Science AI Journal
Business, Management and Accounting · Research topic

Open research questions in Financial Reporting and XBRL

66 unresolved questions extracted from the limitations and future-work sections of 425 Financial Reporting and XBRL papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • Future research should focus on the impact of digitalization on financial reporting. Future research should investigate the challenges and opportunities associated with digitalization in financial reporting. Future research should explore the potential benefits and limitations of blockchain technology in financial reporting.

    Rethinking financial reporting in the digital era: A review of emerging issues and challenges · 2026 · DOI

  • There is a need for coordinated standard-setting efforts to address inconsistent standards and measurement frameworks in ESG reporting. There is a need for further research on the impact of digitalization on financial reporting. There is a need for further research on the challenges and opportunities associated with digitalization in financial reporting.

    Rethinking financial reporting in the digital era: A review of emerging issues and challenges · 2026 · DOI

  • The adoption of AI and digitalization in financial operations faces challenges such as data governance, organizational readiness, employee skill gaps, and ethical and regulatory considerations. The implementation of AI-powered tools requires substantial investments in data quality and accessibility. The integration of AI and digitalization into existing workflows and organizational structures is a complex challenge.

    Artificial Intelligence and Digitalization in Financial Operations Management: A Conceptual Framework for Value Creation, Risk Mitigation, and Organizational Transformation · 2026 · DOI

  • The study highlights the challenge of inadequate implementation capabilities and limited comprehension of financial ramifications of data analytics. The study emphasizes the need for uninterrupted digital information exchange between departments.

    DATA ANALYTICS IN INFORMATION SHARING AND RESOURCE DEPENDENCY: ENHANCING ACCOUNTING SYSTEMS · 2026 · DOI

  • Executive alignment challenge in measurement infrastructure. Implementation gaps and misaligned investments. Separate approval processes creating half-measures.

    "The Joint CHRO-CFO Business Case: How Measurement Infrastructure Solves Compliance AND ROI in One Investment" · 2026 · DOI

  • The integration of AI technologies into accounting systems poses challenges for accounting professionals. The study highlights the need for accounting professionals to adapt to AI-enabled accounting systems.

    Exploring perceived AI substitution in future accounting frameworks: the role of psychological trust, anxiety, and cognitive adaptability · 2026 · DOI

  • The current manual system is inefficient in processing loan applications, verifying member data, managing installment transactions, and generating reports. The system is vulnerable to data duplication, calculation errors, and limited access to timely information.

    Analysis and Design of an Accounting Information System for Loan Distribution at the Employee Cooperative of the Republic of Indonesia Teachers' Association (PGRI) · 2026 · DOI

  • Inconsistent classification and weak documentation. Reporting delays and reconciliation problems. The need for manual review and spreadsheet workpapers.

    AI-based functional expense classification for nonprofit financial reporting and form 990 compliance · 2026 · DOI

  • The study identifies the challenge of promoting transparency and accountability in corporate reporting. The review highlights the need for increased transparency and accountability in financial reporting. The study suggests that companies face challenges in prioritizing ESG disclosure, blockchain technology, and artificial intelligence to improve financial reporting integrity.

    Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency · 2026 · DOI

  • Algorithmic bias can undermine market fairness and weaken confidence in AI-supported financial decisions. The lack of transparency associated with complex AI models can generate decisions that are difficult to interpret. The study adopts a purely conceptual and theoretical approach.

    Conceptual Study of AI-Driven Decision-Making and Market Efficiency in Financial Systems · 2026 · DOI

  • Future research should focus on empirical studies to validate the theoretical findings. The development of responsible AI adoption approaches is necessary. Further research is needed to address the challenges associated with AI-driven decision-making.

    Conceptual Study of AI-Driven Decision-Making and Market Efficiency in Financial Systems · 2026 · DOI

  • The study identifies a gap in the literature regarding the impact of AI on financial decision-making and operational effectiveness. The study highlights the need for further research on the adoption of AI in financial systems.

    AI-Based Accounting & Finance Transformation: A Case Study on the Intelligent Financial Systems of Google · 2026 · DOI

  • The majority of enterprises' internal control construction is still at an initial stage. There is a need for a comprehensive implementation plan for digital integration of business and finance.

    Analysis of the Path for Digitalization of Finance and Accounting Integration to Enhance Enterprise Internal Control · 2026 · DOI

  • Digitalisation is increasingly viewed as an instrument for narrowing the VAT gap in the European Union, yet the relative relevance of voluntary business digitalisation and mandatory administrative reporting remains unclear.

    Closing the VAT Gap in the EU-27: Business Cloud Accounting and Mandatory Digital Reporting · 2026 · DOI

  • The study identifies challenges in implementing XBRL and developing AIS in South Korea. The research highlights the need for a valid data foundation in modern risk management. The study notes the importance of addressing capital market challenges that demand high transparency while reducing information asymmetry.

    Development of XBRL-Based Accounting Information Systems and Financial Reports in South Korea and Their Implications for Business Sustainability · 2026 · DOI

  • Future research can explore the impact of XBRL on other capital markets. The study's findings can inform future research on the relationship between AIS/XBRL and business sustainability. Further research can investigate the effectiveness of digital reporting ecosystems in other countries.

    Development of XBRL-Based Accounting Information Systems and Financial Reports in South Korea and Their Implications for Business Sustainability · 2026 · DOI

  • The paper identifies a gap in the literature on human-AI collaboration in accounting. The paper notes that public discussion of generative AI in accounting often swings between full automation and job-displacement anxiety, without considering the potential for human-AI collaboration.

    Collaborative Intelligence in Accounting: A Human + AI Complementarity Framework for Professional Work · 2026 · DOI

  • Future research should focus on developing a more predictive and intelligent Financial Information Systems model. Future research should examine the impact of emerging technologies on Financial Information Systems.

    Sistem Informasi Keuangan : Tren, Tantangan, dan Dampak pada Kinerja Organisasi - Tinjauan Literatur Sistematis · 2026 · DOI

  • There is a need to develop a more predictive and intelligent Financial Information Systems model. The study identifies research gaps in the field of Financial Information Systems.

    Sistem Informasi Keuangan : Tren, Tantangan, dan Dampak pada Kinerja Organisasi - Tinjauan Literatur Sistematis · 2026 · DOI

  • The paper concludes with propositions for future empirical research and a research agenda for scholars in management, finance, and operations. Future research should investigate the implementation of the proposed framework in various organizational settings.

    Artificial Intelligence and Digitalization in Financial Operations Management: A Conceptual Framework for Value Creation, Risk Mitigation, and Organizational Transformation · 2026 · DOI

  • The absence of user access rights management. Unrestricted transaction modification and deletion by users. The use of local hard disks for backup systems.

    AUDIT SISTEM INFORMASI AKUNTANSI SAWITACCT PADA PT. BERKAT SAWIT SUKAMAJU MENGGUNAKAN FRAMEWORK COBIT 2019 DOMAIN DSS · 2026 · DOI

  • Future research should consider the long-term effects of electronic accounting archive systems. Future research should explore the impact of electronic accounting archive systems on other aspects of enterprise performance.

    The Impact of Pilot Applications of Electronic Accounting Archive Systems on the Information Disclosure Quality of Listed Companies · 2026 · DOI

  • The study identifies a gap in the understanding of the impact of electronic accounting archive systems on the quality of information disclosure by listed companies. The study addresses the gap by exploring the short-term impact of electronic accounting archive systems.

    The Impact of Pilot Applications of Electronic Accounting Archive Systems on the Information Disclosure Quality of Listed Companies · 2026 · DOI

  • The study identifies a gap in the existing literature on the impact of data analytics on accounting system effectiveness. The study aims to investigate the relationship between data analytics, digital information sharing, and accounting system effectiveness.

    DATA ANALYTICS IN INFORMATION SHARING AND RESOURCE DEPENDENCY: ENHANCING ACCOUNTING SYSTEMS · 2026 · DOI

  • The future of cloud-based financial systems is driven by continuous innovation and the integration of emerging technologies. Artificial intelligence and machine learning will play an increasingly important role in automating processes, enhancing fraud detection, and improving customer experiences.

    A Review of Cloud-Based Financial Systems · 2026 · DOI

Most-cited papers in Financial Reporting and XBRL

Most recent work

Find a gap in your own Financial Reporting and XBRL sub-topic

This page shows what the Financial Reporting and XBRL literature already flags as unresolved. To narrow it to your specific question, run the guided finder — it searches the gap library on demand and checks candidates against 250M+ OpenAlex works.

Open the Research Gap Finder →

Related topics in Business, Management and Accounting

Job Satisfaction and Organizational Behavior
962 open questions
Entrepreneurship Studies and Influences
664 open questions
Corporate Social Responsibility Reporting
500 open questions
Consumer Behavior in Brand Consumption and Identification
487 open questions
Environmental Sustainability in Business
398 open questions
Customer Service Quality and Loyalty
343 open questions
Management and Organizational Studies
319 open questions
Auditing, Earnings Management, Governance
309 open questions
66 open questions have been extracted from the limitations and future-work passages of 425 Financial Reporting and XBRL papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

Tools for your next paper

Gaps & Literature SearchFind open questions in any field — 120,000+ open gaps mined from our own library.Pre-CheckIs your paper ready? A Tier 1–5 acceptance probability in seconds.Journal FinderA ranked shortlist of target journals from a 17,500-venue index.Duplicate Publication CheckerCheck prior-publication & salami-slicing risk across 8 sources.Citation GeneratorFreeA DOI or title → APA, MLA, Vancouver, Chicago, BibTeX, RIS. No signup.Graphical Abstract MakerFreeTurn your findings into a colorblind-safe graphical abstract.

Compare the category — Honest roundups of the AI research tools, ours listed alongside the alternatives.

Command palette

Jump anywhere, run any action.