Earticle

초록

영어

The issue of determinants of a search-facilitating technology such as “Extended Business Reporting Language (XBRL)” has drawn considerable attention from the global academic community. This research focuses on executive team characteristics to investigate their association with the voluntary adoption of XBRL technology beyond the effect of firm characteristics. We investigated whether these characteristics (information system- and/or business/financial related- competencies) within the executive team affected the quality of the XBRLtagged filings. Our findings demonstrate higher levels of information systems competencies were positively associated with early adoption of XBRL; whereas, higher levels of other business related-competencies (e.g. financial expertise) were negatively associated with it. Furthermore, IS competency was negatively associated with the technical aspects of XBRL. These results extend the literature on the influence of management on corporate decisions and can be used as a guide for investigating voluntary adoption of other reporting technologies, and further inform regulators and users of XBRL.

목차

Abstract
 1. Introduction
 2. Background and hypothesis development
 3. Method
 4. Results
 5. Conclusions
 REFERENCES
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저자

• J. Efrim Boritz [ School of Accounting and Finance, University of Waterloo, Waterloo, N2L 3G1, Canada ]
• Jap Efendi [ Department of Accounting, University of Texas-Arlington, Arlington, Texas 76019-0468 U.S.A. ]
• Jee-Hae Lim [ School of Accounting and Finance, University of Waterloo, Waterloo, N2L 3G1, Canada ] Corresponding author

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