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Corporate Transparency is becoming more prevalence nowadays, thanks to the advancement of the Internet that provides a platform for fast dissemination of corporate good standing. The corporate good standing is a public domain record that contributes to business decision making as well as input for national economic narration. However, as the data is freely distributed online, it is prone to unauthorized alteration or illegitimate manipulation. With recent innovation of Extensible Business Reporting Language (XBRL) and Blockchain technology, public domain information such as corporate standing can now be protected from illegal changes, maintaining the integrity and availability of such information online. The challenge is how to ensure the distribution of XBRL content to a decentralized peer-to-peer network while maintaining the authority of the government towards the whole data. This paper aims to explore the suitability of integrating XBRL and blockchain technology within the Malaysian context.

Integrating XBRL and Block Chain to Improve Corporate Transparency Integrity and Availability in Malaysia