The issue of determinants of voluntary XBRL adoption has drawn considerable attention from the academic community around the world. In the U.S., the voluntary XBRL adoption process evolved under the SEC-administered XBRL Voluntary Filing Program (VFP). A number of papers have attempted to study...

By analysing auditors' SOX 404 reports from 2004 to 2011 we find that after 2006 Big 4 reporting of both information technology control weaknesses (ITWs) and non-ITWs in reports with ITWs decreased significantly. This change appears to reflect Big 4 reporting practices in response to a change in...

The adoption of innovative technologies holds both promise and risk. We focus on the voluntary adoption of innovative financial reporting and disclosure technologies (IFRDTs) using the voluntary adoption of XBRL as an exemplar for our study. In particular, since IFRDTs have both financial...