Institutionalising XBRL for financial reporting: resorting to regulation
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DOI: 10.1080/00014788.2014.980772
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Cited by:
- Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
- Gostimir Dejan, 2015. "XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives," Business Systems Research, Sciendo, vol. 6(2), pages 31-40, September.
- van de Kaa, Geerten & Janssen, Marijn & Rezaei, Jafar, 2018. "Standards battles for business-to-government data exchange: Identifying success factors for standard dominance using the Best Worst Method," Technological Forecasting and Social Change, Elsevier, vol. 137(C), pages 182-189.
- Schiavi, Giovana Sordi & Behr, Ariel & Marcolin, Carla Bonato, 2024. "Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
- Valentinetti, Diego & Flores Muñoz, Francisco, 2021. "Internet of things: Emerging impacts on digital reporting," Journal of Business Research, Elsevier, vol. 131(C), pages 549-562.
- Atanasov, Atanas, 2022. "Digitalization Of The Corporate Reporting In Europe - Evidence From Bulgarian Wood Based Industry," MPRA Paper 114372, University Library of Munich, Germany.
- Alkhatib, Esra'a & Ojala, Hannu & Collis, Jill, 2019. "Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
- Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
- Rowbottom, N. & Locke, J. & Troshani, I., 2021. "When the tail wags the dog? Digitalisation and corporate reporting," Accounting, Organizations and Society, Elsevier, vol. 92(C).
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