| Literature Review of XBRL | | | | | Group 14： | |

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Literature Review of XBRL
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Abstract
XBRL (eXtensible Business Reporting Language) is a standard XML reporting language to enhance the efficiency, reliability and accuracy of financial reporting. Since its foundation in 1998, XBRL has been developing rapidly in the world. This paper teases out and discusses the literature researches of XBRL from 6 aspects: the production bases of XBRL, the effect of XBRL, the classification criteria formulation of XBRL, the auditing assurance of financial reports based on XBRL, the implementation of XBRL in different countries and some researches about XBRL in China, which reflects the current status of research about XBRL relatively fully.
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Keywords: XBRL, Auditing assurance, Classification criteria

1. Introduction
XBRL is one variant of XML (eXtensible Markup Language) for business reporting. XBRL defines financial data on the web with explicit semantics in a machine-readable format, making automated data analysis possible. XBRL is a standard XML reporting language to enhance the efficiency, reliability and accuracy of financial reporting. Data in XBRL format does not need to be converted from one application to another because data are independent of applications by using standard tags for data items (Farewell, 2006). The financial information is presented to the public on the Internet usually in a static format such as PDF or HTML, the XBRL technology offers a way to have dynamic financial information. XBRL can support both financial and non-financial data contexts, which distinguishes XBRL from traditional financial documents (Debreceny et al., 2005).
The use of standard tags in XBRL documents allows for the specific identification, automatic exchange, and reliable extraction of financial information across different software applications. The use of XBRL also eliminates the need for redundant data, facilitates the comparison, the transfer and the transmission thus improving the process of reporting and collection of financial information. The users of financial information including investors, analysts, auditors, financial institutions and regulators, can receive, browse, compare and analysis data quickly and efficiently whether it is in XBRL format. It is only 15 years from XRRL’s appearance in 1998, but a lot of developed countries have developed a mandatory filing program in XBRL format, including Korea, Singapore, the U.S. and so on. And many other countries are also actively promoting and researching XBRL.
All of above shows that the importance of XBRL has got more widespread attention. During this period, the researches mainly focus on four aspects: the production bases of XBRL, the effect of XBRL, the classification criteria formulation of XBRL and the auditing assurance of financial reports based on XBRL. This paper will tease out and discusses the literature researches of XBRL from these four aspects as well as other two aspects: the implementation of XBRL in different countries and some researches about XBRL in China.

2. Literature Review
2.1. Research about the production basic of XBRL Sorter (1969) proposed the idea of "The Events Approach" on accounting, but because of the limitations of information technology, it is very difficult to achieve, so the idea was just stopping at the prospect level. Eliott (1992, 1994) and Wallman (1995, 1996, 1997) first studied the impact of new technologies on the company's financial reporting such as network and so on. Eliott believes that information technology has profoundly changed the business model, so the company's financial reports must also be changes. However, Wallman believes that companies should use information technology to increase the frequency of corporate information disclosure for making more details public. He pointed out that in 1997 the financial reporting model is a "black-white mode" that ignores a lot of useful information, and he thinks financial reports should focus on investor decision-making. The research of Eliott and Wallman makes the idea Accounting's "Matters Act" proposed by Sorter (1969) backing to life. Under the guidance of this idea from Sorter, Goetz (1939) proposed the "accounting data" suggested that all economic activities of corporate should be stored in basic unit of information has got attention of industry, and enterprise should open all non-processed data to information users so that information users could access information what they want. Limited to the prevailing level of information technology, this idea has not been applied in practice at the time. With the development of "Matters Act" thought and database technology, McCarthy (1979,1982,1997) proposed and the established "REA accounting report mode" that based on "ER" (Entity-Relation, entity - the entity) model, in order to make it more with operational, Peter verdaasdonk (2003) proposed that applied object-oriented data model into the organization's financial data. All these financial reporting model theory have stressed to the user of information and rely on computer technology, database technology, networking technology, considered the financial and non-financial information, disclosured accounting information flexible and timely. But the models are just a lot of pattern presentation ideas or concepts that did not involve a specific model or methods, in fact there is no possibility to achieve under the technical conditions at the time. So far from that time, companies submitted financial reporting after processed and filtered, the way they submitted are mainly in paper, WORD, EXCEL and PDF electronic document. In late 1998 by Debreceny and Gray (1999), their study indicated that of the fifteen largest corporations in each of the UK, Germany and France (45 in total), each of which already had a web site by that point, only ten provided their audit report online in any form. Not one firm linked their audit report to the relevant auditors’ web site. Nor did any site provide any kind of signature on the document, even an image of the signature. Only four web sites had hyperlinks between the report and other parts of the financial information displayed on their site. This indicates that the corporations did not place a high degree of emphasis on the role offered by these reports as value bearing documents. Thus RBKaplan & L.Murdock (1992), Booth & Rupert (1994), O.Leary & Daniel E (1995), George Valiris & Michalis Glykas (1999), Sylvia Constantinides (2004), K.Vergidis & CJTurner & A . Tiwari (2008) and other scholars along the idea of enterprise business reengineering theory from Hammer, and research accounting business process reengineering in depth. However, BPR theory emphasizes the rethinking, completely re-election, the best reference model and business process redesign in fundamental. Because of dealing with the problem too radical, some scholars hold different views, such as J.Peppard & P.Rowland (2003). Gerald, T (2007) through the study of the submitted way pointing out that financial reporting under preliminary studies way will result in the multipication of the spreadsheet, which reduces the ability to control and management reporting systems. The appearing of XML technology had a significant impact on mathematics, E-commerce, chemistry and economics: In mathematics, there is a mathematical formulas related symbols MathML producting. In the field of electronic commerce, there is an ebXML standard producting. In the chemical field, there are cML, xCBL, tpaML etc producting. So how to apply XML technology in the field of corporate financial reporting has got attention of accounting attracted, so the direction of financial reporting disclosures for research has turned to the study of XBRL. Farewell et al (2010) find that the design of XBRL is fine-tuned to meet the particular needs of accounting and related disclosures. And XBRL provides an important foundation for the automated transfer of accounting information and associated metadata.

2.2. Research about the effect of XBRL
XBRL，as a business reporting language which is popular all over the world in just ten years, must have unique charm, XBRL as bridges in general, is the frame through the accounting information and network. Regardless of corporate governance and investors access to information are of great help.

2.2.1 Standardization
Strand et al（2001）、CICA（2003）、Jones & Willis（2003）、Pinsker（2003）Consider in the study that XBRL, under the premise of has no need to change existing accounting rules, allows the user to markup and send a variety of financial data in different formats by cross-platform standardization, directly exchange and analyzes these data. Therefore, the introduction of XBRL which does not require changes in the existing accounting processes can achieve the bigger timely and efficient process of accounting data. While E.Bonson, V.Cortijo & T.Escobar think that different countries use different accounting principles(about this section, we will discuss in the fifth part), thus affecting the standardization of information, comparability and re-use, they recommended the establishment of XBRL-based International Financial Reporting Standards; If world created XBRL-based international financial reporting, XBRL would have helped to promote international convergence of accounting standards and even equivalent.

2.2.2 Spread Accuracy XBRL provides, for example, the ability to create a Balance Sheet containing not just a presentation of the numbers and their titles, but all the details that join those numbers together to form a Balance Sheet produced using a specific GAAP. This marking up of data process, once undertaken, enables information to flow between computing applications in a seamless fashion. An example of such flow is from a public corporate report on the Web to a database maintained by an information intermediary. (Andrew Lymer, 2003) For companies, interactive information can improve the company's reputation, and establish the integrity of the overall image in the market; for investors, this will give them the right investment guidance, enhance investor confidence and capital intensity. So speed accuracy, for the two sides of the company and investors, has more advantages than disadvantages.
Debreceny et al (2001) argue, XBRL is commonly used which means human and intelligent software agents allow the network to generate financial reports spread of high accuracy and reliability, and pointed out that new research content and research directions for the use and development of XBRL technology, such as classification standards, forensic and intelligence agents of the financial statements. Using the experimental method in the context of stock option compensate disclosure cognitive.
Farewell et al (2010)suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. And the framework can provide uniform access to information and more reporting and query permutations, thereby facilitating more comprehensive and timely business reporting.

2.2.3 Accounting Transparency
Accounting transparency is the most important part of spread accuracy, so we take out separately to research it. Information transparency mainly relies on the company integrity and auditing standards, XBRL in the reporting language from has great extent to ensure the implementation of certain accounting transparency. Our team also conducted in-depth inquiry on transparency.
Maciej Piechocki et al (2009) investigate the transparence of XBRL, and they confirm the positive effect on financial report that transparence support. They think that could help disclosure information of financial report and avoid cheat and the active such as earning manipulate. Hodge et al (2004) research the advantages of XBRL, noting that XBRL technology helps investors better access and integrate potential information, and improve corporate financial statements transparency and information management decisions. By using the method of empirical research, Premuroso et al (2008) examine whether early voluntary reporting of financial information in XBRL format with respect to companies which does not use XBRL have better corporate governance and business performance. The results show that the decision to voluntary yearly disclose financial information in XBRL format and the corporate governance structure are significant positive correlation.
As for how to determine the degree of accounting transparency, classified by many literature review, we group confirm the following

Accounting ratios for the degree of accounting transparency Ratios | Calculation | Accruals Ratio | |net income–cash flows from operating activities| / asset | Return on Sales | net income / sales | Cash flow Ratio | cash flows from operating activities / sales | Debt to Equity Ratio | liabilities / equities | the Change in Accounts Receivables | (accounts receivables–prior year-accounts receivables) /(sales–prior year-sales) | the Change in Gross Profit | (sales–prior year-sales)/(gross profit–prior year-gross profit) |

Through this ratio test, accounting transparency can be fully discriminated and analyzed. The paper can achieve qualitative research on the impact of accounting transparency from XBRL

2.3. Classification criteria formulation research of XBRL 2.3.1 Historical Data
Bovee (2005) consider the classification standards is a difficult process, Bovee noted the importance of the development, evaluation and improvement of existing XBRL classification methods, and suggest using empirical methods to evaluate and improve the XBRL taxonomy, by evaluating historical data classification criteria, to prove the special need for classification criteria.

2.3.2 Global Accounting Standard E.Bonsón et al (2008) argue that the increase of XBRL classification criteria will lead to the presence of risks about goal standard, comparability and reusability of information. From the perspective of increasing the comparability of financial information between different countries, he notes the development of global accounting standards is the premise to establish XBRL taxonomy and provide assessment of the effectiveness of IFRS-GP classification and the proposed direction that it may improve this classification.

2.3.3 Notes to Financial Statement By using standard research methods in XBRL financial reports on the SEC EDGAR (Electronic Data Gathering, Analysis and Retrieval) system, from the perspective of critique and evaluation study, Debreceny et al (2005) focus on the following areas: the role of XBRL in financial reporting, classification criteria of XBRL, the impact of XBRL technology on the SEC filing program. Research indicates that the classification quality of XBRL financial reporting disclosed in the notes is not easy to be guaranteed. Farewell et al (2010) point out that the accuracy of mapping financial statement line items to the U.S. GAAP taxonomy is of fundamental importance. Mapping errors may be as simple as mapping to an incorrect taxonomy concept, which should be discovered during review. Ineffective mapping may lead to unnecessary extensions, which hinders comparability. Debreceny et al (2010) study the impact of how the navigation method used to locate financial statement line items within the U.S. GAAP Taxonomy impacts the effectiveness and efficiency of the mapping task.

2.3.4 XBRL future development of classification - XBRL multidimensional model
With the development of XBRL, classification standards are maturing, so in the last stage, the need for deepening research of XBRL is becoming intense.
André Gräning mentioned in the paper, the Committee of European Banking Supervisors (CEBS) requires Member States adopt XBRL， XBRL which is addressed as the de facto standard of business reporting should introduce greater efficiency, speed and integrity which will make the European financial markets more competitive. Both taxonomies build up not only on the basic XBRL specification but also on XBRL Dimensional Taxonomies (XDT) specification allowing multidimensional modelling of reported data. Classification CPREP and FINREP allow packets multidimensional data model, Simultaneously，in order to be a response of tool vendors to the demands of analysts, there is the need for multi-dimensional modeling of XBRL.
But XBRL multidimensional model must be related to other areas like database security, temporal issues, query optimization, and translation tological/physical level methodologies, or just studying modelling problems at conceptual level. Furthermore, the definition of multidimensional views should also be studied in order to support symmetric usage of factual and dimensional data as well as ad-hoc hierarchies.

2.4. Research about financial reports auditing assurance based on XBRL Auditors are consumers of financial information as much as other participants in the supply chain reporting. Using software based on XBRL the auditor could analysis and compare the financial information with a few clicks. And Most of the authors agree that XBRL could play an important role in financial audit and continuous audit.
Woodroof (2001) pointed out that the implementation of continuous auditing is more flexible with the appearance of XBRL. In the debt covenant compliance field, he designs and proves the implementation of continuous auditing by the digital agent conveyed with the internet and trigger alarms sent via the Internet Web application to monitor the actual value of the parameter so that it meets the agreement standards in the he customer debt covenants. And Murthy and Groomer (2004) developed the mode of continuous auditing based on the web service for the accounting system based on XML. The mode has laid a foundation for the creating real-time XBRL instance document online. The Extensible Assurance Reporting Language (XARL) enables providers to ensure the integrity of the financial report scattered on the Internet. The establishment of the XARL makes the continuous real-time audit possible. Boritz et al (2005) point out form the view of the security mechanism XBRL and XARL can’t play their role completely, if there is absence of a good security mechanism. What’s more, peer-to-peer network security mechanism has certain defects in the current. A number of papers highlight specific issues of concern in relation to the audit of Internet financial reporting. Debreceny and Gray (1999) discuss the following issues:
• Is the audit opinion safe from change by the client or other party?
• Should the web-based auditor’s report reside at the auditor’s or the client’s web site?
• What weight should be given to an auditor’s report date when documents on the web can be changed?
• Should the auditor allow hyperlinks to, and/or from, the auditor’s report?
• The look and feel of the auditor’s report.
• The expression of authority of audit statements.
Most of these issues are still current and have not been addressed. So they have made a point that the service security mechanism of the web financial statement can provide favorable conditions for the auditing assurance of the financial statement. XBRL enables continuous auditing by placing financial data in a format which is not proprietary to any specific software application, allowing any future continuous auditing system access to data on any software platform, running any software (which uses XBRL), in any country (Flowerday, 2006).In the paper “XBRL: Benefits for FR and Auditing” , Bizarro& Garcia（2010） mention the benefits of XBRL for auditors: Improving data analysis, better risk assessment, and accelerated implementation of continuous auditing, improved internal controls, reducing spread sheet proliferation and enhanced audit trails. But regrettably, AICPA does not provide a set of the comprehensive management statement about the completeness, accuracy and consistency of the XBRL tag data under the SEC requirements.(Rajendra＆Alexander,2010)Because the assurance of the SOP 09 - 1 file based on XBRL exists some non-system defects. The assurance program does not have high efficiency and effectiveness. In order to ensure consistency, persistence and systematic of the audit assurance, it is necessary to establish a framework of the audit assurance based on XBRL.XBRL applications could assist auditors with some of the meticulous aspects of their work, such as research, processing and analyzing large amounts of information. These applications could be fit for certain types of analysis, such as comparing data from industry and trends. More importantly the current procedures for data mining analysis can be replaced by several analyses more timely, accurate and complete (Lucian Cristian ENI, 2012). Piechocki et al（2010）find that almost one quarter of the voluntary XBRL filings did have errors. The half of errors is made up of the so-called debit/credit reversals. An additional quarter of the errors were where one or more members of a calculation relationship were either missing or extraneous. Auditors of instance documents can employ similar tools when conducting substantive tests on instance documents.

2.5. Research about the implementation of XBRL in different countries A successful implementation of a large-scale complex information technology/system project usually requires strong management support, so does XBRL. The literature on management information systems emphasizes the role of top management support. Top management support is able to address resistance to change accompanying the introduction of new information technology and can provide the needed resources for implementation. Here we document 5 countries’ implementation of XBRL, including Korea, the Netherlands, Australia, Singapore and the U.S.

2.5.1. Korea
Korea is one of the leading countries that have developed a mandatory filing program in XBRL format. This policy has been in effect in Korea since October 2007. Korea is a leader in adopting and deploying XBRL in financial reporting, ahead of the U.S., Japan, and the EU, by having a mandatory filing program in XBRL format. All publicly-held firms in Korea have been required to report financial statements in XBRL format since October 1, 2007 (FSS (Financial Supervisory Service), 2007). The companies listed in the KOSPI (Korea Composite Stock Price Index) and the KOSDAQ (Korean Securities Dealers Automated Quotations) must file their financial reports, including annual, semi-annual, and quarterly reports, to the DART system using XBRL format (Hyungwook Yoon, 2011).

2.5.2. The Netherlands The Netherlands' effort to implement XBRL is arguably one of the first implementations conducted on a national scale. The Netherlands began its comprehensive national taxonomy project with XBRL as the default taxonomy. The open-source platform and its supporting international community were two main reasons for selection of XBRL. The XBRL implementation in the Netherlands went through two main phases. The first four years of implementation from 2005 to the end of 2008 focused on building the XBRL-based taxonomy (The Dutch Taxonomy Project, 2008). It has narrowed standards and harmonized data elements and received recognition from the Dutch government for filing business and financial information. In early 2009, the Dutch Taxonomy Project became the Standard Business Reporting program; it better reflects the overall mission of reducing the business reporting burden and increasing government efficiency. This SBR program was assigned to the “Central Government Reform Program” (Standard Business Reporting NL (HNTP), 2009).

2.5.3. Australia
The Australian Standard Business Reporting (SBR) using XBRL as the default standard began in 2006 and received broad-based support. The primary reason Australia's SBR chose XBRL was because it could minimize the regulatory reporting burden on businesses while maximizing the protection of public and private interests via regulation (Y.-C. Chen, 2012). Australia's SBR/XBRL implementation has developed a taxonomy and built processes and tools for standardization. This XBRL implementation impacts approximately 2.1 million businesses in Australia on the reporting side (Madden, 2009, p. 9). Over 100,000 accountants and more than 240 software developers are also affected by the implementation. The use of the XBRL format is voluntary for regulatory reporting purposes. The benefits of standardization via XBRL, as the Australian government argues, should help persuade businesses to adopt it.

2.5.4. Singapore The primary motivation for Singapore's adoption of XBRL is to improve the efficiency, transparency, and accuracy of financial and business information reporting. Efficiency lies in the implementation of a one-stop portal for businesses. Such implementation also enhances the transparency of financial activities in Singapore, and in turn promotes an environment conducive for business. Accuracy is also an important goal. XBRL was the standard of choice due to its nature platform and strong support from both the software development community and other stakeholders (Majid & Koo, 2008).

2.5.5. U.S. Securities and Exchange Commission (SEC)
The primary motivations for the SEC to leverage XBRL include increasing efficiency of financial data gathering, improving data quality, and achieving transparency. The interactive data project highlights the importance of transparency in achieving the SEC's larger mission of providing timely and quality financial information to investors.
The SEC's XBRL implementation has evolved over time, shifting from the voluntary to the mandatory use of the XBRL format. Initially, the SEC took a non-mandatory approach when launching its voluntary program in April 2005. Participation was rather limited. Less than 2% of the companies covered by SEC rules and mostly large ones joined the voluntary program (Efendi, Smith, & Wong, 2009). In mid 2008, the SEC considered a proposed mandatory rule and made the final decision to transition to the mandatory approach in December 2008. Year 2009 marked the first year of SEC implementation in which companies of market capitalization of $5 billion or more were included. Year two brings all other large accelerated filers, and year three requires all remaining filers. The transparency brought by XBRL reporting combined with the Interactive Data Initiative is likely to become increasingly enhanced as more companies participate in XBRL reporting and as more analytical tools are developed to take advantage of XBRL financial information.
The United States，as the one of countries which take the lead in carrying out implementation of XBRL， is also the birthplace of XBRL, we will be U.S. Securities and Exchange Commission (SEC) as a research background. André Gräning (2009) documented that the XBRL-enabled reporting process seeks to minimize the ambiguity in the meaning of information presented in a variety of performance and compliance reports. But they concentrated only on the core financial statements. Much of the value of the XBRL mandate comes in its second year, when the notes and additional disclosures are tagged. Research is necessary on the nature and role of extensions in the more complex world of reporting notes and additional disclosures. Potentially, as tagged notes and additional disclosures are introduced in the filing, the increase in the level of complexity introduced in filings can increase exponentially. Research is also necessary on the quality of filings (broadly) and extensions (more narrowly) made by the second and third groups of filers, as compared with the large accelerated filers that are the subject of this study.

2.6. Research about XBRL in China October 2010, the Ministry of Finance and the National Standardization Management Committee respectively issued a general XBRL taxonomy based on the enterprise accounting standards and the national standards about XBRL technical specifications. And they require companies to follow the general taxonomy to preparation their 2011 annual financial reporting based XBRLD, submitted within the specified time. This is an important step on our path towards internationalization of accounting. Scholars also increased attention to the study of the XBRL. GAO Jin Ping (2007) constructs a XBRL financial reporting classification standard theoretical, based on ontology, information elements, the company reporting practices and accounting, disclosure rules and XBRL technical specifications. And she determines the coverage of the classification criteria information on the theoretical foundation. She also enacts a reasonable classification system framework. Then she further classified information about each basic classification module in the classification system to complete the definition of information elements. In the meantime, she creates our national XBRL financial reporting classification criteria. The industries and enterprises can be further expanded on this standard to suit the special feature of these industries and enterprises. Yang Zhou Nan, Zhu Jianguo , Zhaoying Ji et al ( 2010 ) use third-party non-profit organization theory , ontology, software architecture and software maturity model theory as the theoretical basis, combined with XBRL taxonomy certified content, attempted to establish the XBRL taxonomy certification methodology system. They also elaborate the relationship between the elements of the methodology system. Qu Xiaolong , Jackson Hu ( 2010 ) considered XBRL is an important part of our accounting information construction and development in the coming period. It appears to put forward new accounting personnel training requirements. They classify the accounting professionals into three types (design and development personnel, operation and maintenance personnel and use of personnel information). For the status quo of China's accounting personnel training, they propose countermeasures about the training of proficiency XBRL accounting personnel. Nie Ping, Zhou Dai (2011) use the expert consultation assess the quality of service platforms. And they have compared XBRL demonstration service platform among the Shanghai Stock Exchange, Shenzhen Stock Exchange, the Taiwan Stock Exchange, Israel Stock Exchange ,the U.S. Securities and Exchange Commission, and so on .Then they analyze the quality of information and the airworthiness of the internet. Finally they put forward policy recommendations to improve China's environmental networks XBRL financial reporting page rendering quality. Xie Yun, Shan Yu ( 2011 ) considered it is crucial for audit to comprehensively promote XBRL and provide the public with a shared , true and complete information verified by auditor. On the basis of analysis of XBRL impact on the audit, they propose the reform measure related to the audit teaching about XBRL.

3. Conclusion All literatures above play a positive role in promoting the study of XBRL and offer multiple ways of thinking for the design of XBRL taxonomy. But these literatures are only related to a particular aspect of XBRL or merely a concept study. There is no systematic, holistic and principled framework. Many studies do not have the technical feasibility and fail to get enough attention from the practitioners. Due to the current development and design of XBRL is still in the exploratory and experimental stage, so how to integrate the results of previous theoretical studies and how to propose the general framework of development will produce a qualitative leap for XBRL further development.

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