---
title: "XBRL filings: papers using this data, journals and trends"
description: "From Nov 2023 to Oct 2026, 50 archived papers mentioned XBRL filings in their title, abstract or keywords (the search of earlier months' full texts is still under way), most of them in Mar 2025 (4)."
url: https://scholar4ai.com/datasets/xbrl-filings
markdown_url: https://scholar4ai.com/datasets/xbrl-filings.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "From Nov 2023 to Oct 2026, 50 archived papers mentioned XBRL filings in their title, abstract or keywords (the search of earlier months' full texts is still under way), most of them in Mar 2025 (4). (as of 2026-11-05)"
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-11-05T06:02:37+09:00
window: 2026-10-07 to 2026-11-05
source: OpenAlex (CC0)
---

# XBRL filings

[Browse dataset profiles](https://scholar4ai.com/datasets/directory/page/7.md)

Annual reports and other regulatory filings, earnings calls, and the word lists used to read them.

- data category: Corporate filings and text
- 0 papers in the last 7 days
- Names searched for: XBRL

Most-used data: https://scholar4ai.com/rankings/datasets.md · All Corporate filings and text datasets: https://scholar4ai.com/datasets/corporate-filings-and-text.md



## Key findings

- From Nov 2023 to Oct 2026, 50 archived papers mentioned XBRL filings in their title, abstract or keywords (the search of earlier months' full texts is still under way), most of them in Mar 2025 (4).
- XBRL filings was mentioned in 2 papers in the last 30 days (2026-10-07 to 2026-11-05), ranking #127 of the 246 datasets mentioned.
- By journal category: Accounting (1) and Economics (1).
- Most of them appeared in Journal of Accounting and Public Policy (1) and Computational Economics (1).
- From 2017 to 2026 (so far), XBRL filings was mentioned in 67 papers in the tracked journals, most of them in accounting (36), finance (11) and management (8).
- 16 of them were published in 2025, against 3 in 2017.
- Since 2023, the institutions with the most of these papers were Singapore Management University (3), Bielefeld University (2) and Edith Cowan University (2).
- The journals publishing most of them were Review of Accounting Studies (10), International Journal of Accounting Information Systems (5) and Journal of Accounting and Public Policy (4).
- The most-cited of them is “A scoping review of ChatGPT research in accounting and finance” (International Journal of Accounting Information Systems, 2024), with 128 citations.
- Papers use XBRL filings most often with 10-K filings (17), Compustat (16) and CRSP (15); it has 19 partners in the code and data network, in the group around S&P 500, Economic Policy…, Compustat.

## Mentions over 36 months

*Papers mentioning it by publication month, Nov 2023 to Oct 2026 (titles, abstracts and keywords; the full texts of earlier months are still being searched)*

| Trend | Nov 23–Oct 24 | Nov 24–Oct 25 | Nov 25–Oct 26 | 36 months |
|---|---:|---:|---:|---:|
|  | 11 | 20 | 19 | 50 |

## Papers per year

*Papers per publication year and category*

| Category | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 (so far) |
|---|---:|---:|---:|---:|---:|---:|---:|---:|---:|---:|
| [Accounting](https://scholar4ai.com/categories/accounting.md) | 2 | 1 | 1 | 2 | 1 | 0 | 3 | 5 | 9 | 12 |
| [Finance](https://scholar4ai.com/categories/finance.md) | 0 | 0 | 0 | 1 | 1 | 0 | 3 | 1 | 2 | 3 |
| [Management](https://scholar4ai.com/categories/management.md) | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 3 | 3 | 1 |
| [Economics](https://scholar4ai.com/categories/economics.md) | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | 0 | 3 |
| [AI](https://scholar4ai.com/categories/ai.md) | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 2 | 0 |
| [Information Systems](https://scholar4ai.com/categories/information-systems.md) | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
| [Statistics](https://scholar4ai.com/categories/statistics.md) | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 |
| All categories | 3 | 3 | 2 | 4 | 3 | 0 | 6 | 11 | 16 | 19 |

## Where the papers come from

*Journals with the most papers, since 2023*

| # | Journal | Papers |
|---:|---|---:|
| 1 | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 10 |
| 2 | [International Journal of Accounting Information Systems](https://scholar4ai.com/journals/international-journal-of-accounting-information-systems.md) | 5 |
| 3 | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 4 |
| 4 | [Review of Quantitative Finance and Accounting](https://scholar4ai.com/journals/review-of-quantitative-finance-and-accounting.md) | 4 |
| 5 | [International Review of Financial Analysis](https://scholar4ai.com/journals/international-review-of-financial-analysis.md) | 3 |
| 6 | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 2 |
| 7 | [Journal of Management Control](https://scholar4ai.com/journals/journal-of-management-control.md) | 2 |
| 8 | [Research Policy](https://scholar4ai.com/journals/research-policy.md) | 1 |
| 9 | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 1 |
| 10 | [Technovation](https://scholar4ai.com/journals/technovation.md) | 1 |

*Institutions with the most papers, since 2023*

| # | Institution | Papers |
|---:|---|---:|
| 1 | [Singapore Management University](https://scholar4ai.com/institutions/singapore-management-university.md) | 3 |
| 2 | Bielefeld University | 2 |
| 3 | [Edith Cowan University](https://scholar4ai.com/institutions/edith-cowan-university.md) | 2 |
| 4 | [Monash University](https://scholar4ai.com/institutions/monash-university.md) | 2 |
| 5 | [Rutgers, The State University of New Jersey](https://scholar4ai.com/institutions/rutgers-the-state-university-of-new-jersey.md) | 2 |
| 6 | [The University of Western Australia](https://scholar4ai.com/institutions/the-university-of-western-australia.md) | 2 |
| 7 | University of Dundee | 2 |
| 8 | University of Mannheim | 2 |
| 9 | Abdul Wali Khan University Mardan | 1 |
| 10 | Artificial Intelligence Research Center | 1 |

*Countries with the most papers, since 2023*

| # | Country | Papers |
|---:|---|---:|
| 1 | United States | 19 |
| 2 | United Kingdom | 11 |
| 3 | Australia | 7 |
| 4 | Germany | 5 |
| 5 | China | 4 |
| 6 | Canada | 3 |
| 7 | Spain | 3 |
| 8 | France | 3 |
| 9 | Netherlands | 3 |
| 10 | Singapore | 3 |

*Keywords with the most papers, since 2023*

| # | Keyword | Papers |
|---:|---|---:|
| 1 | 10-K filings | 6 |
| 2 | [financial reporting quality](https://scholar4ai.com/keywords/financial-reporting-quality.md) | 5 |
| 3 | XBRL | 4 |
| 4 | XBRL adoption | 4 |
| 5 | earnings announcements | 4 |
| 6 | financial disclosure | 4 |
| 7 | forecast dispersion | 3 |
| 8 | [information asymmetry](https://scholar4ai.com/keywords/information-asymmetry.md) | 3 |
| 9 | [large language models](https://scholar4ai.com/keywords/large-language-models.md) | 3 |
| 10 | SEC comment letters | 2 |

## Most-cited papers

*Most-cited papers since 2017*

| # | Citations | Per month | Title | Journal | Published | Authors |
|---:|---:|---:|---|---|---|---|
| 1 | 128 | 5.1 | [A scoping review of ChatGPT research in accounting and finance](https://doi.org/10.1016/j.accinf.2024.100715) | [International Journal of Accounting Information Systems](https://scholar4ai.com/journals/international-journal-of-accounting-information-systems.md) | 2024-10-07 | Mengming Dong, Theophanis C. Stratopoulos, Victor Xiaoqi Wang |
| 2 | 85 | 3.9 | [Large Language Models in Finance (FinLLMs)](https://doi.org/10.1007/s00521-024-10495-6) | [Neural Computing and Applications](https://scholar4ai.com/journals/neural-computing-and-applications.md) | 2025-01-11 | Jean Lee, Nicholas Stevens, Soyeon Caren Han |
| 3 | 74 | 0.8 | [XBRL adoption and expected crash risk](https://doi.org/10.1016/j.jaccpubpol.2019.01.003) | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 2019-01-01 | Yanan Zhang, Yuyan Guan, Jeong‐Bon Kim |
| 4 | 72 | 2.1 | [Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change](https://doi.org/10.1016/j.accinf.2023.100662) | [International Journal of Accounting Information Systems](https://scholar4ai.com/journals/international-journal-of-accounting-information-systems.md) | 2023-12-20 | Giovana Sordi Schiavi, Ariel Behr, Carla Bonato Marcolin |
| 5 | 65 | 2.1 | [Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets](https://doi.org/10.1016/j.jjimei.2024.100228) | [International Journal of Information Management Data Insights](https://scholar4ai.com/journals/international-journal-of-information-management-data-insights.md) | 2024-03-27 | Manaf Al‐Okaily, Hani Alkayed, Aws Al-Okaily |

## Used together with

Papers use XBRL filings most often with 10-K filings (17), Compustat (16) and CRSP (15); it has 19 partners in the code and data network, in the group around S&P 500, Economic Policy…, Compustat.

*What papers use XBRL filings together with (at least 3 papers; lift 1 = chance)*

| Used with | Type | Papers using both | Lift |
|---|---|---:|---:|
| [10-K filings](https://scholar4ai.com/datasets/10-k-filings.md) | Dataset | 17 | 42.9 |
| [Compustat](https://scholar4ai.com/datasets/compustat.md) | Dataset | 16 | 18.1 |
| [CRSP](https://scholar4ai.com/datasets/crsp.md) | Dataset | 15 | 25.1 |
| [I/B/E/S](https://scholar4ai.com/datasets/i-b-e-s.md) | Dataset | 14 | 39.7 |
| [Loughran-McDonald dictionary](https://scholar4ai.com/datasets/loughran-mcdonald-dictionary.md) | Dataset | 12 | 43.5 |
| [SEC EDGAR](https://scholar4ai.com/datasets/sec-edgar.md) | Dataset | 12 | 94.2 |
| [Earnings call transcripts](https://scholar4ai.com/datasets/earnings-call-transcripts.md) | Dataset | 9 | 23.7 |
| [S&P 500](https://scholar4ai.com/datasets/s-p-500.md) | Dataset | 8 | 2.5 |
| [Audit Analytics](https://scholar4ai.com/datasets/audit-analytics.md) | Dataset | 6 | 62.1 |
| [Twitter / X](https://scholar4ai.com/datasets/twitter-x.md) | Dataset | 6 | 1.0 |
| [LinkedIn](https://scholar4ai.com/datasets/linkedin.md) | Dataset | 5 | 4.3 |
| [S&P Capital IQ](https://scholar4ai.com/datasets/s-p-capital-iq.md) | Dataset | 4 | 24.8 |

The whole network: https://scholar4ai.com/code/network.md

## Papers

*Papers mentioning XBRL filings in the last 30 days, newest first.*

| Date | Title | Journal | Authors | Affiliations |
|---|---|---|---|---|
| 2026-10-29 | [Human resources governance and human capital management disclosure following the SEC mandate](https://doi.org/10.1016/j.jaccpubpol.2026.107484) | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | Cynthia Melhem, MICHEL L. MAGNAN, Rucsandra Moldovan | Lebanese American University; Concordia University |
| 2026-10-21 | [Leveraging Machine Learning for Profit Forecasting and Cost Optimization Using Public Financial Data](https://doi.org/10.1007/s10614-026-11455-z) | [Computational Economics](https://scholar4ai.com/journals/computational-economics.md) | Bilal Ahmad, Abdu Salam, Mian Abdulbasit et al. | University of Peshawar; Abdul Wali Khan University Mardan; Yeungnam University; … |

## Cite this page

Scholar4AI. (2026). XBRL filings. Journal and Conference Research Rankings. Retrieved November 5, 2026, from https://scholar4ai.com/datasets/xbrl-filings

```bibtex
@misc{scholar4ai-datasets-xbrl-filings,
  author = {{Scholar4AI}},
  title = {XBRL filings},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/datasets/xbrl-filings}},
  urldate = {2026-11-05},
  note = {Journal and Conference Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).