An integrative review and synthesis of XBRL research in academic journals

Perdana, Arif, Robb, Alastair and Rohde, Fiona (2015) An integrative review and synthesis of XBRL research in academic journals. The Journal of Information Systems, 29 1: 115-153. doi:10.2308/isys-50884

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Author Perdana, Arif
Robb, Alastair
Rohde, Fiona
Title An integrative review and synthesis of XBRL research in academic journals
Journal name The Journal of Information Systems   Check publisher's open access policy
ISSN 0888-7985
Publication date 2015-01-01
Year available 2014
Sub-type Article (original research)
DOI 10.2308/isys-50884
Volume 29
Issue 1
Start page 115
End page 153
Total pages 39
Place of publication Sarasota, FL, United States
Publisher American Accounting Association
Language eng
Formatted abstract
Extensible business reporting language (XBRL) was developed from an established markup computer language (eXtensible Markup Language, XML). XBRL facilitates data and information exchange between different information systems (IS). This important feature has attracted much research since the early 2000s. This article aims to provide a framework for XBRL research's contributions to information systems (IS). An integrative review is needed to draw an overall picture and canvas key findings regarding the various XBRL topics examined in past studies. Such a review also identifies research opportunities, and guides future XBRL research. We conducted thematic analysis using an integrative literature review. A sample of 150 XBRL articles obtained from various peer-reviewed academic journals was used to understand past XBRL studies and suggest XBRL's future research direction. This article identifies and proposes four current XBRL research streams, namely, XBRL's impact on business, XBRL's adoption, XBRL's technical development, and XBRL education. This paper then examines the key findings of these XBRL papers, offers several potential areas where further investigation may be warranted, and suggests XBRL research-informed practices.
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2015 Collection
UQ Business School Publications
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Citation counts: TR Web of Science Citation Count  Cited 8 times in Thomson Reuters Web of Science Article | Citations
Scopus Citation Count Cited 20 times in Scopus Article | Citations
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Created: Fri, 29 Aug 2014, 21:04:11 EST by Karen Morgan on behalf of UQ Business School