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Azleen Ilias

Publication by same author

Abstract: The aim of this study is to investigate the perception on relative advantage accrued from using eXtensible Business Reporting Language (XBRL) among various job descriptions and type of organizations from a Malaysian perspective. This study also intended to show the association between perceived rela...
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Abstract: This study investigates the perception of accountants and auditors on the impact of XBRL adoption in Malaysia. This study also examines the possible challenges and strategies for XBRL adoption success. Using questionnaire survey, this study show that the accountants and auditors perceived the impact...
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Abstract: Internet Business Reporting (IBR) is widely used as an intermediary tool to communicate useful and reliable information to financial reporting users such as auditors, accountants and other users. This study aims to examine the determinants of users’ intention to re-use IBR. Usable data was rec...
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