Name: Deepinder Kaur, Bikramjit Singh
Country: India

Year: 2026
Volume: Volume-13, Issue-2, Year-2026 ( july- dec)
Page Number: 186-194
DOI: https://doi.org/10.5281/zenodo.23657788

The study examines the awareness and understanding of eXtensible Business Reporting Language (XBRL) among Chartered Accountants (CAs), along with their perceptions of its benefits and obstacles. Primary data were collected through a structured questionnaire administered to 100 CAs registered with NIRC of ICAI, out of which 88 valid responses from aware participants were analyzed. Descriptive statistics, including percentages, mean scores, and standard deviation, were used for analysis. The findings indicate moderate awareness but limited conceptual understanding of XBRL. While respondents strongly acknowledge its benefits such as improved accuracy and efficiency, several challenges, including lack of training, technical complexity, and cost, hinder its adoption. The study highlights the need for professional training and awareness initiatives to facilitate effective implementation of XBRL in financial reporting.

Keywords: XBRL, digital reporting, awareness, Chartered Accountants, financial reporting.