Paper Title
The Mediating role of the Unified Reporting Language in the Relationship between the Quality of Accounting Information Systems Data and Accounting Disclosure

Abstract
The study aimed to demonstrate the impact of the quality of accounting information systems data on accounting disclosure through the mediating role of extensible Business Reporting Language (XBRL) in Jordanian commercial banks. The study used the analytical descriptive Disclosure. The study recommended improving the quality of accounting information systems data by adopting the best control practices. Approach and relied on a random sample of 353 questionnaires. The results showed a positive effect of the mediating role of (XBRL) on the relationship between the quality of accounting information systems data and accounting. Keywords - Extensible Business Reporting language, quality, data, accounting information systems, accounting disclosure.