On the Research Contribution of XBRL Literature - A Bibliometrics Analysis

Аннотация

The purpose of this study is to investigate the research attributes and contribution of extensible Business Reporting Language (XBRL) literature in the past decade by employing bibliometrics analysis. Publications on XBRL topical area are used to complete two sections of analysis in this study. The first section examines the research intellectual network of XBRL by applying citation frequency count and cocitation analysis. The second section examines the content of XBRL publications by taxonomizing articles along multiple dimensions and providing descriptive statistics on research attributes. This study aims at contributing to accounting literature by shedding light on the recent research structure on XBRL and potential future directions.