In this paper, we examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country-level. We use a large sample of 175 developed and developing countries over 14 years, Data is obtained from different sources including, World Development Indicators, the World Bank, ROSC website, IFRS Foundation, IFAC membership profile, and Quality of Government database. Our results highlight the significance of coercive, mimetic, and normative pressures, respectively, in terms of ROSC reports, the extent of accounting globalization, technological access, and education. Further analyses show that the results on coercive are more pronounced in developing countries, while that of normative is stronger in developed countries. However, we find that the mimetic pressure measured by accounting globalization is a significant determinant of XBRL all countries regardless of their status as developed or developing. To the best of our knowledge, we contend that this is the first study to examine the institutional factors influencing the global adoption of accounting technology. By using the institutional theory, we provide a better understanding of the global diffusion of XBRL, which have attracted little attention.