It has been a great pleasure to serve as the guest editor for this special XBRL (eXtensible Business Reporting Language) issue of Journal of Information Systems. I thank editor Miklos Vasarhelyi for this opportunity. Thanks are also due to the reviewers for their thoughtful and constructive reviews. Finally, special thanks to the authors for their contributions, without which this issue would not have been possible. In this note we provide a brief history of XBRL research, describe the contribution of this issue, and conclude with some thoughts on potential research opportunities in the field of XBRL.

XBRL is an open standard-based reporting language that allows companies to electronically report and exchange financial and nonfinancial information in a standardized, machine-readable format. It can facilitate the reporting process at each part of an organization's supply chain, handle data presented in different languages and accounting standards, and be adapted to meet different...

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