XBRL: A New Global Paradigm for Business Financial Reporting

Authors:
Chunhui Liu
Affiliations:
Department of Business and Administration, University of Winnipeg, Winnipeg, Canada
Venue:
Journal of Global Information Management
Year:
2013

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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.