Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes. Design/methodology/approach This study used a quantitative method with panel data regression models using a sample of listed firms on the...

Information technology plays a significant role enabling organisations to achieve their objectives. Accordingly, the governance mechanisms over the organisation’s IT resources must be in place and operating effectively if the organization is to achieve its objectives. The concern with IT...