[HTML][HTML] Integrating Blockchain, IoT, and XBRL in accounting information systems: A systematic literature review
Over the last few decades, remarkable technical advancements, including artificial
intelligence, machine learning, big data, blockchain, cloud computing, and the Internet of …
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 …
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 …
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
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 …
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 …
Purpose This study aims to investigate the usage behaviour associated with adopting the
extensible business reporting language-based Malaysia business reporting system (MBRS) …
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
The current study investigates the role of eXtensible Business Reporting Language (XBRL)
on the transparency and efficiency of information disclosure in Jordanian financial …
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
Purpose This study aims to explore the role of eXtensible Business Reporting Language
(XBRL) adoption in improving financial statements transparency in the Jordanian context …
(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 …
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 …
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 …
(XBRL) technology and its functionality on various aspects of financial reporting and its …