Extensible business reporting language, as a powerful tool, facilitates the efficiency and effectiveness of the financial reporting process, and improves the process of information education and transparency in disclosure. Therefore, the present study examines the role of implementing the Extensible Business Reporting Language (XBRL) on improving the quality of financial reporting and increasing the transparency of financial information. The research is applied, analytical-survey method and statistical society, the auditors are independent and are members of the Iranian Association of Official Accountants in order to obtain their views, a questionnaire was designed for three hypotheses, and 20 questions were designed and randomly among 160 members of the community, in the year 2017, 150 questionnaires were completed and collected by the members and analyzed by statistical methods (binomial test and t test). The results of the research confirmed the research hypotheses and showed that the implementation of the Extensible Business Reporting Language (XBRL) improved the quality of business reporting, improving the transparency of financial information.
