Financial Reporting and XBRL
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Abstract
Abstract
eXtensible Business Reporting Language (XBRL) is an XML-based open standard for reporting structured financial information, in which each financial statement item and disclosure is tagged with a machine-readable label. To understand the role of XBRL in empirical research, we conducted a literature review of 64 papers published between 2002 and 2025 in two journals that bridge information systems and accounting: the Journal of Information Systems (47 papers) and the International Journal of Accounting Information Systems (17 papers). Based on our review, XBRL research can be organized into five thematic streams: Conceptual, Adoption, Information, Measurement, and Structural. These streams reflect a gradual shift in research focus from foundational understanding to data-centric applications.
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@article{Lin2026Literature,
title = {A Literature Review of XBRL Studies in Information Systems},
author = {Ping Lin and Kui Du},
journal = {Journal of the Association for Information Systems},
year = {2026},
url = {https://aisel.aisnet.org/treos_amcis2026/40}
}FAQ
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