Purpose This study assesses the impact of innovation diffusion theory (IDT), technology
readiness index (TRI) and technology acceptance model (TAM) on the actual use of smart …

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

Purpose This study examines the need for an accounting curriculum to evolve in response to
the changing business landscape. Specifically, this study aims to explore the relationship …

Purpose Drawing on institutional theory analytical perspectives of theorisation and
translation, this study aims to explore the institutionalisation of eXtensible Business …

Монография включает результаты исследований в области корпоративной отчетности
ученых Департамента аудита и корпоративной отчетности Финансового университета …

Research Question: What are the factors that influence the intention of Tunisian accounting
firms to adopt the" XBRL" accounting information system? Motivation: The low level of …

Purpose This study aims to examine the impact of extensible business reporting language
(XBRL) technology and its functionality on various aspects of financial reporting and its …

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

The adaptation of modern technologies to serve economic decision-makers is regarded as
an important factor for capital market development. Therefore, this study investigates foreign …

Purpose This study aims to examine the impact of extensible business reporting language
(XBRL) technology and its functionality on various aspects of financial reporting and its …