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

Sharifah Milda Amirul, Noor Ismawati Jaafar () and Anna Azriati Che Azmi
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Sharifah Milda Amirul: Universiti Malaya
Noor Ismawati Jaafar: Universiti Malaya
Anna Azriati Che Azmi: Universiti Malaya

Quality & Quantity: International Journal of Methodology, 2022, vol. 56, issue 4, No 22, 2324 pages

Abstract: Abstract 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.

Keywords: XBRL; Digital financial reporting; Internet financial reporting; Web financial reporting; Bibliometric analysis (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s11135-021-01225-4

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