
OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!
If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.
Requested Article:
An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe
Chunhui Liu, Xin Luo, Fu Lee Wang
Decision Support Systems (2016) Vol. 93, pp. 42-50
Closed Access | Times Cited: 86
Chunhui Liu, Xin Luo, Fu Lee Wang
Decision Support Systems (2016) Vol. 93, pp. 42-50
Closed Access | Times Cited: 86
Showing 1-25 of 86 citing articles:
From traditional to digital: the role of XBRL adoption in improving financial statements transparency
Manaf Al‐Okaily, Helmi A. Boshnak, Hani Alkayed, et al.
Global Knowledge Memory and Communication (2024)
Closed Access | Times Cited: 17
Manaf Al‐Okaily, Helmi A. Boshnak, Hani Alkayed, et al.
Global Knowledge Memory and Communication (2024)
Closed Access | Times Cited: 17
The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry
Esraa Esam Alharasis
International Journal of Law and Management (2025)
Closed Access | Times Cited: 1
Esraa Esam Alharasis
International Journal of Law and Management (2025)
Closed Access | Times Cited: 1
RegTech in public and private sectors: the nexus between data, technology and regulation
L. Grassi, Davide Lanfranchi
Journal of Industrial and Business Economics (2022) Vol. 49, Iss. 3, pp. 441-479
Open Access | Times Cited: 29
L. Grassi, Davide Lanfranchi
Journal of Industrial and Business Economics (2022) Vol. 49, Iss. 3, pp. 441-479
Open Access | Times Cited: 29
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Rani Hoitash, Udi Hoitash, Landi Morris
Auditing A Journal of Practice & Theory (2021) Vol. 40, Iss. 2, pp. 107-132
Closed Access | Times Cited: 40
Rani Hoitash, Udi Hoitash, Landi Morris
Auditing A Journal of Practice & Theory (2021) Vol. 40, Iss. 2, pp. 107-132
Closed Access | Times Cited: 40
Boosting Sustainability in Healthcare Sector through Fintech: Analyzing the Moderating Role of Financial and ICT Development
Meiling Li, Farzan Yahya, Muhammad Waqas, et al.
INQUIRY The Journal of Health Care Organization Provision and Financing (2021) Vol. 58
Open Access | Times Cited: 37
Meiling Li, Farzan Yahya, Muhammad Waqas, et al.
INQUIRY The Journal of Health Care Organization Provision and Financing (2021) Vol. 58
Open Access | Times Cited: 37
Integrating Blockchain, IoT, and XBRL in Accounting Information Systems: A Systematic Literature Review
Mohamed Nofel, Mahmoud Marzouk, Hany Elbardan, et al.
Journal of risk and financial management (2024) Vol. 17, Iss. 8, pp. 372-372
Open Access | Times Cited: 5
Mohamed Nofel, Mahmoud Marzouk, Hany Elbardan, et al.
Journal of risk and financial management (2024) Vol. 17, Iss. 8, pp. 372-372
Open Access | Times Cited: 5
Impact of XBRL adoption on financial reporting quality: a global evidence
Vincent Tawiah, Hela Borgi
Accounting Research Journal (2022) Vol. 35, Iss. 6, pp. 815-833
Open Access | Times Cited: 20
Vincent Tawiah, Hela Borgi
Accounting Research Journal (2022) Vol. 35, Iss. 6, pp. 815-833
Open Access | Times Cited: 20
A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research
Zakeya Sanad, Abdalmuttaleb Al-Sartawi
Lecture notes in networks and systems (2022), pp. 435-446
Closed Access | Times Cited: 20
Zakeya Sanad, Abdalmuttaleb Al-Sartawi
Lecture notes in networks and systems (2022), pp. 435-446
Closed Access | Times Cited: 20
The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies
Hani Alkayed, Saad Zighan, Majed Qabajeh, et al.
Cogent Business & Management (2023) Vol. 10, Iss. 3
Open Access | Times Cited: 11
Hani Alkayed, Saad Zighan, Majed Qabajeh, et al.
Cogent Business & Management (2023) Vol. 10, Iss. 3
Open Access | Times Cited: 11
Contracting Incentives, XBRL Adoption, and Accounting Conservatism: Empirical Evidence in a European Context
İlhan Dalcı, Omar Fikrat Fateh Tarzibash, Hasan Özyapıcı
Journal of Corporate Accounting & Finance (2025)
Open Access
İlhan Dalcı, Omar Fikrat Fateh Tarzibash, Hasan Özyapıcı
Journal of Corporate Accounting & Finance (2025)
Open Access
The impact of XBRL technology on stock market efficiency: evidence from emerging markets
Ebrahim Mansour, Omar Arabiat, Haya Abu Hassoun, et al.
Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness (2025)
Closed Access
Ebrahim Mansour, Omar Arabiat, Haya Abu Hassoun, et al.
Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness (2025)
Closed Access
Digital corporate reporting and value relevance: evidence from the US and Japan
Yuan George Shan, Indrit Troshani
International Journal of Managerial Finance (2020) Vol. 17, Iss. 2, pp. 256-281
Closed Access | Times Cited: 30
Yuan George Shan, Indrit Troshani
International Journal of Managerial Finance (2020) Vol. 17, Iss. 2, pp. 256-281
Closed Access | Times Cited: 30
Twenty years of XBRL: what we know and where we are going
Francesca Bartolacci, Andrea Caputo, Andrea Fradeani, et al.
Meditari Accountancy Research (2020) Vol. 29, Iss. 5, pp. 1113-1145
Closed Access | Times Cited: 30
Francesca Bartolacci, Andrea Caputo, Andrea Fradeani, et al.
Meditari Accountancy Research (2020) Vol. 29, Iss. 5, pp. 1113-1145
Closed Access | Times Cited: 30
Socio-technical dynamics of XBRL extensions in Europe: an analysis of digital corporate reporting practices
Goran Zvekan
Journal of financial reporting & accounting (2025)
Closed Access
Goran Zvekan
Journal of financial reporting & accounting (2025)
Closed Access
Sites of translation in digital reporting
Joanne Locke, N. Rowbottom, Indrit Troshani
Accounting Auditing & Accountability Journal (2018) Vol. 31, Iss. 7, pp. 2006-2030
Open Access | Times Cited: 29
Joanne Locke, N. Rowbottom, Indrit Troshani
Accounting Auditing & Accountability Journal (2018) Vol. 31, Iss. 7, pp. 2006-2030
Open Access | Times Cited: 29
Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
Tien‐Shih Hsieh, Zhihong Wang, Mohammad Abdolmohammadi
International Journal of Accounting and Information Management (2019) Vol. 27, Iss. 1, pp. 74-95
Open Access | Times Cited: 28
Tien‐Shih Hsieh, Zhihong Wang, Mohammad Abdolmohammadi
International Journal of Accounting and Information Management (2019) Vol. 27, Iss. 1, pp. 74-95
Open Access | Times Cited: 28
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
International Journal of Disclosure and Governance (2023) Vol. 21, Iss. 2, pp. 175-192
Open Access | Times Cited: 9
Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
International Journal of Disclosure and Governance (2023) Vol. 21, Iss. 2, pp. 175-192
Open Access | Times Cited: 9
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study
Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
Journal of financial reporting & accounting (2021) Vol. 19, Iss. 2, pp. 299-324
Open Access | Times Cited: 18
Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
Journal of financial reporting & accounting (2021) Vol. 19, Iss. 2, pp. 299-324
Open Access | Times Cited: 18
Determinants of eXtensible business reporting language adoption: an institutional perspective
Hela Borgi, Vincent Tawiah
International Journal of Accounting and Information Management (2022) Vol. 30, Iss. 3, pp. 352-371
Open Access | Times Cited: 14
Hela Borgi, Vincent Tawiah
International Journal of Accounting and Information Management (2022) Vol. 30, Iss. 3, pp. 352-371
Open Access | Times Cited: 14
The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China
Songsheng Chen, Jun Guo, Qingqing Liu, et al.
Review of Quantitative Finance and Accounting (2020) Vol. 56, Iss. 2, pp. 479-504
Closed Access | Times Cited: 19
Songsheng Chen, Jun Guo, Qingqing Liu, et al.
Review of Quantitative Finance and Accounting (2020) Vol. 56, Iss. 2, pp. 479-504
Closed Access | Times Cited: 19
From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL
Mohamed Nofel, Mahmoud Marzouk, Hany Elbardan, et al.
(2024)
Open Access | Times Cited: 2
Mohamed Nofel, Mahmoud Marzouk, Hany Elbardan, et al.
(2024)
Open Access | Times Cited: 2
The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country
Arfah Habib Saragih, Syaiful Ali
Journal of financial reporting & accounting (2022) Vol. 22, Iss. 3, pp. 546-563
Closed Access | Times Cited: 10
Arfah Habib Saragih, Syaiful Ali
Journal of financial reporting & accounting (2022) Vol. 22, Iss. 3, pp. 546-563
Closed Access | Times Cited: 10
Does XBRL adoption eliminate misclassification of income statement items?
Zakeya Sanad
Journal of financial reporting & accounting (2023) Vol. 22, Iss. 2, pp. 433-449
Closed Access | Times Cited: 6
Zakeya Sanad
Journal of financial reporting & accounting (2023) Vol. 22, Iss. 2, pp. 433-449
Closed Access | Times Cited: 6
Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector
P. C. Kumar, Sharanya Kumar, Archana Dilip
Journal of Central Banking Theory and Practice (2019) Vol. 8, Iss. 1, pp. 39-52
Open Access | Times Cited: 16
P. C. Kumar, Sharanya Kumar, Archana Dilip
Journal of Central Banking Theory and Practice (2019) Vol. 8, Iss. 1, pp. 39-52
Open Access | Times Cited: 16
The roles of XBRL and processed XBRL in 10‐K readability
Steven F. Cahan, Seok-Joo Chang, Wei Z. Siqueira, et al.
Journal of Business Finance & Accounting (2021) Vol. 49, Iss. 1-2, pp. 33-68
Closed Access | Times Cited: 11
Steven F. Cahan, Seok-Joo Chang, Wei Z. Siqueira, et al.
Journal of Business Finance & Accounting (2021) Vol. 49, Iss. 1-2, pp. 33-68
Closed Access | Times Cited: 11