Investigating the Role of Using Extensible Business Reporting Language (XBRL) in Observing Professional Ethics

  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.‎ 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.‎ 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. 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.‎