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 …

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

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

Taxation serves as a crucial revenue stream for numerous nations, facilitating the financing
of public expenditures. The imperative for digital transformation is underscored in enhancing …

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 …

With the recent rapid advancement in digital financial repotting, not only changed the type of
disclosure of financial statements but also changed the tools of disclosure previously were …

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 …

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

XBRL has been established as a financial reporting standard in the last 15 years. Many
countries already adopting XBRL-based reporting system. In some countries it mandated by …