Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting…

An extensive literature has emerged in the past decade that examined financial reporting in a digital environment. This study extends this literature by examining the factors that may influence the preference of a digital presentation format. Using questionnaire design, this study examines whether public accounting practitioners' work experience…