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.

中文翻译：

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数字企业报告：研究进展和影响

自 2000 年代初以来，围绕数字企业报告和 XBRL 等基础技术的创新已慢慢引入企业报告基础设施。这些创新有望提高报告信息的可访问性、准确性和可比性，并更有效地满足信息用户的需求。虽然过去二十年的研究试图提供数字企业报告影响的证据，但它在很大程度上仍然是零散和稀疏的。我们以不拘一格的视角审查和综合有关数字企业报告的现有研究，并评估对关键利益相关者（包括企业报告的编制者和用户、监管者和标准制定者）更广泛的研究影响。在这样做，