Enhancing Corporate Governance via XBRL: Preparers’ Perception on Compatibility Expectation | Zendy

Erlane K Ghani | Zendy; Jamaliah Said | Zendy; Kamaruzzaman Muhammad | Zendy

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Enhancing Corporate Governance via XBRL: Preparers’ Perception on Compatibility Expectation

Author(s) -

Erlane K Ghani,

Jamaliah Said,

Kamaruzzaman Muhammad

Publication year - 2014

Publication title -

procedia - social and behavioral sciences

Language(s) - English

Resource type - Journals

ISSN - 1877-0428

DOI - 10.1016/j.sbspro.2014.06.039

Subject(s) - xbrl , business reporting , business , accounting , corporate governance , perception , finance , psychology , neuroscience

This study examines the perception of financial reporting preparers on a financial reporting mechanism via digital known as Extensible Business Reporting Language (XBRL) in Malaysia. Using questionnaire survey on 150 Malaysian accountants as representative of financial reporting preparers of various organisations in Malaysia, this study found that most preparers perceived that XBRL is compatible and subsequently benefits the organisations for decision-making purpose. The findings in this study shed lights to regulators on the need to provide more awareness and knowledge to preparers before XBRL could come into full adoption

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