This paper investigates the determinants of eXtensible Business Reporting Language
(XBRL) adoption using the Technology-Organizational-Environment framework. This …

Purpose–The purpose of this paper is to investigate the Jordanian accountant's behavioral
intention of using the Internet Banking services to focus on the perceptions of the users in …

Purpose This study aims to investigate the usage behaviour associated with adopting the
extensible business reporting language-based Malaysia business reporting system (MBRS) …

The eXtensible Business Reporting Language (XBRL) was developed in 1999 by Charles
Hoffman due to the weaknesses of the traditional reporting. These weaknesses included …

eXtensible Business Reporting Language (XBRL) is a new technology revolutionising the
world of business information. Past studies attempt explaining what are the factors, such as …

The purpose of this paper is:(1) to analyze the current state of financial reporting
standardization;(2) to determine the impact of technical, organizational and environmental …

This study established and empirically validated a model for predicting factors influencing
users' behavioural intentions for using XBRL tools. This study explored the behavioural …

Purpose This study aims to investigate the connections between the effective
implementation of eXtensible Business Reporting Language (XBRL) and organizational …

The objective of this paper is to develop a conceptual framework for understanding financial
reporting preparers' satisfaction and intention to switch from conventional to XBRL reporting …

This study aims to investigate the impact of XBRL adoption on accounting data in the Saudi
context by examining the perceptions of accounting data users. The main objective of this …