This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection. A structured questionnaire survey was used as an instrument to collect data for this purpose. A total of 1,015 questionnaires were sent to three categories of respondents whereas 261 valid responses were received with an overall response rate of 26%. The findings of this study revealed a substantial audit expectation gap in Saudi Arabia with regards to auditors’ responsibilities in general and their responsibility for fraud detection in particular. Preparers of financial statements and users as well assume that auditors provide an absolute assurance that audited financial statements are free from material misstatements including fraud. In contrast to auditors’ perception, preparers and users of financial statements believe that auditors should be made liable to audit beneficiaries for losses if failed to disclose potential fraud in the audit report or for any subsequent discovery of misstated audited financial statements. This study contributes to the audit profession in Saudi Arabia by highlighting the presence of a serious expectation gap that may adversely affect the value of audit function and the reputation of auditors in Saudi Arabia. The implications of these findings should motivate professional bodies and other interested parties to cooperate and work closely to reduce the gap and find a convergence between auditors and audit beneficiaries about the role and responsibilities of auditors.