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XBRL: a research note

Bill Doolin (Auckland University of Technology)
Indrit Troshani (University of Adelaide)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 1 July 2004



eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its use are. It also suggests a number of issues associated with XBRL that require further investigation and research.



Doolin, B. and Troshani, I. (2004), "XBRL: a research note", Qualitative Research in Accounting & Management, Vol. 1 No. 2, pp. 93-104.



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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