“…Therefore, there is no evidence to support H2 that the compatibility of the company's accounting system with the filing software positively influences the voluntary adoption of digital reporting by small private companies. This result is contrary to previous studies undertaken in New Zealand (Cordery et al, 2011), Australia (Azam andTaylor, 2013;Lim and Perrin, 2014) and the USA (Henderson et al, 2012). The most likely explanation for this is that these prior studies were conducted before using XBRL was so widespread and, today, the reason is that the Internet makes data exchange between XBRL technology and other information systems easier.…”