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Two decades of XBRL: a science mapping of research trends and future research agenda

Quality & quantity, 2022-08, Vol.56 (4), p.2301-2324 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature B.V. 2021 ;COPYRIGHT 2022 Springer ;The Author(s), under exclusive licence to Springer Nature B.V. 2021. ;ISSN: 0033-5177 ;EISSN: 1573-7845 ;DOI: 10.1007/s11135-021-01225-4

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  • Title:
    Two decades of XBRL: a science mapping of research trends and future research agenda
  • Author: Amirul, Sharifah Milda ; Jaafar, Noor Ismawati ; Azmi, Anna Azriati Che
  • Subjects: Bibliometrics ; Corporate governance ; Decision making ; Economic development ; Extensible Business Reporting Language ; Financial disclosure ; Financial information ; Financial reporting ; Financial statements ; Governance ; Information systems ; Information technology ; Internet ; Mapping ; Methodology of the Social Sciences ; Social Sciences ; Software ; Trends
  • Is Part Of: Quality & quantity, 2022-08, Vol.56 (4), p.2301-2324
  • Description: eXtensible Business Reporting Language (XBRL) is a software standard of significant importance in the current shift in financial reporting. This new standard is representative of the dramatic developments in how financial information is presented and reported. Over the past 20 years (2000–2020), we have witnessed how information systems and technology advancement have continued to shape current practices in accounting, which has resulted in an increasing trend toward Internet reporting, and thus the XBRL adoption. This study investigates the current trends and various characteristics of worldwide research on XBRL using bibliometric analysis, subsequently presenting a plausible future research direction. The Scopus database was searched for articles indexed under the terms “XBRL*” or “Digital Financial Reporting*” or “Internet Financial Reporting*” or “Web financial reporting*”, which yielded a total of 661 documents from the years 2000–2020. We analysed a total of 621 documents as our final sample after excluding those not related to the interest of the study. Our analysis discovered six (6) main research clusters related to XBRL, which are financial reporting, development of XBRL, decision making, XBRL adoption, corporate governance and disclosure, and financial analytics. We also proposed a future research direction within XBRL-related research.
  • Publisher: Dordrecht: Springer Netherlands
  • Language: English
  • Identifier: ISSN: 0033-5177
    EISSN: 1573-7845
    DOI: 10.1007/s11135-021-01225-4
  • Source: ProQuest One Psychology
    ProQuest Central
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