The study proposes a due diligence process for future studies aiming to investigate the duration of competitive advantage due to emerging technology adoption. The proposed process is based on the premise that predictions related to the rate of adoption of technologies and the time it would take...

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...