Abstract:This 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… Show more
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