Digital corporate reporting: research developments and implications

Research output: Contribution to journalArticlepeer-review

Authors

External organisations

  • The University of Adelaide

Abstract

Innovations surrounding digital corporate reporting and underlying technology such as XBRL have been slowly introduced to corporate reporting infrastructure since the early 2000s. These innovations promise to enhance the accessibility, accuracy and comparability of reported information, and more effectively meet the needs of information users. Whilst research in the last two decades has attempted to provide evidence of the impact of digital corporate reporting, it remains largely fragmented and sparse. We take an eclectic perspective to review and synthesise existing research on digital corporate reporting and assess the broader research implications for key stakeholders, including preparers and users of corporate reports, regulators and standard‐setters. In doing so, we offer an appraisal for those contemplating the growing influence of digital corporate reporting, and identify opportunities and avenues for future research.

Bibliographic note

Publisher Copyright: © 2021 CPA Australia

Details

Original languageEnglish
JournalAustralian Accounting Review
Early online date23 Mar 2021
Publication statusE-pub ahead of print - 23 Mar 2021

Keywords

  • XBRL, digital corporate reporting

ASJC Scopus subject areas