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...

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...