Academic Research Session 1

Residence 6

The Academic Track presents recent and ongoing research from around the world that examines the application of XBRL to meet various business needs, as well as the effect different applications and methodologies have on business reporting outcomes.

Current XBRL State and Future Research Agenda
Arif Perdana, assistant professor in the Design and Specialised Businesses cluster, Singapore Institute of Technology

An update of Perdana et al.’s (2015) research that centered on the contribution to information systems made by XBRL research. In doing so, we extended that research by analyzing 211 XBRL articles published in peer-reviewed academic journals to describe the current state of XBRL and offer a roadmap for future XBRL research.

The evolution of requirements on XBRLA shift from data exchange to data integration
Carsten Felden, Professor, Technical University of Freiberg and Claudia Koschtial, Leader, Business Intelligence Project, Technical University of Freiberg

This research examines whether changing the basis of XBRL from XML to more ontology-oriented database-compatible semantic-web languages like OWL, RDF, or data formats like JSON, simply shortens in duration or actually expands in scope the cross-sectional comparisons of firms.

An Examination of Smaller Public Companies Experience with the SEC XBRL Filing Mandate
Kristine Brands, Associate Professor, Graduate Accounting, Regis University

Smaller public companies in the U.S. that have a public float of less than $75 million USD have been burdened with regulatory compliance that includes filing XBRL tagged financial statements to comply with the U.S. Securities and Exchange Commission’s 2009 XBRL reporting mandate. Some argue that this requirement unfairly handicaps small business growth. In response, congressional legislation has been filed that proposes an exemption from the XBRL requirement for smaller public companies to relieve them from the requirement to lessen that burden. This paper examines the motivation for the legislation, smaller public companies’ experience with the reporting mandate, and whether or not the proposed legislation is necessary.

Academic Research