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Document Type

State of the Art

Abstract

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results showthat an empiricalquantitative 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.

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