Mahasin SFD, Setiyawan A, Nathanael R, Nafis MH, Smith H. XBRL as an Accounting Information System Innovation: A Study of Application to Australian Financial Reporting . IJoSPaT [Internet]. 2026May23 [cited 2026May25];4(1):48-4. Available from: https://dhsjournal.id/index.php/ijospat/article/view/442