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Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective

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dc.citedby3
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.accessioned2023-05-29T07:25:49Z
dc.date.available2023-05-29T07:25:49Z
dc.date.issued2019
dc.description.abstractThis study examined the factors influencing XBRL adoption process among the Malaysian regulators in the financial reporting environment. Specifically, this study aims to examine the drivers and challenges in the knowledge and persuasion phase faced by the Malasyain regulators in their adoption process of XBRL. This study relied on two frameworks namely, the adoption process framework with specific focus on knowledge and persuasion, and the TOE framework focusing on technological context. Using a qualitative approach, this study found that within the technological context, relative advantage and trialability were the drivers in the knowledge and persuasion phase. This study also found that the regulators were aware of XBRL and had made efforts to understand the XBRL taxonomy. However, the regulators were needed to develop the internal capability of their organisations since different regulators have shown different factors during the knowledge and acquisition phase that is necessary for XBRL adoption. The findings in this study serve as guidelines to other regulators in Malaysia and other countries that have plans to adopt XBRL. � Sciedu Press.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.5430/ijfr.v10n3p170
dc.identifier.epage180
dc.identifier.issue3
dc.identifier.scopus2-s2.0-85065960351
dc.identifier.spage170
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85065960351&doi=10.5430%2fijfr.v10n3p170&partnerID=40&md5=f3cc84ec1c9b64e2bc48122a90f7a20f
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/24683
dc.identifier.volume10
dc.publisherSciedu Pressen_US
dc.relation.ispartofAll Open Access, Gold, Green
dc.sourceScopus
dc.sourcetitleInternational Journal of Financial Research
dc.titleFactors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspectiveen_US
dc.typeArticleen_US
dspace.entity.typePublication
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