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The purpose of this study was to examine whether remote work moderates the mediated relationship between leadership behavior (transformational leadership and leader incivility), followers' self-control, and work-life balance.

The authors conducted a three-wave, time lagged study of 338 followers. Drawing on social information processing theory, a moderated mediation model was proposed: it was hypothesized that remote work strengthens the relationship between leadership behavior (transformational leadership and leader incivility), follower self-control, and subsequent work-life balance (moderated mediation). The theoretical model was tested using OLS regression in SPSS.

The results show that working remotely strengthens the mediated relationships between leadership behavior, self-control, and work-life balance.

Organizations need to consider the interaction between remote work and leadership. Leader behaviors have a stronger relationship with follower self-control and work-life balance when the frequency of remote work is higher, so it is important to increase transformational leadership and reduce leader incivility in remote contexts. Leadership training programs and respectful workplace initiatives should be considered.

This study demonstrates the importance of leader behaviors for followers' self-control and work-life balance in relation to remote work. This study is the first to examine the boundary condition of remote work in relation to leadership behavior, follower self-control, and work-life balance.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.