Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence

This study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase. This study utilises the Diffusion of Innovation theory and the qualitative approach on four...

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Bibliographic Details
Main Authors: Ilias A., Ghani E.K., Azhar Z.
Other Authors: 30967552600
Format: Article
Published: REF Press 2024
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