Electronic Disclosure by Employing the XBRL and its Effect upon the Quality of Computerized Accounting Information: A Field Study in Banks Listed in the Iraqi Stock Exchange


The purpose of the study is to study and determine the components of electronic disclosure by employing the XBRL applied to banks in the Iraqi Stock Exchange in order to determine and examine the availability of quality characteristics of computerized accounting information in the study sample and its relationship to applying the electronic disclosure through the XBRL on the quality characteristics of basic and reinforcing computerized accounting information. For achieving the purposes of the research, the researcher made use of the field study method by depending upon a questionnaire as a tool for the research. It was distributed on the study sample, where the number of distributed and retrieved questionnaires reached 104 items. The study has come up with a conclusion that using electronic disclosure and the XBRL helps to improve each of the fundamental aspects of the quality of computerized accounting information. This was done by conducting the necessary statistical tests to test the study hypotheses and relying on the SPSS program (relevance and faithful representation). It also contributes to enhancing the improving characteristics of the quality of computerized accounting information (comparability, verifiability, timeliness, comprehension). The study recommends that there is a need for Iraqi banks to keep pace with technological developments and to apply the (XBRL) more due to the advantages it achieves that benefit decision-makers. It also recommends the need to provide the necessary modern technology for the implementation of XBRL to assist the beneficiaries in making decisions through the introduction of modern electronic technologies and systems related to the financial aspects in banks.


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