Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis

S Pizzi, A Venturelli, M Variale, GP Macario - Technology in Society, 2021 - Elsevier
During the last years, the impacts caused by digital transformation on companies have been
disruptive. Contrarily to prior technological revolutions, the current scenario is characterized …

An integrative review and synthesis of XBRL research in academic journals

A Perdana, A Robb, F Rohde - Journal of Information …, 2015 - publications.aaahq.org
Extensible business reporting language (XBRL) was developed from an established markup
computer language (eXtensible Markup Language, XML). XBRL facilitates data and …

[HTML][HTML] The collaborative realization of public values and business goals: Governance and infrastructure of public–private information platforms

B Klievink, N Bharosa, YH Tan - Government information quarterly, 2016 - Elsevier
The scale of society's evolving challenges gradually surpasses the capacity of the public
sector to address them. Coping with these challenges requires budget-short governments to …

The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model

D Henderson, SD Sheetz, BS Trinkle - International journal of accounting …, 2012 - Elsevier
Prior research has investigated organizational adoption of inter-organizational Information
Technology (IT) using the Technological–Organizational–Environmental (TOE) framework …

The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

W Sassi, H Ben Othman, K Hussainey - International Journal of Disclosure …, 2024 - Springer
This paper investigates the determinants of eXtensible Business Reporting Language
(XBRL) adoption using the Technology-Organizational-Environment framework. This …

Institutionalisation of XBRL in the USA and UK

A Abdullah, I Khadaroo… - International Journal of …, 2009 - inderscienceonline.com
This paper examines the institutionalisation of extensible business reporting language
(XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL …

[PDF][PDF] The impact of XBRL: A Delphi investigation

AA Baldwin, BS Trinkle - The International Journal of Digital …, 2011 - core.ac.uk
This project attempts to add to the extant research by presenting the results of a future
forecasting Delphi study that addresses the impacts of XBRL in the second decade of the …

A'macro'analysis of the use of XBRL

A Abdullah, I Khadaroo… - International Journal of …, 2008 - inderscienceonline.com
eXtensible business reporting language (XBRL) is increasingly used for reporting to
shareholders, filing with stock exchange regulators and for decision making and taxation …

Organizational adoption of XBRL

B Doolin, I Troshani - Electronic Markets, 2007 - Taylor & Francis
XBRL is an emerging innovation that has the potential to play an important role in the
electronic production and consumption of financial information. Since the organizational …

Innovation diffusion: a stakeholder and social network view

I Troshani, B Doolin - European Journal of Innovation Management, 2007 - emerald.com
Purpose–The adoption of XBRL presents new opportunities for considerably enhancing the
business information supply chain. However, its diffusion has proved to be very challenging …