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Status Quo and Potential of XBRL for Business and Information Systems Engineering


  • André Gräning


  • Carsten Felden


  • Maciej Piechocki



The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice. Copyright Gabler Verlag 2011

Suggested Citation

  • André Gräning & Carsten Felden & Maciej Piechocki, 2011. "Status Quo and Potential of XBRL for Business and Information Systems Engineering," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 3(4), pages 231-239, August.
  • Handle: RePEc:spr:binfse:v:3:y:2011:i:4:p:231-239
    DOI: 10.1007/s12599-011-0169-1

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    References listed on IDEAS

    1. Jay Pil Choi, 1997. "Herd Behavior, the 'Penguin Effect,' and the Suppression of Informational Diffusion: An Analysis of Informational Externalities and Payoff Interdependency," RAND Journal of Economics, The RAND Corporation, vol. 28(3), pages 407-425, Autumn.
    2. repec:eee:ijoais:v:11:y:2010:i:1:p:1-16 is not listed on IDEAS
    3. Enrique Bonsón & Virginia Cortijo & Tomas Escobar & Francisco Flores & Sergio Monreal, 2010. "Solvency II and XBRL: new rules and technologies in insurance supervision," Journal of Financial Regulation and Compliance, Emerald Group Publishing, vol. 18(2), pages 144-157, May.
    4. repec:eee:ijoais:v:9:y:2008:i:1:p:1-20 is not listed on IDEAS
    5. repec:eee:ijoais:v:9:y:2008:i:4:p:202-215 is not listed on IDEAS
    6. Alfred Wagenhofer, 2003. "Economic Consequences Of Internet Financial Reporting," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(4), pages 262-279, October.
    7. Efrim Boritz, J. & No, Won G., 2005. "Security in XML-based financial reporting services on the Internet," Journal of Accounting and Public Policy, Elsevier, vol. 24(1), pages 11-35.
    8. Yoon, Hyungwook & Zo, Hangjung & Ciganek, Andrew P., 2011. "Does XBRL adoption reduce information asymmetry?," Journal of Business Research, Elsevier, vol. 64(2), pages 157-163, February.
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