Proceedings

Table 4. Articles that mention XBRL in their references (“XBRL references”)
Academic Journals
Total
2001
2002
1 Accounting Forum 1 - - - 1 - - - - - -
2 Accounting,
Organizations and
Society
2 - - 1 - - - 1 - - -
3 Computer & Security 1 - - - - - 1 - - - -
4 Computer Fraud &
Security
1 - - - - 1 - - - - -
5 Critical Perspectives on
Accounting
2 - - - - - - 2 - - -
6 International Journal of
Accounting
Information Systems
21 2 - 3 3 2 2 - 4 1 4
7 International Journal of
Information
Management
1 - - - - - 1 - - - -
8 Journal of Accounting
and Economies
1 - - - - - - - - - 1
9 Journal of Accounting
and Public Policy
4 - 1 - 1 1 - - - - 1
10 Journal of Business
Research
2 - - - - - - - - - 2
11 Journal of Retailing
and Consumer Services
1 - - - - - - - - - 1
12 Management and
Accounting Research
1 - - - - - - - - - 1
13 Public Relations
Review
2 - - - 2 - - - - - -
14 Research in
Accounting Regulation
3 - - - - 1 - - 1 - 1
15 Technology in Society 1 - - - 1 - - - - - -
16 The British Accounting
Review
2 - - 1 1 - - - - - -
Total 46 2 1 5 9 5 4 3 5 1 11
Given the fact that XBRL represents a relatively new topic in accounting domain,
most articles in academic journals point out the benefits and that accrue from adoption
of XBRL (Kaya, 2011). The XBRL related articles are divided in two types of
categories: economic articles and computer science articles. The first ones include a
wide variety of areas that interest accounting academics such as corporate
governance, management, IFRS and audit issues. The numbers of articles that were
published by the academic community are relatively small, as also shown in one of
Roohani et al. articles (2010).
One paper that drawn our attention was the one of Srivastava and Kogan (2010),
which discusses the problematic of data assurance. Since June 15, 2009 SEC
(Securities and Exchange Commission) required that the top 500 companies add their
fillings in XBRL format, although they are not requiring a third party assurance on the
information that is in this manner available on the internet. Their paper brings a new
vision on XBRL assurance, developing and discussing assertions on XBRL assurance.
2003
~ 727 ~
2004
2005
2006
2007
2008
2009
2010