Management And Accounting Web

XBRL Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Capital Markets Main | Financial Reporting Main

An introduction to XBRL. https://www.xbrl.org/the-standard/what/an-introduction-to-xbrl/

Alles, M. and M. Piechocki. 2012. Will XBRL improve corporate governance?: A framework for enhancing governance making using interactive data. International Journal of Accounting Information Systems 13(2): 91-108.

Alles, M. and R. Debreceny. 2012. The evolution and future of XBRL research. International Journal of Accounting Information Systems 13(2): 83-90.

Alles, M. G. and G. L. Grey. 2012. A relative cost framework of demand for external assurance of XBRL filings. Journal of Information Systems (Spring): 103-126.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.

Balwin, A. A., C. E. Brown and B. S. Trinkle. 2006. XBRL: An impacts framework and research challenge. Journal of Emerging Technologies in Accounting (3): 97-116.

Barlas, S. 2016. Will SEC move to inline XBRL? Strategic Finance (February): 10.

Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.

Bartley, J., Y. S. A. Chen and E. Taylor. 2010. Avoiding common errors of XBRL implementation. Journal of Accountancy (February): 46-52.

Bizarro, P. A. and A. Garcia. 2010. XBRL- Beyond the basics. The CPA Journal (May): 62-71.

Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.

Bonsón, E., V. Cortijo, and T. Escobar. 2008. The role of XBRL in enhanced business reporting (EBR). Journal of Emerging Technologies in Accounting (5): 161-173.

Boritz, J. E. and L. M. Timoshenko. 2015. Firm-specific characteristics of the participants in the SEC's XBRL voluntary filing program. Journal of Information Systems (Spring): 9-36.

Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava and M. A. Vasarhelyi. 2005. Financial reporting and auditing with net knowledge (FRAANK) and extensible business reporting language (XBRL). Journal of Information Systems (Spring): 19-41.

Bovee, M., M. L. Ettredge, R. P. Srivastava and M. A. Vasarhelyi. 2002. Does the year 2002 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems (Fall): 165-182.

Chironna, J. and E. Zwikker. 2010. XBRL for GRC. Strategic Finance (July): 44-47.

Chou, C., C. J. Chang and J. Peng. 2016. Integrating XBRL data with textual information in Chinese: A sematic web approach. International Journal of Accounting Information Systems (21): 32-46.

Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.

Coffin, Z. 2001. The top 10 effects of XBRL. Strategic Finance (June): 64-67.

Cong, Y., J. Hao and L. Zou. 2014. The impact of XBRL reporting on market efficiency. Journal of Information Systems (Fall): 181-207.

Cunningham, C. S. 2005. XBRL: A multitalented tool. Journal of Accountancy (April): 70-71.

Dalla Via, N. and G. Garbellotto. 2015. XBRL: Internal reporting with XBRL global ledger. Strategic Finance (October): 46-53.

Debreceny, R. and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1): 47-74.

Debreceny, R. and S. Farewell. 2010. XBRL in the accounting curriculum. Issues In Accounting Education (August): 379-403.

Dhole, S., G. J. Lobo, S. Mishra and A. M. Pal. Effects of the SEC's XBRL mandate on financial reporting comparability. International Journal of Accounting Information Systems (19): 29-44.

Du, H., M. A. Vasarhelyi and X. Zheng. 2013. XBRL mandate: Thousands of filing errors and so what? Journal of Information Systems (Spring): 61-78.

Dzinkowski, R. 2008. The coming of XBRL now? Strategic Finance (July): 38-41.

Efendi, J., J. D. Park and C. Subramaniam. 2016. Does the XBRL reporting format provide incremental information value? A study using XBRL disclosures during the voluntary filing program. Abacus 52(2): 259-285.

Eierle, B., H. Ojala and E. Penttinen. 2014. XBRL to enhance external financial reporting: Should we implement or not? Case Company X. Journal of Accounting Education 32(2): 160-170.

Elam, R., M. R. Wenger, and K. Williams. 2011. Global ledger: The next step for XBRL: Leveraging the potential throughout the accounting cycle. The CPA Journal (September): 64-71.

Elam, R., M. R. Wenger and K. L. Williams. 2012. XBRL tagging of financial statement data using XML spy: The small company case. Issues In Accounting Education (August): 761-781.

Fang, J. 2011. Why is the U.S. XBRL conversion process so slow? The CPA Journal (January): 6-10.

Fang, J. 2013. The progress of XBRL conversion: Reviewing the rules, consequences, and potential remedies. The CPA Journal (February): 68-71.

Fang, J. 2014. Retrieving financial information in XBRL. The CPA Journal (November): 60-65.

Farewell, S. and R. Pinsker. 2015. Does assurance on XBRL-derived financial statements impact the decisions of nonprofessional investors? Management Accounting Quarterly (Spring): 13-21.

Farewell, S. M. 2006. An introduction to XBRL through the use of research and technical assignments. Journal of Information Systems (Spring): 161-185.

Gomaa, M. I., A. Markelevich and L. Shaw. 2011. Introducing XBRL through a financial statement analysis project. Journal of Accounting Education 29(2-3): 153-173.

Hannon, N. 2001. XBRL will spread quickly. Strategic Finance (June): 68-73. (Includes vendor list).

Hannon, N. and G. Trevithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).

Hannon, N. J. and R. J. Gold. 2005. XBRL revisited. Journal of Accountancy (February): 64-65.

Haseqawa, M., T. Sakata, N. Sambuichi and N. Hannon. 2004. Breathing new life into old systems. Strategic Finance (February): 46-51. (New XBRL-GL technology).

Henderson, D., S. D. Sheetz and B. S. Trinkle. 2011. Understanding the intention to adopt XBRL: An environmental perspective. Journal of Emerging Technologies in Accounting (8): 7-30.

Henderson, D., S. D. Sheetz and B. S. Trinkle. 2012. The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. International Journal of Accounting Information Systems 13(2): 109-140.

Janvrin, D. J. and W. G. No. 2012. XBRL implementation: A field investigation to identify research opportunities. Journal of Information Systems (Spring): 169-197.

Janvrin, D. J., R. E. Pinsker and M. F. Mascha. 2013. XBRL-enabled, spreadsheet, or PDF? Factors influencing exclusive user choice of reporting technology. Journal of Information Systems (Fall): 35-49.

Kernan, K. 2008. XBRL around the world. Journal of Accountancy (October): 62-67.

Kim, J. W., J. Lim and W. G. No. 2012. The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems (Spring): 127-153.

Li, S. and E. T. Nwaeze. 2015. The association between extensions in XBRL disclosures and financial information environment. Journal of Information Systems (Fall): 73-99.

Mascha, M. F., D. Janvrin, J. Plouff and B. Kruger. 2009. XBRL tools for small- to medium-sized firms. Strategic Finance (January): 46-53.

McGuire, B. L., S. J. Okesson and L. A. Watson. 2006. Second-wave benefits of XBRL. Strategic Finance (December): 43-47.

Monterio, B. J. 2011. XBRL and its impact on corporate tax departments. Strategic Finance (February): 56-58.

O'Riain, S., E. Curry and A. Harth. 2012. XBRL and open data for global financial ecosystems: A linked data approach. International Journal of Accounting Information Systems 13(2): 141-162.

O'Rourke, J. 2001. Creating financial information in XBRL. Strategic Finance (June): 54-57.

Perdana, A., A. Robb and F. Rohde. 2015. An integrative review and synthesis of XBRL research in academic journals. Journal of Information Systems (Spring): 115-153.

Perdana, A., A. Robb and F. Rohde. 2015. XBRL diffusion in social media: Discourses and community learning. Journal of Information Systems (Summer): 71-106.

Phillips, M. E., T. E. Bahmanziari and R. G. Colvard. 2008. Six steps to XBRL: Learn how to translate your income statement into tagged format. Journal of Accountancy (February): 34-38. ("XBRL is a language for electronic communication of business data. Each item is tagged with information about various attributes, such as calendar year, audited/unaudited status, currency, etc.").

Piechocki, M. 2010. XBRL: Standard business reporting: Modern language of governments. Strategic Finance (December): 56-58.

Pinsker, R. and P. Wheeler. 2009. Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information. International Journal of Disclosure & Governance 6(3): 241-261.

Rashty, J. 2013. An overview of XBRL compliance. The CPA Journal (August): 67-71.

Sheridan, B. and J. Drew. 2012. The future is now: XBRL emerges as a career niche. Journal of Accountancy (June): 123-127.

Sledgianowski, D., R. Fonfeder and N. S. Slavin. 2010. Implementing XBRL reporting. The CPA Journal (August): 68-72.

Srivastava, R. P. and A. Kogan. 2010. Assurance on XBRL instance document: A conceptual framework of assertions. International Journal of Accounting Information Systems 11(3): 261-273.

Srivastava, R. P. and A. Kogan. 2010. Response to discussions on “Assurance on XBRL instance document: A conceptual framework of assertions”. International Journal of Accounting Information Systems 11(3): 282-284.

Srivastava, R. P. and Q. Liu. 2012. Special issue of JIS on XBRL. Journal of Information Systems (Spring): 97-101.

Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June): 32-35.

Strand, C. A., B. L. McGuire, L. A. Watson and C. Hoffman. 2001. The XBRL potential. Strategic Finance (June): 58-63.

Taylor, E. Z. and A. C. Dzuranin. 2010. Interactive financial reporting: An introduction to eXtensible Business Reporting Language (XBRL). Issues In Accounting Education (February): 71-83.

Tie, R. 2005. XBRL: It's unstoppable. Journal of Accountancy (August): 32-35.

Tribunella, T. and H. Tribunella. 2010. Using XBRL to analyze financial statements. The CPA Journal (March): 69-72.

Trites, G. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions'. International Journal of Accounting Information Systems 11(3): 279-281.

Vasarhelyi, M. A., D. Y. Chan and J. P. Krahel. 2012. Consequences of XBRL standardization on financial statement data. Journal of Information Systems (Spring): 155-167.

Wang, T. and J. Seng. 2014. Mandatory adoption of XBRL and foreign institutional investors' holdings: Evidence from China. Journal of Information Systems (Fall): 127-147.

Wenger, M. R., R. Elam and K. L. Williams. 2013. A tour of five XBRL tools. Journal of Accountancy (April): 48-55.

White, C. E. Jr. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions - A discussion and extension'. International Journal of Accounting Information Systems 11(3): 274-278.

White, C. E. Jr. 2010. Jim's Sporting Goods: The move to XBRL reporting. Issues In Accounting Education (August): 425-463.

Willis, M. 2005. XBRL and data standardization: Transforming the way CPAs work. Journal of Accountancy (March): 80-81.

Yen, J. and T. Wang. 2015. The association between XBRL adoption and market reactions to earnings surprises. Journal of Information Systems (Fall): 51-71.