18.12.2012 Views

Proceedings

Proceedings

Proceedings

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

Table 1. Publications with XBRL included in the title,abstract or in the body<br />

of the paper<br />

Year Number of XBRL related articles<br />

2001 2<br />

2002 1<br />

2003 6<br />

2004 14<br />

2005 7<br />

2006 8<br />

2007 8<br />

2008 9<br />

2009 8<br />

2010 15<br />

Total 78<br />

Figure 1. The number of XBRL related articles in ScienceDirect and Springerlink<br />

databases<br />

As shown in Table 2, we found 29 Journals that published XBRL related articles.<br />

From these ones, 2 seemed to play a key role in XBRL academic research<br />

publications: International Journal of Accounting Information Systems (Srivastava<br />

and Kogan, 2010; Alles and Pietchocki, 2010; Debreceny and Gray, 2010) and<br />

Lecture Notes in Computer Science (Bao et al., 2010; Lara et al., 2006, Hou et al.,<br />

2006). The diversity of academic journals that published articles related to XBRL<br />

suggest that academic community is engaged in the development and implementation<br />

of web-technology for financial reporting disclosure and business data extraction, the<br />

improvement of financial information transparency, real-time disclosure and real-time<br />

audit.<br />

Table 2. XBRL related articles appearing in academics journals<br />

Academic Journals Total<br />

1 Accounting Forum 1<br />

2 Accounting, Organizations and Society 2<br />

3 Advances in Accounting 1<br />

4 Automation in Construction 1<br />

~ 724 ~

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!