A critical assessment of the impact of XBRL on corporate reporting.

Career overview

Professor Nick Rowbottom is a Professor of Accounting and Corporate Reporting at the University of Birmingham. He holds a PhD from Birmingham and is a Fellow of the Higher Education Academy (FHEA). His research primarily focuses on the evolution and implementation of corporate reporting models, particularly in the areas of sustainability reporting, digital reporting (utilising iXBRL/XBRL), and broader corporate reporting practices. Professor Rowbottom actively engages with regulators, practitioners, and firms through his research, which is supported by various publications and funding initiatives. He is a member of the UK Sustainability Disclosure Technical Advisory Committee, advising the UK Government’s Department of Business & Trade on sustainability disclosure standards. Additionally, he is an Associate of the Centre for Responsible Business. Professor Rowbottom teaches at both undergraduate and postgraduate levels within the School. He welcomes PhD applications in areas such as management commentary, integrated reporting, and sustainability/ESG/CSR reporting.

Research interests

Professor Rowbottom''s research focuses on the extensions and innovations in the corporate reporting model, examining how these are shaped, constructed, and implemented. His interests encompass sustainability reporting, digital reporting (utilising iXBRL/XBRL), and broader corporate reporting. He actively collaborates with regulators, practitioners, and firms, and serves as a member of the UK Sustainability Disclosure Technical Advisory Committee, advising the UK Government’s Department of Business & Trade on sustainability disclosure standards. His research interests also include narrative corporate reporting, integrated reporting standards, and digital corporate reporting. Professor Rowbottom welcomes PhD applications in areas such as management commentary, integrated reporting, sustainability/ESG/CSR reporting, and XBRL.