The Impact of XBRL: a Delphi Investigation

• Autores: Amelia A. Baldwin, Brad S. Trinkle
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 11, Nº. 17, 2011, págs. 1-24
• Idioma: inglés
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• Dialnet Métricas: 7 Citas
• Resumen

  • This project attempts to add to the extant research by presenting the results of a future forecasting Delphi study that addresses the impacts of XBRL in the second decade of the new millennium. The future impacts of XBRL [eXtensible Business Reporting Language] on financial reporting were studied using the Delphi technique. The Delphi panel suggests that XBRL is very likely to impact corporations, financial reporting, users of financial reports and auditing. The most likely impacts of XBRL include: increased accessibility of financial reports, easier regulatory compliance, enhanced availability of financial reports, facilitation of continuous reporting, and improved efficiency in investment and business decision making.