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

Extensible 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 o...

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Main Authors: Ilias, A., Ghani, E.K., Azhar, Z.
Format: Article
Language:English
Published: 2020
Online Access:http://dspace.uniten.edu.my/jspui/handle/123456789/13258
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spelling my.uniten.dspace-132582020-09-21T06:55:05Z Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence Ilias, A. Ghani, E.K. Azhar, Z. Extensible 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. 2020-02-03T03:31:24Z 2020-02-03T03:31:24Z 2019 Article http://dspace.uniten.edu.my/jspui/handle/123456789/13258 en
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
language English
description Extensible 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.
format Article
author Ilias, A.
Ghani, E.K.
Azhar, Z.
spellingShingle Ilias, A.
Ghani, E.K.
Azhar, Z.
Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
author_facet Ilias, A.
Ghani, E.K.
Azhar, Z.
author_sort Ilias, A.
title Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
title_short Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
title_full Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
title_fullStr Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
title_full_unstemmed Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
title_sort understanding xbrl adoption process and adoption type among regulators: a malaysian evidence
publishDate 2020
url http://dspace.uniten.edu.my/jspui/handle/123456789/13258
_version_ 1678595897046335488
score 13.222552

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