Publication:
Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence

Simple item page
dc.citedby2
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.accessioned2023-05-29T07:28:23Z
dc.date.available2023-05-29T07:28:23Z
dc.date.issued2019
dc.description.abstractExtensible Business Reporting Language (XBRL) has evolved over more than a decade and affects the financial reporting landscape worldwide. However, since its evolvement, XBRL has yet to be fully adopted around the world, particularly in Malaysia. This study aims at providing a better understanding on XBRL adoption by identifying the current state of XBRL adoption process and the type of adopters among the regulators in Malaysia. This study develops a framework by utilising the research framework developed by Rogers's (1983) adoption process. A case study approach consisting of interview with the regulators and thematic analysis were used. Based on the response of four regulators and documents analyses, this study found that the regulators are moving towards full XBRL adoption although slowly. Out of the four regulators, two regulators are considered early adopters whilst the remaining two regulators are an early majority. The findings of this study serve as a guideline for regulators and government agencies as well as contribute to the corpus of existing academic knowledge and literature. � 2019, Primrose Hall Publishing Group.en_US
dc.description.natureFinalen_US
dc.identifier.epage163
dc.identifier.issue9
dc.identifier.scopus2-s2.0-85077456739
dc.identifier.spage144
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85077456739&partnerID=40&md5=c98187a95a9bcce24d028098810fa30a
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/24891
dc.identifier.volume7
dc.publisherPrimrose Hall Publishing Groupen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Innovation, Creativity and Change
dc.titleUnderstanding XBRL adoption process and adoption type among regulators: A Malaysian evidenceen_US
dc.typeArticleen_US
dspace.entity.typePublication
Files
Collections
SCOPUS