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International Workshop on Enterprise Applications and Services in the Finance Industry

FinanceCom 2012: Enterprise Applications and Services in the Finance Industry pp 112–130Cite as

XBRL: Impacts, Issues and Future Research Directions

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Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 135))

Abstract

Only 13 years ago in April 1998 Charles Hoffman, a CPA investigated how XML could be used for the reporting of business and financial information. By now many researchers are dealing with this topic. The high (practical) relevance of XBRL is emphasized by several laws and a large number of regulatory requirements stipulating the use of XBRL for business and financial reporting. Giving an overview of conducted research is complicated due to the rich diversity of XBRL. On top, traditional literature reviews are focusing on the performed research, not including any indication of the relevance of the investigated topic. We will go one step further and include discussed impacts and issues weighted by their occurrence in literature. Based on this approach the paper concludes that frequently mentioned impacts and issues of XBRL are not yet researched but in turn minor research questions are well investigated.

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Author information

Authors and Affiliations

  1. University of Hamburg, Max-Brauer-Allee 60, 22765, Hamburg, Germany

    Niels Müller-Wickop, Martin Schultz & Markus Nüttgens

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  1. Niels Müller-Wickop
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  2. Martin Schultz
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  3. Markus Nüttgens
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Editors and Affiliations

  1. Computer Science and Engineering, University of New South Wales, Sydney, NSW, Australia

    Fethi A. Rabhi

  2. Goethe-University Frankfurt, Frankfurt am Main, Germany

    Peter Gomber

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Müller-Wickop, N., Schultz, M., Nüttgens, M. (2013). XBRL: Impacts, Issues and Future Research Directions. In: Rabhi, F.A., Gomber, P. (eds) Enterprise Applications and Services in the Finance Industry. FinanceCom 2012. Lecture Notes in Business Information Processing, vol 135. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-36219-4_7

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  • DOI: https://doi.org/10.1007/978-3-642-36219-4_7

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