This study conducts an empirical exploration of the acceptance and usage of Extensible Business Reporting Language (XBRL) as a tool for enhancing financial transparency. Utilizing a mixed-methods approach, we investigate the factors influencing the adoption of XBRL and its integration into financial reporting practices. Through surveys, interviews, and data analysis, the research unveils insights into the challenges, benefits, and user perceptions surrounding XBRL implementation. The findings contribute to the understanding of XBRL's role in fostering financial transparency and inform stakeholders, regulators, and businesses on strategies for effective adoption.

Extensible Business Reporting Language, Financial Transparency, Financial Reporting

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