The Process Of Creating XBRL Instance Documents: A Research Framework

Diane Joyce Janvrin · Maureen Francis Mascha

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Financial Reporting and XBRL Accounting Theory and Financial Reporting E-Government and Public Services

Abstract

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.

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2013Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper:Towards a Disclosure Framework for the Notes 2019On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View 2011XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information 2015Impact of Text Mining Application on Financial Footnotes Analysis - Research in Progress.

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