Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Understanding inhibitors to XBRL adoption: an empirical investigation Subject The topic of the resource Accounting information system; Adoption; Corporate reporting; Diffusion; XBRL Description An account of the resource Purpose: This study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the inhibitors of XBRL adoption, namely, environmental, organizational and innovation factors developed by Troshani and Rao (2007) from Rogers innovation diffusion theory. In addition, the analysis also investigated the relationship between the perception of issues regarding XBRL adoption and individual characteristics (training, age, gender and professional experience). Design/methodology/approach: A Web-based questionnaire was circulated through e-mail to chartered accountants registered with the Institute of Chartered Accountants India (ICAI) and 233 chartered accountants responded to the questionnaire. The data was analyzed using reliability statistics and multivariate regression analyses. Findings: The results indicate that accountants perceived that environmental, organizational and innovational factors were challenging in adopting XBRL. Interestingly, training and experience were significant factors in explaining respondents perceptions. Practical implications: From a practical panorama, the significance of issues implies that associations such as XBRL International, XBRL India, ICAI and the Ministry of Corporate Affairs should collectively take the appropriate steps to sustain and ameliorate the reliability and adoption of XBRL. Social implications: The results can motivate ICAI/Institute of Company Secretaries of India (ICSI) courses to teach academic content about XBRL. Originality/value: The present study differs from previous research because it examines the inhibitors in adopting XBRL, namely, environmental, organizational and innovation factors, in an empirical setting. Moreover, to the best of the authors knowledge, this is the first study to analyze the influence of individual factors on accountants perceptions about inhibitors of XBRL adoption. 2021, Emerald Publishing Limited. Creator An entity primarily responsible for making the resource Singh H.; Singh A. Source A related resource from which the described resource is derived Accounting Research Journal, Vol-35, No. 5, pp. 598-615. Publisher An entity responsible for making the resource available Emerald Group Holdings Ltd. Date A point or period of time associated with an event in the lifecycle of the resource 2022-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1108/ARJ-05-2021-0144" target="_blank" rel="noreferrer noopener">https://doi.org/10.1108/ARJ-05-2021-0144</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121378684&amp;doi=10.1108%2FARJ-05-2021-0144&amp;partnerID=40&amp;md5=a956fc1a721799345234bb5d480137db" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121378684&amp;doi=10.1108%2fARJ-05-2021-0144&amp;partnerID=40&amp;md5=a956fc1a721799345234bb5d480137db</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 10309616 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Singh H., School of Commerce, Finance and Accountancy, Christ (Deemed to be University), Bangalore, India; Singh A., Department of Commerce and Business Management, Guru Nanak Dev University, Rc, Gurdaspur, India