Textual and contextual analysis of professionals’ discourses on XBRL data and information quality
| Autor: | Arif Perdana, Fiona H. Rohde, Alastair Robb |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Data collection
Knowledge management business.industry Business reporting Computer science 05 social sciences Information quality Standard Business Reporting Accounting 050201 accounting 02 engineering and technology computer.file_format XBRL Management Information Systems Context analysis Data visualization 020204 information systems Data quality 0502 economics and business 0202 electrical engineering electronic engineering information engineering business General Economics Econometrics and Finance computer |
| Zdroj: | International Journal of Accounting & Information Management. 27:492-511 |
| ISSN: | 1834-7649 |
| DOI: | 10.1108/ijaim-01-2018-0003 |
| Popis: | Purpose The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals. Design/methodology/approach The authors use text analytics to examine XBRL discourses from professionals working in the domain. They explore the discussion in the three largest LinkedIn XBRL groups. Data collection covered the period 2010-2016. Findings Via the text analytics, the authors find the most appropriate XBRL DIQ dimensions. They propose an XBRL DIQ framework containing 18 relevant DIQ dimensions derived from both the accounting and IS fields. The findings of this study are expected to help direct future XBRL research into the DIQ dimensions most worthy of further empirical investigation. Originality/value XBRL is the international standard for the digital reporting of financial, performance, risk and compliance information. Although the expectations of XBRL to produce improvements in DIQ via its applications (e.g. standard business reporting, digital data standard and interactive data visualization) are high, they remain unclear. This paper contributes to better understanding of the aspects of XBRL DIQ most relevant to professionals. |
| Databáze: | OpenAIRE |
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