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Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence

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dc.citedby0
dc.contributor.authorIlias A.en_US
dc.contributor.authorGhani E.K.en_US
dc.contributor.authorAzhar Z.en_US
dc.contributor.authorid30967552600en_US
dc.contributor.authorid35098434100en_US
dc.contributor.authorid36871686600en_US
dc.date.accessioned2024-10-14T03:21:41Z
dc.date.available2024-10-14T03:21:41Z
dc.date.issued2023
dc.description.abstractThis study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase. This study utilises the Diffusion of Innovation theory and the qualitative approach on four regulators in the financial reporting environment in Malaysia. This study finds that in the knowledge and persuasion phase, management support is the driving factor whilst lack of expertise, skills and knowledge on XBRL are challenges. In the decision-making phase, capability and data assurance are challenges whilst in the implementation and confirmation phase, resource capacity, adoption cost and financial resources are the driving factors to XBRL adoption process. This study finds lack of expertise, skills and knowledge have encouraged the regulators to rely on external sources in development of XBRL. The findings in this study shed some lights on the XBRL adoption process among regulators and contributes to the financial reporting landscape. Copyright � 2023� All Rights Reserved.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.55365/1923.x2023.21.3
dc.identifier.epage31
dc.identifier.scopus2-s2.0-85151157564
dc.identifier.spage22
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85151157564&doi=10.55365%2f1923.x2023.21.3&partnerID=40&md5=40c6d26a0b6b4980e3e11d772502aae6
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34681
dc.identifier.volume21
dc.pagecount9
dc.publisherREF Pressen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofHybrid Gold Open Access
dc.sourceScopus
dc.sourcetitleReview of Economics and Finance
dc.subjectAdoption Process
dc.subjectDiffusion of Innovation
dc.subjectOrganisational
dc.subjectRegulator
dc.subjectXBRL
dc.titleExamining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidenceen_US
dc.typeArticleen_US
dspace.entity.typePublication
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