IDEAS home Printed from https://ideas.repec.org/a/ids/ijcist/v20y2024i6p557-578.html
   My bibliography  Save this article

The adoption of extensible business reporting language: an empirical investigation of the perceptions of accounting professionals

Author

Listed:
  • Zakeya Sanad
  • Abdalmuttaleb M.A. Musleh Al-Sartawi

Abstract

The current study aims to gain a better understanding of XBRL adoption awareness, benefits, drawbacks and suggests XBRL adoption strategies that could be implemented in the Kingdom of Bahrain. Additionally, the study also investigated the relationship between the perception of issues regarding XBRL adoption and demographic characteristics such as gender, age, and professional experience. A survey research instrument was developed and distributed to accountants and auditors working in listed companies in Bahrain Stock Exchange. The results revealed that, XBRL adoption could help in decreasing information asymmetry, while the lack of XBRL training is one of the biggest concerns. It further appears that the most suitable strategy to disseminate XBRL according to the respondents is a voluntary approach rather than a mandated policy. The empirical analysis conducted in this study shows that age, nationality, experience in XBRL and training, impact the perceptions of accountants. The findings also have various practical and policy implications indicating that regulators, policy makers and firms should work together to sustain and improve the awareness, adoption, and reliability of XBRL.

Suggested Citation

  • Zakeya Sanad & Abdalmuttaleb M.A. Musleh Al-Sartawi, 2024. "The adoption of extensible business reporting language: an empirical investigation of the perceptions of accounting professionals," International Journal of Critical Infrastructures, Inderscience Enterprises Ltd, vol. 20(6), pages 557-578.
    • Handle: RePEc:ids:ijcist:v:20:y:2024:i:6:p:557-578
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=142455
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijcist:v:20:y:2024:i:6:p:557-578. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=58 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.