Journal or Book Title
Review of Business Information Systems
The past decade has witnessed a technological revolution fueled by the widespread use of the Internet, web technologies, and their applications. Within financial reporting, proponents of extensible Business Reporting Language (XBRL) argue that XBRL will revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted, and analyzed quicker and more accurately (Hoffman and Strand 2001; Hannon 2002; Bovee et al. 2005; Willis 2005; Cox 2006). The SEC recently mandated that publicly traded companies furnish financial information in XBRL format (Rummel 2008; SEC 2009a). Thus, the purpose of this project is to provide researchers with a framework for examining the process financial statement preparers use to create XBRL instance documents. Further, the paper (1) demonstrates how the framework may be used, (2) raises unanswered questions, and (3) suggests avenues for future research.
This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Diane Janvrin and Maureen Francis Mascha
Janvrin, Diane J. and Mascha, Maureen F., "The Process Of Creating XBRL Instance Documents: A Research Framework" (2010). Accounting Publications. 3.