أثر النشر الإلكتروني باستخدام لغة تقارير الأعمال الموسعة (XBRL)‎ على مهنة التدقيق

الملخص EN

The study dealt with the impact of electronic publishing using the language of extended business reports on improving the audit profession, by addressing the definition of the study variables, and the study aimed to measure this relationship by analyzing the questionnaire paragraphs and conducting several tests on the study samples.

the study concluded that publishing using XBRL language leads to improving the quality of reports, and that there is a strong relationship between publishing study sample.