Uyob, Roslee and Saad, Ram Al Jaffri and Ahmi, Aidi (2019) A review of the study on the impacts of the Extensible Business Reporting Language (XBRL). International Journal Of Scientific & Technology Research, 8 (9). pp. 2320-2329. ISSN 2277-8616

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Abstract

eXtensible business reporting language (XBRL) is an electronic tool with the acceptable global standard for the electronic financial data to communicate and to be compiled, analyzed and shared among the stakeholders. The implementation of XBRL brings some benefits and impacts to all of the users of financial reports. This study aims to identify the research trends on the impact of XBRL and issues related to it. Forty-six articles related to the impact of XBRL was extracted from the Scopus database and Google Scholar. The result from the study found that a study regarding the XBRL impact has shown slightly increase until 2014 but has not grown much since then. There are a few perspectives that have been discovered to investigates on how XBRL affected certain users of the financial reports. This study will give a general picture of the current research on the impact of XBRL, the trend, and future direction of the research related to the XBRL.

Item Type:	Article
Uncontrolled Keywords:	eXtensible business reporting language, XBRL, Internet reporting, systematic review, financial reporting, accounting information systems, bibliometric analysis
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	27 Sep 2020 23:58
Last Modified:	27 Sep 2020 23:58
URI:	https://repo.uum.edu.my/id/eprint/27515

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