Purpose: The study improves current understanding concerning the implications of digital corporate reporting technology on the informativeness of accounting information. Design/methodology/approach: It looks at how XBRL, an exemplar digital corporate financial reporting technology, affects...

Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating in an emerging economy. Whilst IFRS constitute high-quality...