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At a 95% level of confidence and 53 degrees of freedom, The test statistic results in Table 1 above apparently indicated that there were significant differences in the respondents’ perception on the assertions that XBRL , if implemented in Nigeria , would enhance cross-firm comparability (t = 20.741, p = .000); improve understandability of financial reports (t = 15.778, p = .000); enhanced relevance of financial reports (t = 11.334, p = .000); increased reliability of financial information (t = 6.417, p = .000) reduce the cost of generating financial reports (t = 4.777, p = . .000); time savings in information generation (t = 8.512, p = .000); improved efficiency of financial reporting process (t = 11.800, p = .000); continuous reporting (t = -1.728, p = .000); facilitate continuous auditing (t = 4.148, p = .000); decrease data redundancy (t = 4.585, p = .000); and ease of

Table 1 At a 95% level of confidence and 53 degrees of freedom, The test statistic results in Table 1 above apparently indicated that there were significant differences in the respondents’ perception on the assertions that XBRL , if implemented in Nigeria , would enhance cross-firm comparability (t = 20.741, p = .000); improve understandability of financial reports (t = 15.778, p = .000); enhanced relevance of financial reports (t = 11.334, p = .000); increased reliability of financial information (t = 6.417, p = .000) reduce the cost of generating financial reports (t = 4.777, p = . .000); time savings in information generation (t = 8.512, p = .000); improved efficiency of financial reporting process (t = 11.800, p = .000); continuous reporting (t = -1.728, p = .000); facilitate continuous auditing (t = 4.148, p = .000); decrease data redundancy (t = 4.585, p = .000); and ease of

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Table 1: The distribution of respondents’ perception on benefits of XBRL adoption Table 2: The distribution of respondents’ perception on challenges of XBRL adoption In line with the study objective, the two null hypotheses were stated thus: Ho: There is no statistically significant difference in the perception of Nigerian professional accountants on the benefits of XBRL adoption in Nigeria. Ho: There is no statistically significant difference in the perception of Nigerian professional accountants on the challenges of XBRL adoption in Nigeria. Tables 1 and 2 present the mean scores, t-test statistic for the respondents’ perception on the benefits, and the challenges of implementing XBRL, respectively Tahla 1- ‘The dictrihntian anf reaenandeante? nareantinn an hanefite af YRRT adantinn
Table 1: The distribution of respondents’ perception on benefits of XBRL adoption Table 2: The distribution of respondents’ perception on challenges of XBRL adoption In line with the study objective, the two null hypotheses were stated thus: Ho: There is no statistically significant difference in the perception of Nigerian professional accountants on the benefits of XBRL adoption in Nigeria. Ho: There is no statistically significant difference in the perception of Nigerian professional accountants on the challenges of XBRL adoption in Nigeria. Tables 1 and 2 present the mean scores, t-test statistic for the respondents’ perception on the benefits, and the challenges of implementing XBRL, respectively Tahla 1- ‘The dictrihntian anf reaenandeante? nareantinn an hanefite af YRRT adantinn
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