Background: Today, The Extensible Business Reporting Language (XBRL) is used as an effective tool for the preparation and presentation of financial statements. The present study ‎examines the role of adopting the extensible business reporting language (XBRL) by listed ‎companies in Tehran Stock Exchange in observing professional ethics.‎
Method: the method of the research is descriptive – correlation. The study Statistical Society ‎is financial managers of listed companies in Tehran Stock Exchange and is a member of the ‎Iranian Association of Certified Public Accountants, Among all subjects 140 participants ‎were selected by simple random sampling .The data gathering tool was a questionnaire. In ‎order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-‎Smirnov test were used.‎
Results: The findings of the research showed that ‎the use of the Extensible Business Reporting Language (XBRL) by listed companies’ ‎admitted to the Tehran Stock Exchange is effective in regarding professional ethics.
 Conclusion: Since the implementation of the Extensible Business Reporting Language ‎‎(XBRL) of the listed companies in the Tehran Stock Exchange has not yet been ‎implemented, therefore, the use of this language of financial reporting by companies ‎admitted to the Tehran Stock Exchange can be useful and effective in respecting ethics and ‎ethics in order to clarify and provide accurate and fair information on financial statements.‎
 
Keywords: Extensible business reporting language (XBRL), Ethics, ‎Professional ethics