Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

Roger S. Debreceny; Akhilesh Chandra; John J. Cheh; Denise Guithues‐Amrhein; Neal J. Hannon; Paul D. Hutchison; Diane Janvrin; Roberta Ann Jones; Barbara Lamberton; Andy Lymer; Maureen Mascha; Robert Nehmer; Saeed Roohani; Rajendra P. Srivastava; Samir Trabelsi; Thomas Tribunella; Gerald Trites; Miklos A. Vasarhelyi

doi:10.2308/jis.2005.19.2.191

Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

Roger S. Debreceny, Akhilesh Chandra, John J. Cheh, Denise Guithues‐Amrhein, Neal J. Hannon, Paul D. Hutchison, Diane Janvrin, Roberta Ann Jones, Barbara Lamberton, Andy Lymer, Maureen Mascha, Robert Nehmer, Saeed Roohani, Rajendra P. Srivastava, Samir Trabelsi, Thomas Tribunella, Gerald Trites, Miklos A. Vasarhelyi

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Abstract

This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33‐8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the proposed rule in three domains: (1) the role of XBRL in financial reporting, (2) concerns with XBRL taxonomies, and (3) the impact of XBRL on the SEC's filing program. The paper adopts a descriptive approach to generate normative and prescriptive propositions with implications for research that will guide preparers, users, and regulators of XBRL‐tagged information.

Original language	English
Pages (from-to)	191-210
Journal	Journal of Information Systems
Volume	19
Issue number	2
DOIs	https://doi.org/10.2308/jis.2005.19.2.191
Publication status	Published - 1 Sept 2005

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Debreceny, R. S., Chandra, A., Cheh, J. J., Guithues‐Amrhein, D., Hannon, N. J., Hutchison, P. D., Janvrin, D., Jones, R. A., Lamberton, B., Lymer, A., Mascha, M., Nehmer, R., Roohani, S., Srivastava, R. P., Trabelsi, S., Tribunella, T., Trites, G., & Vasarhelyi, M. A. (2005). Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation. Journal of Information Systems, 19(2), 191-210. https://doi.org/10.2308/jis.2005.19.2.191

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title = "Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation",

abstract = "This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33‐8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the proposed rule in three domains: (1) the role of XBRL in financial reporting, (2) concerns with XBRL taxonomies, and (3) the impact of XBRL on the SEC's filing program. The paper adopts a descriptive approach to generate normative and prescriptive propositions with implications for research that will guide preparers, users, and regulators of XBRL‐tagged information.",

author = "Debreceny, {Roger S.} and Akhilesh Chandra and Cheh, {John J.} and Denise Guithues‐Amrhein and Hannon, {Neal J.} and Hutchison, {Paul D.} and Diane Janvrin and Jones, {Roberta Ann} and Barbara Lamberton and Andy Lymer and Maureen Mascha and Robert Nehmer and Saeed Roohani and Srivastava, {Rajendra P.} and Samir Trabelsi and Thomas Tribunella and Gerald Trites and Vasarhelyi, {Miklos A.}",

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Debreceny, RS, Chandra, A, Cheh, JJ, Guithues‐Amrhein, D, Hannon, NJ, Hutchison, PD, Janvrin, D, Jones, RA, Lamberton, B, Lymer, A, Mascha, M, Nehmer, R, Roohani, S, Srivastava, RP, Trabelsi, S, Tribunella, T, Trites, G & Vasarhelyi, MA 2005, 'Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation', Journal of Information Systems, vol. 19, no. 2, pp. 191-210. https://doi.org/10.2308/jis.2005.19.2.191

TY - JOUR

T1 - Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

AU - Debreceny, Roger S.

AU - Chandra, Akhilesh

AU - Cheh, John J.

AU - Guithues‐Amrhein, Denise

AU - Hannon, Neal J.

AU - Hutchison, Paul D.

AU - Janvrin, Diane

AU - Jones, Roberta Ann

AU - Lamberton, Barbara

AU - Lymer, Andy

AU - Mascha, Maureen

AU - Nehmer, Robert

AU - Roohani, Saeed

AU - Srivastava, Rajendra P.

AU - Trabelsi, Samir

AU - Tribunella, Thomas

AU - Trites, Gerald

AU - Vasarhelyi, Miklos A.

PY - 2005/9/1

Y1 - 2005/9/1

N2 - This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33‐8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the proposed rule in three domains: (1) the role of XBRL in financial reporting, (2) concerns with XBRL taxonomies, and (3) the impact of XBRL on the SEC's filing program. The paper adopts a descriptive approach to generate normative and prescriptive propositions with implications for research that will guide preparers, users, and regulators of XBRL‐tagged information.

AB - This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33‐8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the proposed rule in three domains: (1) the role of XBRL in financial reporting, (2) concerns with XBRL taxonomies, and (3) the impact of XBRL on the SEC's filing program. The paper adopts a descriptive approach to generate normative and prescriptive propositions with implications for research that will guide preparers, users, and regulators of XBRL‐tagged information.

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DO - 10.2308/jis.2005.19.2.191

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SP - 191

EP - 210

JO - Journal of Information Systems

JF - Journal of Information Systems

IS - 2

ER -

Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

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