{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,9]],"date-time":"2026-01-09T02:51:21Z","timestamp":1767927081038,"version":"3.49.0"},"reference-count":23,"publisher":"IEEE","license":[{"start":{"date-parts":[[2021,12,21]],"date-time":"2021-12-21T00:00:00Z","timestamp":1640044800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/ieeexplore.ieee.org\/Xplorehelp\/downloads\/license-information\/IEEE.html"},{"start":{"date-parts":[[2021,12,21]],"date-time":"2021-12-21T00:00:00Z","timestamp":1640044800000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-029"},{"start":{"date-parts":[[2021,12,21]],"date-time":"2021-12-21T00:00:00Z","timestamp":1640044800000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-037"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021,12,21]]},"DOI":"10.1109\/acit53391.2021.9677076","type":"proceedings-article","created":{"date-parts":[[2022,1,17]],"date-time":"2022-01-17T21:26:35Z","timestamp":1642454795000},"page":"1-5","source":"Crossref","is-referenced-by-count":19,"title":["The Impact of Applying the XBRL on the Quality of Annual Reports of the Firms Listed in Amman Stock Exchange"],"prefix":"10.1109","author":[{"given":"Nedal","family":"Al-Ramahi","sequence":"first","affiliation":[]},{"given":"Amal","family":"Abuhussein","sequence":"additional","affiliation":[]},{"given":"Yousef","family":"Shahwan","sequence":"additional","affiliation":[]}],"member":"263","reference":[{"key":"ref10","article-title":"An Introduction to XBRL","year":"2021"},{"key":"ref11","article-title":"The impact of adopting extended business reports on international accounting disclosure","volume":"1","author":"kharroubi","year":"2019","journal-title":"Algerian Journal of Economic Development"},{"key":"ref12","first-page":"417","article-title":"The effectiveness of using Extensible Business Reporting Language (XBRL) on the auditing profession and audit quality","volume":"9","author":"alwashah","year":"2020","journal-title":"Revue Etudes en Economie et Commerce et Finance"},{"key":"ref13","article-title":"A proposed framework for the implementation of Extensible Business Reporting Language “XBRL","author":"ismail","year":"2016"},{"key":"ref14","doi-asserted-by":"publisher","DOI":"10.2308\/isys-51005"},{"key":"ref15","author":"linn","year":"2012","journal-title":"Measurement and Assessment in Teaching"},{"key":"ref16","first-page":"159","article-title":"Digital systems and new challenges of financial management-fintech, xbrl, blockchain and cryptocurrencies","volume":"21","author":"mosteani","year":"2020","journal-title":"Quality - Access to Success"},{"key":"ref17","article-title":"Tests and Measurements in Psychological and Educational Sciences, Preparation Steps and Characteristics","author":"murad","year":"2015"},{"key":"ref18","first-page":"489","article-title":"Electronic accounting disclosure in the algerian economic institution between reality and the requirements of electronic management","volume":"16","author":"noui","year":"2020","journal-title":"Journal of North African Economics"},{"key":"ref19","doi-asserted-by":"publisher","DOI":"10.4236\/ib.2018.103006"},{"key":"ref4","article-title":"The importance of introducing electronic accounting disclosure using the XBRL","author":"benbouali","year":"2018"},{"key":"ref3","article-title":"Measuring accounting reporting complexity with customized extensions XBRL a behavioral economics approach","author":"beerbaum","year":"2019","journal-title":"Journal of Applied Research in the Digital Economy"},{"key":"ref6","article-title":"Multivariate Data Analysis","author":"hair","year":"2018","journal-title":"Cengage Learning EMEA"},{"key":"ref5","doi-asserted-by":"publisher","DOI":"10.1145\/3358505.3358507"},{"key":"ref8","first-page":"61","article-title":"Do managers use extension elements strategically in the SEC's tagged data for financial statements?","volume":"33","author":"huang","year":"2019","journal-title":"Evidence from XBRL complexity Journal of Information Systems"},{"key":"ref7","article-title":"Effect of XBRL Mandate on the Information Environment of Accelerated Filers and Non-Accelerated Filers: Evidence from the US Stock Markets of Exchange","author":"hannioui","year":"2017","journal-title":"Doctoral Thesis Ritsumeikan Asia Pacific University"},{"key":"ref2","article-title":"Principles of Statistics for Students of Economics and Administrative and Administrative Sciences (Inferential Statistics)","author":"bani","year":"2018"},{"key":"ref1","article-title":"Electronic accounting disclosure: concept, motives, risks, and benefits, a theoretical study","author":"ahmed","year":"2016","journal-title":"Third annual scientific conference for young researchers in Egyptian Universities"},{"key":"ref9","article-title":"XBRL mandate and timeliness of financial reporting: The effect of internal control problems","author":"hwang","year":"2020","journal-title":"Journal of Accounting, Auditing & Finance"},{"key":"ref20","article-title":"Research Methods for Business: A Skill Building Approach","author":"sekaran","year":"2016"},{"key":"ref22","article-title":"The extend of applying the extensible business reporting language at Jordanian industrial companies","volume":"7","author":"tawfik","year":"2017","journal-title":"International Review of Management and Marketing"},{"key":"ref21","doi-asserted-by":"publisher","DOI":"10.5267\/j.ac.2021.2.022"},{"key":"ref23","first-page":"271","article-title":"Research on Internal Audit Model of Banking Construction Based on XBRL Financial Report. In 2nd International Conference on Economy","author":"zhou","year":"2019","journal-title":"Management and Entrepreneurship (ICOEME 2019)"}],"event":{"name":"2021 22nd International Arab Conference on Information Technology (ACIT)","location":"Muscat, Oman","start":{"date-parts":[[2021,12,21]]},"end":{"date-parts":[[2021,12,23]]}},"container-title":["2021 22nd International Arab Conference on Information Technology (ACIT)"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx7\/9677036\/9677041\/09677076.pdf?arnumber=9677076","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,5,10]],"date-time":"2022-05-10T16:57:50Z","timestamp":1652201870000},"score":1,"resource":{"primary":{"URL":"https:\/\/ieeexplore.ieee.org\/document\/9677076\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,12,21]]},"references-count":23,"URL":"https:\/\/doi.org\/10.1109\/acit53391.2021.9677076","relation":{},"subject":[],"published":{"date-parts":[[2021,12,21]]}}}