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A 'macro' analysis of the use of XBRL

journal contribution
posted on 2023-06-09, 01:27 authored by Aminah Abdullah, Iqbal Khadaroo, Junaid M Shaikh
eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across countries and industries varies. The country analysis suggests that there has been greater support and adoption of XBRL in the USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others. This paper identifies several areas for research at the macro country and industry level and the micro company level. It is argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the pace of adoption in practice.

History

Publication status

  • Published

Journal

International Journal of Managerial and Financial Accounting

ISSN

1753-6715

Publisher

Inderscience

Issue

2

Volume

1

Page range

213-223

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2016-06-02

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