Staff View: Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective

Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective

This study examined the factors influencing XBRL adoption process among the Malaysian regulators in the financial reporting environment. Specifically, this study aims to examine the drivers and challenges in the knowledge and persuasion phase faced by the Malasyain regulators in their adoption proce...

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Main Authors:	Ilias A., Ghani E.K., Azhar Z.
Other Authors:	30967552600
Format:	Article
Published:	Sciedu Press 2023
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id	my.uniten.dspace-24683
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spelling	my.uniten.dspace-246832023-05-29T15:25:49Z Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective Ilias A. Ghani E.K. Azhar Z. 30967552600 35098434100 36871686600 This study examined the factors influencing XBRL adoption process among the Malaysian regulators in the financial reporting environment. Specifically, this study aims to examine the drivers and challenges in the knowledge and persuasion phase faced by the Malasyain regulators in their adoption process of XBRL. This study relied on two frameworks namely, the adoption process framework with specific focus on knowledge and persuasion, and the TOE framework focusing on technological context. Using a qualitative approach, this study found that within the technological context, relative advantage and trialability were the drivers in the knowledge and persuasion phase. This study also found that the regulators were aware of XBRL and had made efforts to understand the XBRL taxonomy. However, the regulators were needed to develop the internal capability of their organisations since different regulators have shown different factors during the knowledge and acquisition phase that is necessary for XBRL adoption. The findings in this study serve as guidelines to other regulators in Malaysia and other countries that have plans to adopt XBRL. � Sciedu Press. Final 2023-05-29T07:25:49Z 2023-05-29T07:25:49Z 2019 Article 10.5430/ijfr.v10n3p170 2-s2.0-85065960351 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065960351&doi=10.5430%2fijfr.v10n3p170&partnerID=40&md5=f3cc84ec1c9b64e2bc48122a90f7a20f https://irepository.uniten.edu.my/handle/123456789/24683 10 3 170 180 All Open Access, Gold, Green Sciedu Press Scopus
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/
description	This study examined the factors influencing XBRL adoption process among the Malaysian regulators in the financial reporting environment. Specifically, this study aims to examine the drivers and challenges in the knowledge and persuasion phase faced by the Malasyain regulators in their adoption process of XBRL. This study relied on two frameworks namely, the adoption process framework with specific focus on knowledge and persuasion, and the TOE framework focusing on technological context. Using a qualitative approach, this study found that within the technological context, relative advantage and trialability were the drivers in the knowledge and persuasion phase. This study also found that the regulators were aware of XBRL and had made efforts to understand the XBRL taxonomy. However, the regulators were needed to develop the internal capability of their organisations since different regulators have shown different factors during the knowledge and acquisition phase that is necessary for XBRL adoption. The findings in this study serve as guidelines to other regulators in Malaysia and other countries that have plans to adopt XBRL. � Sciedu Press.
author2	30967552600
author_facet	30967552600 Ilias A. Ghani E.K. Azhar Z.
format	Article
author	Ilias A. Ghani E.K. Azhar Z.
spellingShingle	Ilias A. Ghani E.K. Azhar Z. Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective
author_sort	Ilias A.
title	Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective
title_short	Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective
title_full	Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective
title_fullStr	Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective
title_full_unstemmed	Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective
title_sort	factors influencing knowledge and persuasion of financial regulators in the xbrl adoption process: the technological perspective
publisher	Sciedu Press
publishDate	2023
_version_	1806426074325712896
score	13.223943

Factors influencing knowledge and persuasion of financial regulators in the XBRL adoption process: The technological perspective

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