Affiliation:
1. Department of Business and Administration, University of Winnipeg, Winnipeg, Canada
Abstract
Ranked as one of top ten technologies for accounting and auditing professionals, eXtensible Business Reporting Language (XBRL) is a freely available, open, and global standard language for exchanging business financial information digitally. XBRL holds the greatest promise for building a global standard that is pledged to enhance the accuracy, reliability, efficiency, accessibility and availability of electronic communication of business financial data. This paper sets out to provide a review of literature to lend insights into our understanding of XBRL adoption, implementation, and value realization assessment. A comprehensive review uncovers four sub-themes of research in XBRL adoption: perceived benefits of XBRL adoption; organizational readiness; external pressure; and XBRL adoption. Research challenges for future research are highlighted.
Subject
Information Systems and Management,Management Science and Operations Research,Strategy and Management,Computer Science Applications,Business and International Management
Reference188 articles.
1. A 'macro' analysis of the use of XBRL
2. Aguilar, M. K. (2008, July 1). Survey: Many unprepared for XBRL. Compliance Week. Retrieved from http://www.complianceweek.com
3. The theory of planned behavior
4. Some personal thoughts on financial reporting.;D.Alexander;International Journal of Accounting and Information Management,2011
5. A Relative Cost Framework of Demand for External Assurance of XBRL Filings
Cited by
26 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献