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

Research output: Contribution to journalArticlepeer-review


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 languageEnglish
Pages (from-to)191-210
JournalJournal of Information Systems
Issue number2
Publication statusPublished - 1 Sept 2005


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