[HTML][HTML] Integrating Blockchain, IoT, and XBRL in accounting information systems: A systematic literature review

M Nofel, M Marzouk, H Elbardan, R Saleh… - Journal of Risk and …, 2024 - mdpi.com
Over the last few decades, remarkable technical advancements, including artificial
intelligence, machine learning, big data, blockchain, cloud computing, and the Internet of …

The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality

M Al-Okaily - Information Discovery and Delivery, 2024 - emerald.com
Purpose The main purpose of this study is to determine the antecedent factors of digital
financial disclosure language adoption and its impact on decreasing financial information …

Artificial intelligence and its applications in the context of accounting and disclosure

M Al-Okaily - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose The purpose of this paper is to examine whether artificial intelligence (AI) increases
data and information quality in the accounting and disclosure context. Design/methodology …

[HTML][HTML] Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets

M Al-Okaily, H Alkayed, A Al-Okaily - International Journal of Information …, 2024 - Elsevier
Abstract The eXtensible Business Reporting Language (XBRL) is one of the global-level
business reporting standards that accommodates all firms to report financial affairs in a …

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business …

R Uyob, KM Ku Bahador, RAJ Saad - Accounting Research Journal, 2023 - emerald.com
Purpose This study aims to investigate the usage behaviour associated with adopting the
extensible business reporting language-based Malaysia business reporting system (MBRS) …

The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies

H Alkayed, S Zighan, M Qabajeh… - Cogent Business & …, 2023 - Taylor & Francis
The current study investigates the role of eXtensible Business Reporting Language (XBRL)
on the transparency and efficiency of information disclosure in Jordanian financial …

From traditional to digital: the role of XBRL adoption in improving financial statements transparency

M Al-Okaily, H Boshnak, H Alkayed… - Global Knowledge …, 2024 - emerald.com
Purpose This study aims to explore the role of eXtensible Business Reporting Language
(XBRL) adoption in improving financial statements transparency in the Jordanian context …

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

N Abhishek, N Suraj, HU Rahiman, N Nawaz… - Journal of Accounting …, 2024 - emerald.com
Purpose The study aims to analyse the role of digitisation in accounting in enhancing the
overall effectiveness of accounting functions. To achieve this, the study provides empirical …

Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia's National Defense Values

GS Budiwitjaksono, M Munari… - JASF: Journal of …, 2024 - jasf.upnjatim.ac.id
Abstract Implementing XBRL (eXtensible Business Reporting Language) reporting, which
has been mandatory since 2015, has been a significant development in Indonesia …

The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context

N Abhishek, MS Divyashree, HU Rahiman, A Kulal… - The Bottom …, 2024 - emerald.com
Purpose This study aims to examine the impact of extensible business reporting language
(XBRL) technology and its functionality on various aspects of financial reporting and its …