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eXtensible Business Reporting Language Data Assurance Challenges and Strategic Approaches: A Study in the Malaysian Business Reporting System Context | ||
| Journal of Information Technology Management | ||
| دوره 16، شماره 3، 2024، صفحه 173-191 اصل مقاله (1.48 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/jitm.2024.98619 | ||
| نویسندگان | ||
| Nur Jannah Mohaidin* 1؛ Aini Aman2؛ Azleen Ilias3؛ Kamarul Baraini Keliwon4؛ Haslina Hassan5 | ||
| 1Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Malaysia; Department of Accounting, Universiti Kuala Lumpur Business School, Malaysia. | ||
| 2Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Malaysia; Faculty of Business, Sohar University, Oman. | ||
| 3College of Business Administration, Universiti Tenaga Nasional, Malaysia. | ||
| 4Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Malaysia. | ||
| 5Department of Accounting, Universiti Kuala Lumpur Business School, Malaysia. | ||
| چکیده | ||
| The eXtensible Business Reporting Language (XBRL) functions as an independent, open platform that facilitates efficient information transmission over the Internet, improving business information utilization. Despite its widespread adoption and numerous benefits, unresolved assurance issues undermine its effectiveness, revealing a significant research gap. This study explores the complex landscape of XBRL data assurance challenges within the Malaysian Business Reporting System (MBRS). Utilizing a qualitative case study methodology, the research highlights key challenges in XBRL data assurance and presents strategic, innovative solutions. Through semi-structured interviews and document analysis, insights from diverse stakeholders are captured, revealing the development of artificial intelligence-enhanced audit software aimed at improving the quality of XBRL filings in Malaysia. Despite its potential, awareness of this advanced software among preparers remains disappointingly low. This research serves as a valuable resource for practitioners and researchers, offering an in-depth analysis of XBRL data assurance challenges and pioneering solutions, thereby making a significant contribution to this critical field. | ||
| کلیدواژهها | ||
| XBRL؛ Data Assurance Challenges؛ Malaysian Business Reporting System (MBRS)؛ Stakeholder Insights؛ Artificial Intelligence (AI) | ||
| مراجع | ||
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