The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible business reporting language ((XBRL)) is one of the web-based tools which recently are considered. Although, this technology have several benefits for corporations but needs some requirements and enablers that must be considered before embarking project implementation for achieving promised goals. In this paper, we provide a comprehensive model to assess readiness of organizations for (XBRL) implementation. For this goal, first we recognized critical success factors of (XBRL) implementation by reviewing the literature. We developed a questionnaire which was based on the extracted factors, and finally the questionnaire data analyzed using structural equation model (SEM) to test the proposed causal model.

Due to the unique features of the Extensible business reporting language ((XBRL)), its application to organizations has many benefits. Therefore, the present study tries to identify the appropriate acceptance model of Extensible business reporting language ((XBRL)) by employees of Iranian National Tax Administration as a prerequisite for its use and application in the organization, by examining the basic acceptance models of new technologies. The tax affairs organization of the country as an executive body of the tax system plays an important role in achieving tax revenues and undoubtedly the adoption and application of advanced technologies, including the Extensible business reporting language ((XBRL)), improves the performance of its employees and consequently increases revenues Government tax and, consequently, realization of macroeconomic goals. Therefore, it is expected that the staff of Iranian National Tax Administration adopt the Extensible business reporting language ((XBRL)) and according to the Technology Acceptance Model (TAM), the main factor in accepting this new technology by employees of Iranian National Tax Administration is perceived usefulness as a result of its positive impact on the qualitative information characteristics.

According to the capabilities of the Extensible business reporting language ((XBRL)), this paper addresses the issue of adopting this new reporting language by employees of Iranian National Tax Administration, as precondition of using it in the organization. This research, at first, examines theoretical and empirical literature and then, based on TAM technology mode, presents a theoretical model and identifies the factors influencing the adoption of this language in reporting. Then, by adopting a qualitative method and analyzing the content of 21 semi-structured interviews, the original theoretical model is amended and the factors influencing the adoption of this language in tax reporting are identified. Ultimately, by gathering and analyzing 70 Fuzzy Delphi questionnaires, this study presents the final conceptual model and evaluates the attitude of the employees of Iranian National Tax Administration around (XBRL). The results of this study indicate that Iranian National Tax Administration employees embrace the Extensible business reporting language ((XBRL)) and, according to them, the main reason of accepting this new technology is its usefulness as a result of its positive impact on the qualitative information characteristics.

According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the Extensible business reporting language ((XBRL)) on the other hand, this paper addresses the issue of feasibility of using Extensible business reporting language ((XBRL)) in Iranian National Tax Admission Organization to improve tax reporting in Iran. This research, in the first step, examines theoretical and empirical literature, presents a theoretical model and identifies the factors influencing the feasibility of using this language in organizations using the three-part technology, organizational and environmental (TOE) model. In the second step, by adopting a qualitative method and performing 21 semi-structured interviews, the original theoretical model was amended and the factors influencing the feasibility of using this language in National Tax Admission Organization have been identified. In the third step, by analyzing 70 Fuzzy Delphi questionnaires, we present the final conceptual model and evaluates the feasibility of using Extensible business reporting language ((XBRL)) in Iranian National Tax Admission Organization. The results of this study show that, although from the perspective of technology, the use of Extensible business reporting language ((XBRL)) in the tax affairs organization is feasible, but from organizational and environmental perspective, it is not possible to use in Iranian National Tax Admission Organization and face with organizational and environmental challenges.

Background: Today, The Extensible business reporting language ((XBRL)) is used as an effective tool for the preparation and presentation of financial statements. The present study examines the role of adopting the Extensible business reporting language ((XBRL)) by listed companies in Tehran Stock Exchange in observing professional ethics. Method: the method of the research is descriptive – correlation. The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 140 participants were selected by simple random sampling. The data gathering tool was a questionnaire. In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used. Results: The findings of the research showed that the use of the Extensible business reporting language ((XBRL)) by listed companies’ admitted to the Tehran Stock Exchange is effective in regarding professional ethics. Conclusion: Since the implementation of the Extensible business reporting language ((XBRL)) of the listed companies in the Tehran Stock Exchange has not yet been implemented, therefore, the use of this language of financial reporting by companies admitted to the Tehran Stock Exchange can be useful and effective in respecting ethics and ethics in order to clarify and provide accurate and fair information on financial statements.

The new language of financial reporting in the new age is Extensible business reporting language ((XBRL)). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The present study examines the role of ethics in implementing the Extensible business reporting language ((XBRL)) by listed companies in Tehran Stock Exchange. The method of the research is descriptive – correlation. The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 120 participants were selected by simple random sampling. The data gathering tool was a questionnaire. In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used. The findings of the research show that ethics is effective in accelerating the implementation of the Extensible business reporting language ((XBRL)) by listed companies in the Tehran Stock Exchange. The factors: environmental, organizational, corporate governance, and Technology are Influencing Financial reporting in Implementing This language. Since there is no legal requirement for implementation of the Extensible business reporting language ((XBRL)) for listed companies in the Tehran Stock Exchange, ethics as the main factor can be effective in implementing this financial reporting language in order to clarify the information.

Purpose: The aim of this study is to conduct a review of (XBRL) research and to identify (XBRL)’s thematic domains. Method: In order to achieve the research objectives, the present study focuses on (XBRL) articles published in the Web of Science database (for foreign articles) and the Noormags database (for domestic articles). In addition, co-word analysis and social network analysis have been used to topic modeling these studies and identify research gaps. Results: The findings show that (XBRL) research falls into three thematic domains. These domains of research include: "research on the benefits of implementing (XBRL)", "research on the challenges of implementing (XBRL)", and "implementing (XBRL) in developing countries". Conclusion: Findings indicate that various topics such as "information", "disclosure", "assurance", "earnings", "performance", "efficiency", "technology", "costs", "standardization", "ownership", "corporate governance", "quality", "behavior", "consequence", "transparency", "earnings management", "market", etc. have been considered by foreign researchers, but domestic researchers have not addressed these topics. Contribution: With respect to the wide range variety of (XBRL) domains, to date no research (either foreign or domestic) has categorized these thematic domains, and in this respect the present study is able to reveal evidence that has previously been hidden and provide additional knowledge for regulators, standard setters, accounting academics, and professional accountants. In addition, the present study, through an in-depth review of the (XBRL) foreign and domestic literature, reveals research gaps in (XBRL) domestic studies compared to foreign studies and provides effective recommendations for future research. As a result, the present study is able to provide a broad perspective for regulators, standard setters, accounting academics, and professional accountants.

The aim of this study is to investigate the effect of the use of Extensible business reporting language. the present study seeks to answer whether the use of Extensible business reporting language leads to a reduction in information asymmetry? . in this regard, Extensible business reporting language as a new information technology can improve the process of education and transparency of financial information. the main aim of this research is to study the research that has been conducted so far in iran that qualitative research is conducted and quantitative research is conducted. the results of the study are expected to contribute to understanding the moderating factors of information asymmetry. on this basis, a sample of 158 companies were selected and tested for an eight-year period (2009-2016). the research method is applied in terms of objective purpose and in terms of investigating the variables of variables, and in order to analyze the data from multiple regression based on panel data. the results show that there is a significant negative relationship between the use of Extensible business reporting language and information asymmetry. therefore, it can be claimed that the use of Extensible business reporting language leads to a reduction in information asymmetry.

The Extensible business reporting language ((XBRL)) functions as an independent, open platform that facilitates efficient information transmission over the Internet, improving business information utilization. Despite its widespread adoption and numerous benefits, unresolved assurance issues undermine its effectiveness, revealing a significant research gap. This study explores the complex landscape of (XBRL) data assurance challenges within the Malaysian business reporting System (MBRS). Utilizing a qualitative case study methodology, the research highlights key challenges in (XBRL) data assurance and presents strategic, innovative solutions. Through semi-structured interviews and document analysis, insights from diverse stakeholders are captured, revealing the development of artificial intelligence-enhanced audit software aimed at improving the quality of (XBRL) filings in Malaysia. Despite its potential, awareness of this advanced software among preparers remains disappointingly low. This research serves as a valuable resource for practitioners and researchers, offering an in-depth analysis of (XBRL) data assurance challenges and pioneering solutions, thereby making a significant contribution to this critical field.