A Framework for Forecasting Preparers' Intentions to Use Xbrl Reporting Via the Malaysian Business Reporting System

Abstract

Abstract. This study aims to develop a conceptual framework for forecasting the behavioural intentions of Malaysian financial reporting preparers to utilize XBRL reporting within the Malaysian Business Reporting System (MBRS), addressing the system's low popularity among those directly involved in the filing process. The research employed a methodology involving the examination of challenges in XBRL and MBRS implementation and a comprehensive review of relevant literature from scholarly publications. The findings present a newly established conceptual framework, anticipated to serve as a valid and reliable instrument for forecasting the behavioural intentions of Malaysian preparers regarding the use of XBRL reporting through MBRS. Notably, this study contributes to the early exploration of preparers' behavioural intentions post-implementation, filling a gap in the existing literature. 

Keywords: MBRS, XBRL, preparers, intention, satisfaction, digital reporting, filing submission