Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper...