANONYMOUS (1999): Emerging business technologies", The Practical Accountant, vol. 32 n. 8: 24.
4. ANONYMOUS (1999): Millennium Series: November is technology month", The CPA
5. ANONYMOUS (1999): Next up: XML", The Practical Accountant, vol. 32, n. 7: 26.
6. ANONYMOUS (1999): Top 10 technologies--plus 5 for tomorrow", Journal of Accountancy, vol. 187, n. 5: 16.
7. ANONYMOUS (1999): Top 10 technologies: The applications", Journal of Accountancy, vol. 187, n.3: 12.
8. ANONYMOUS (2000): AICPA unveils e-business strategies", The Practical Accountant, vol. 33, n.1: 18.
9. ANONYMOUS (2010): "International: Of Governments and Geeks: Data and Transparency", The Economist, vol. 394 n.8668: 65-66.
10. BAKER, W.; ROBERTS F. D. (2010): "Business Tools: The Next Quantum Leap", Strategic Finance: 29-35.
11. BARLAS, S. (2008): "SEC moves closer to mandating XBRL", The Free Library. Available at: http://bit.ly/etmLqs
12. BERNERS-LEE, T.; HENDLER, J.; LASSILA, O. (2001): "The Semantic Web: A New Form of Web Content that is Meaningful to Computers will Unleash a Revolution of New Possibilities", Scientific American, vol. 284, n. 5: 34-43. http://dx.doi.org/10.1038/scientificamerican0501-34
13. BONSÓN, E. (2001). The Role of XBRL in Europe" The International Journal of Digital Accounting Research, vol. 1, n. 2: 101. http://dx.doi.org/10.4192/1577-8517-v1_5
14. BORITZ, E. J.; NO W. G. (2005): Security in XML-based financial reporting services on the Internet", Journal of Accounting and Public Policy, vol. 24, n. 1: 11. http://dx.doi.org/10.1016/j.jaccpubpol.2004.12.002
15. BOVEE, M.; KOGAN, A.; NELSON, K.; SRIVASTAVA, R.P.; VASARHELYI, M.A. (2005). Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)", Journal of Information Systems, vol. 19, n.1: 19-41.
16. BUSINESS, E. (1999): Robert Elliott Named Chair of AICPA", Business Wire: 1.
17. BUSINESS, E.; HIGH TECH, W. (1999): FRx Software Announces Support For XML; Announcement Demonstrates Support for AICPA XML Initiative" Business Wire: 1.
18. BUSINESS EDITORS, H.T. W. (1999): AICPA, Information Technology Companies, and Five Largest Accounting and Professional Service Firms Join Forces in Developing XML-Based Financial Reporting Language", Business Wire: 1.
19. BUSINESS/TECHNOLOGY, E. (1999): The e-content Company Joins Forces With AICPA to Develop XML- based Reporting Solution", Business Wire: 1.
20. COHEN, E. (1999): The XML files: Solving the mystery of data interchange" Accounting Technology: 12.
21. COHEN, E. (2008): "8th Bryant University XBRL Conference", October 2008, Washington D. C.
22. DEBRECENY, R. S.; CHANDRA, A.; CHEH J. J.; GUITHUES-AMRHEIN, D.; HANNON, N. J.; HUTCHISON, P. D.; JANVRIN, D.; JONES, R. A.; LAMBERTON, B.; LYMER, A.; MASCHA, M.; NEHMER, R.; ROOHANI, S.; SRIVASTAVA, R. P.; TRABELSI, S.; TRIBUNELLA, T.; TRITES, G.; VASARHELYI M. A. (2005): "Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation", Journal of Information Systems, vol. 19, n.2: 191-210. http://dx.doi.org/10.2308/jis.2005.19.2.191
23. FAREWELL, S. M. (2006): An Introduction to XBRL through the Use of Research and Technical Assignments", Journal of Information Systems vol. 20, n.1: 161. http://dx.doi.org/10.2308/jis.2006.20.1.161
24. FLEMING, P.D. (1999): Steering a course for the future", Journal of Accountancy, vol. 188, n.5: 35.
25. GHANI, E.K.; LASWAD, F.; TOOLEY, S. (2009): "Digital Reporting Formats: Users' Perceptions, Preferences and Performances", The International Journal of Digital Accounting Research, vol. 9: 45-98. http://dx.doi.org/10.4192/1577-8517-v9_3
26. HARDING, W.E., (1999): AICPA establishes a language for electronic-based financial reporting", Journal of Accountancy, vol. 188, n.3: 15.
27. HODGE, F. D.; KENNEDY, J.J.; MAINES, L.A. (2004): Does Search Facilitating Technology Improve the Transparency of Financial Reporting?, The Accounting Review, vol. 79, n.3: 687. http://dx.doi.org/10.2308/accr.2004.79.3.687
28. HOGGE, B. (2010): "Open Data Study, Commissioned by the Transparency and Accountability Initiative", available at: http://bit.ly/9XMRcw, accessed May 30, 2010
29. HOFFMAN, C.; KURT, C.; KORETO, R.J. (1999): The XML files", Journal of Accountancy, vol. 187, n.5: 71.
30. HOFFMAN, T. (1999): XML may make accounting easier", Computerworld, vol. 33, n.38: 36.
31. HONIG, S. A. (1999): The changing landscape of computerized accounting systems", The CPA Journal vol. 69, n.5: 14.
32. KAMIL, A. (2008): "What is Your Web 5.0 Strategy?", Journal of Business Strategy, vol. 29, n.6: 56-58. http://dx.doi.org/10.1108/02756660810917255
33. KEPCZYK, R. H. (1999): AICPA top five emerging technology issues", The CPA Journal vol. 69, n.7: 72.
34. KERNAN, K. (2008): "XBRL Around the World: A Look Beyond U. S. Shores To Put the SEC's Interactive Data Initiative in a Global Context", Journal of Accountancy, October. Available at: http://bit.ly/eddjlv
35. LOCKE, J.; LOWE, A. (2007): XBRL: An (Open) Source of Enlightenment or Disillusion?, European Accounting Review, vol. 16, n.3: 585. http://dx.doi.org/10.1080/09638180701507163
36. LU, X. H.; HENG, M. (2009): Cultural Influence on IS Practices in China: A Literature Analysis", Journal of Global Information Technology Measures, vol. 12, n.4: 6.
37. NUTALL, A. (2009): Literature Review, Amie Nursing Standard", Harrow on the hill, vol. 24, n.1: 59.
38. PHILLIPS, M.E.; BAHMANZIARI, T.E.; COLVARD, R.G. (2008): "Six Steps to XBRL: Learn How to Translate Your Income Statement into Tagged Format," Journal of Accountancy, February. Available at: http://bit.ly/hSY2xj
39. PLUMLEE, R.; PLUMLEE, M. (2008): Assurance on XBRL for Financial Reporting", Accounting Horizons, vol. 22, n.3: 353. http://dx.doi.org/10.2308/acch.2008.22.3.353
40. SCHMIDT, W.; COHEN, E. (1999): XML: Powering the Web into the twenty-first century", The CPA Journal, vol. 69, n.11: 20.
41. ZAINO, J. (2010): "XBRL Across the Language Divide", available at: http://bit.ly/a2IMek