An Integrative Review and Synthesis of XBRL Research in Academic Journals

Abstract

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.