{"id":"https://openalex.org/W2107066843","doi":"https://doi.org/10.2308/isys-50884","title":"An Integrative Review and Synthesis of XBRL Research in Academic Journals","display_name":"An Integrative Review and Synthesis of XBRL Research in Academic Journals","publication_year":2014,"publication_date":"2014-08-01","ids":{"openalex":"https://openalex.org/W2107066843","doi":"https://doi.org/10.2308/isys-50884","mag":"2107066843"},"language":"en","primary_location":{"id":"doi:10.2308/isys-50884","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-50884","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009564606","display_name":"Arif Perdana","orcid":null},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Arif Perdana","raw_affiliation_strings":["The University of Queensland and Pontianak State Polytechnic"],"affiliations":[{"raw_affiliation_string":"The University of Queensland and Pontianak State Polytechnic","institution_ids":["https://openalex.org/I165143802"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108284479","display_name":"Alastair Robb","orcid":null},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Alastair Robb","raw_affiliation_strings":["The University of Queensland","The University Of Queensland;"],"affiliations":[{"raw_affiliation_string":"The University of Queensland","institution_ids":["https://openalex.org/I165143802"]},{"raw_affiliation_string":"The University Of Queensland;","institution_ids":["https://openalex.org/I165143802"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077940993","display_name":"Fiona Rohde","orcid":"https://orcid.org/0000-0003-3907-0842"},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Fiona Rohde","raw_affiliation_strings":["The University of Queensland","The University Of Queensland;"],"affiliations":[{"raw_affiliation_string":"The University of Queensland","institution_ids":["https://openalex.org/I165143802"]},{"raw_affiliation_string":"The University Of Queensland;","institution_ids":["https://openalex.org/I165143802"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5009564606"],"corresponding_institution_ids":["https://openalex.org/I165143802"],"apc_list":null,"apc_paid":null,"fwci":16.0235,"has_fulltext":false,"cited_by_count":92,"citation_normalized_percentile":{"value":0.99082163,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":100},"biblio":{"volume":"29","issue":"1","first_page":"115","last_page":"153"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9997000098228455,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9997000098228455,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9935961961746216},{"id":"https://openalex.org/keywords/business-reporting","display_name":"Business reporting","score":0.9225252270698547},{"id":"https://openalex.org/keywords/xml","display_name":"XML","score":0.6479964256286621},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6103162169456482},{"id":"https://openalex.org/keywords/markup-language","display_name":"Markup language","score":0.5974087715148926},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.42474284768104553},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.32017871737480164}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9935961961746216},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.9225252270698547},{"id":"https://openalex.org/C8797682","wikidata":"https://www.wikidata.org/wiki/Q2115","display_name":"XML","level":2,"score":0.6479964256286621},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6103162169456482},{"id":"https://openalex.org/C45874996","wikidata":"https://www.wikidata.org/wiki/Q37045","display_name":"Markup language","level":3,"score":0.5974087715148926},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.42474284768104553},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.32017871737480164}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/isys-50884","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-50884","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:espace.library.uq.edu.au:UQ:338033","is_oa":false,"landing_page_url":null,"pdf_url":null,"source":{"id":"https://openalex.org/S4306402388","display_name":"Queensland's institutional digital repository (The University of Queensland)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I165143802","host_organization_name":"The University of Queensland","host_organization_lineage":["https://openalex.org/I165143802"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":240,"referenced_works":["https://openalex.org/W6646859","https://openalex.org/W108529763","https://openalex.org/W152216443","https://openalex.org/W169508924","https://openalex.org/W204704058","https://openalex.org/W269790420","https://openalex.org/W285976708","https://openalex.org/W765782007","https://openalex.org/W1489345057","https://openalex.org/W1498408509","https://openalex.org/W1501111568","https://openalex.org/W1504333246","https://openalex.org/W1512148259","https://openalex.org/W1524797225","https://openalex.org/W1535148893","https://openalex.org/W1550686943","https://openalex.org/W1556387961","https://openalex.org/W1563847995","https://openalex.org/W1567391107","https://openalex.org/W1574709345","https://openalex.org/W1581652538","https://openalex.org/W1603554828","https://openalex.org/W1625977924","https://openalex.org/W1632301842","https://openalex.org/W1702478540","https://openalex.org/W1791587663","https://openalex.org/W1810846075","https://openalex.org/W1828259760","https://openalex.org/W1910761253","https://openalex.org/W1939266606","https://openalex.org/W1964399565","https://openalex.org/W1965667555","https://openalex.org/W1966450187","https://openalex.org/W1969591265","https://openalex.org/W1971242404","https://openalex.org/W1971618033","https://openalex.org/W1972195228","https://openalex.org/W1974762913","https://openalex.org/W1974857127","https://openalex.org/W1975308197","https://openalex.org/W1977308492","https://openalex.org/W1977584803","https://openalex.org/W1979625191","https://openalex.org/W1979690207","https://openalex.org/W1980415867","https://openalex.org/W1981840825","https://openalex.org/W1985703915","https://openalex.org/W1985769848","https://openalex.org/W1986280333","https://openalex.org/W1986290398","https://openalex.org/W1986667842","https://openalex.org/W1987718081","https://openalex.org/W1987874014","https://openalex.org/W1988057346","https://openalex.org/W1988073634","https://openalex.org/W1988088931","https://openalex.org/W1988827736","https://openalex.org/W1989037119","https://openalex.org/W1991874307","https://openalex.org/W1992768415","https://openalex.org/W1992997497","https://openalex.org/W1993058848","https://openalex.org/W1994139964","https://openalex.org/W1994650611","https://openalex.org/W1995491609","https://openalex.org/W2002482293","https://openalex.org/W2010342067","https://openalex.org/W2010370161","https://openalex.org/W2010666959","https://openalex.org/W2012494203","https://openalex.org/W2015265316","https://openalex.org/W2015302464","https://openalex.org/W2016549927","https://openalex.org/W2016689008","https://openalex.org/W2018332727","https://openalex.org/W2018719874","https://openalex.org/W2019585945","https://openalex.org/W2020161410","https://openalex.org/W2020473096","https://openalex.org/W2021907516","https://openalex.org/W2022257023","https://openalex.org/W2024407287","https://openalex.org/W2025566405","https://openalex.org/W2026520730","https://openalex.org/W2028089781","https://openalex.org/W2028971179","https://openalex.org/W2029706693","https://openalex.org/W2033943395","https://openalex.org/W2034022622","https://openalex.org/W2034588838","https://openalex.org/W2035468453","https://openalex.org/W2035859668","https://openalex.org/W2036257391","https://openalex.org/W2036705474","https://openalex.org/W2039978272","https://openalex.org/W2042099981","https://openalex.org/W2042523722","https://openalex.org/W2043298609","https://openalex.org/W2044083422","https://openalex.org/W2046010090","https://openalex.org/W2046392481","https://openalex.org/W2046522380","https://openalex.org/W2046661151","https://openalex.org/W2050620442","https://openalex.org/W2051277671","https://openalex.org/W2051373601","https://openalex.org/W2051764982","https://openalex.org/W2052781236","https://openalex.org/W2056002708","https://openalex.org/W2056441906","https://openalex.org/W2060060718","https://openalex.org/W2062717855","https://openalex.org/W2063346237","https://openalex.org/W2064324130","https://openalex.org/W2064556358","https://openalex.org/W2066082142","https://openalex.org/W2066084755","https://openalex.org/W2066330488","https://openalex.org/W2066640803","https://openalex.org/W2067045998","https://openalex.org/W2068775802","https://openalex.org/W2072213053","https://openalex.org/W2073657650","https://openalex.org/W2077933259","https://openalex.org/W2078461908","https://openalex.org/W2081154151","https://openalex.org/W2083880512","https://openalex.org/W2086146253","https://openalex.org/W2086384857","https://openalex.org/W2086784917","https://openalex.org/W2088743619","https://openalex.org/W2092839836","https://openalex.org/W2093543952","https://openalex.org/W2095522696","https://openalex.org/W2097309039","https://openalex.org/W2100391225","https://openalex.org/W2100396700","https://openalex.org/W2101969981","https://openalex.org/W2102876596","https://openalex.org/W2110510421","https://openalex.org/W2111068166","https://openalex.org/W2116732355","https://openalex.org/W2117786560","https://openalex.org/W2122281152","https://openalex.org/W2123334556","https://openalex.org/W2124678537","https://openalex.org/W2127192350","https://openalex.org/W2130429878","https://openalex.org/W2132202620","https://openalex.org/W2133648907","https://openalex.org/W2134725524","https://openalex.org/W2136520017","https://openalex.org/W2138172088","https://openalex.org/W2139176144","https://openalex.org/W2144686572","https://openalex.org/W2146466548","https://openalex.org/W2151488976","https://openalex.org/W2151543012","https://openalex.org/W2157006843","https://openalex.org/W2157176067","https://openalex.org/W2157714347","https://openalex.org/W2158012490","https://openalex.org/W2158489208","https://openalex.org/W2159593279","https://openalex.org/W2162193110","https://openalex.org/W2165477589","https://openalex.org/W2168059466","https://openalex.org/W2174146263","https://openalex.org/W2174836149","https://openalex.org/W2177268253","https://openalex.org/W2180022007","https://openalex.org/W2181334577","https://openalex.org/W2240094296","https://openalex.org/W2248737204","https://openalex.org/W2307160809","https://openalex.org/W2464909391","https://openalex.org/W2478874831","https://openalex.org/W2485608897","https://openalex.org/W2498503053","https://openalex.org/W2612002453","https://openalex.org/W2730132092","https://openalex.org/W2972508975","https://openalex.org/W2992066263","https://openalex.org/W2993806299","https://openalex.org/W3121160814","https://openalex.org/W3121227176","https://openalex.org/W3124040059","https://openalex.org/W3124577934","https://openalex.org/W3125287017","https://openalex.org/W3125500680","https://openalex.org/W3125729824","https://openalex.org/W3140456428","https://openalex.org/W3143476788","https://openalex.org/W3146435327","https://openalex.org/W3149341300","https://openalex.org/W3151734501","https://openalex.org/W3178018057","https://openalex.org/W4231870911","https://openalex.org/W4233445431","https://openalex.org/W4242261718","https://openalex.org/W4249332700","https://openalex.org/W4251148366","https://openalex.org/W4285719527","https://openalex.org/W6604354592","https://openalex.org/W6606084710","https://openalex.org/W6608330708","https://openalex.org/W6610199117","https://openalex.org/W6622299698","https://openalex.org/W6631340393","https://openalex.org/W6633049588","https://openalex.org/W6633149882","https://openalex.org/W6634275654","https://openalex.org/W6636404406","https://openalex.org/W6637034280","https://openalex.org/W6638641179","https://openalex.org/W6642646943","https://openalex.org/W6646797603","https://openalex.org/W6647584783","https://openalex.org/W6647975832","https://openalex.org/W6655385898","https://openalex.org/W6657402985","https://openalex.org/W6662176754","https://openalex.org/W6663780520","https://openalex.org/W6666270049","https://openalex.org/W6666481930","https://openalex.org/W6666682181","https://openalex.org/W6667121962","https://openalex.org/W6675355857","https://openalex.org/W6678735312","https://openalex.org/W6680459030","https://openalex.org/W6682971828","https://openalex.org/W6683341013","https://openalex.org/W6685465340","https://openalex.org/W6685533998","https://openalex.org/W6685556558","https://openalex.org/W6685757549","https://openalex.org/W6719460143","https://openalex.org/W6770558996","https://openalex.org/W6824299236","https://openalex.org/W6987044787"],"related_works":["https://openalex.org/W2945294679","https://openalex.org/W2165010862","https://openalex.org/W2725011931","https://openalex.org/W2633133276","https://openalex.org/W2152729900","https://openalex.org/W2356446814","https://openalex.org/W2187263752","https://openalex.org/W2741336023","https://openalex.org/W2403142025","https://openalex.org/W2055139262"],"abstract_inverted_index":{"ABSTRACT":[0],"Extensible":[1],"business":[2],"reporting":[3],"language":[4,13],"(XBRL)":[5],"was":[6,111],"developed":[7],"from":[8,106],"an":[9,62,95],"established":[10],"markup":[11],"computer":[12],"(eXtensible":[14],"Markup":[15],"Language,":[16],"XML).":[17],"XBRL":[18,48,72,88,103,116,131,145,156,170],"facilitates":[19],"data":[20],"and":[21,65,85,118,127,144,168],"information":[22,26,52],"exchange":[23],"between":[24],"different":[25],"systems":[27,53],"(IS).":[28,54],"This":[29,40,124,147],"important":[30],"feature":[31],"has":[32],"attracted":[33],"much":[34],"research":[35,83,122,132],"since":[36],"the":[37,70,151],"early":[38],"2000s.":[39],"article":[41,125],"aims":[42],"to":[43,51,60,113],"provide":[44],"a":[45,79],"framework":[46],"for":[47],"research's":[49],"contributions":[50],"An":[55],"integrative":[56,96],"review":[57,80],"is":[58],"needed":[59],"draw":[61],"overall":[63],"picture":[64],"canvas":[66],"key":[67,152],"findings":[68,153],"regarding":[69],"various":[71,107],"topics":[73],"examined":[74],"in":[75],"past":[76,115],"studies.":[77],"Such":[78],"also":[81],"identifies":[82,126],"opportunities":[84],"guides":[86],"future":[87,121],"research.":[89],"We":[90],"conducted":[91],"thematic":[92],"analysis":[93],"using":[94],"literature":[97],"review.":[98],"A":[99],"sample":[100],"of":[101,154],"150":[102],"articles":[104],"obtained":[105],"peer-reviewed":[108],"academic":[109],"journals":[110],"used":[112],"understand":[114],"studies":[117],"suggest":[119],"XBRL's":[120,135,139,141],"direction.":[123],"proposes":[128],"four":[129],"current":[130],"streams;":[133],"namely,":[134],"impact":[136],"on":[137],"business,":[138],"adoption,":[140],"technical":[142],"development,":[143],"education.":[146],"paper":[148],"then":[149],"examines":[150],"these":[155],"papers,":[157],"offers":[158],"several":[159],"potential":[160],"areas":[161],"where":[162],"further":[163],"investigation":[164],"may":[165],"be":[166],"warranted,":[167],"suggests":[169],"research-informed":[171],"practices.":[172]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":7},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":15},{"year":2020,"cited_by_count":11},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":13},{"year":2017,"cited_by_count":10},{"year":2016,"cited_by_count":10},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-04-05T17:49:38.594831","created_date":"2025-10-10T00:00:00"}
