Abstract—This study dealt with the Extended Business Reporting Language ،its definition ،and its importance. The study aimed to know the impact of applying the Extensible Business Reporting Language (XBRL) on the quality of annual financial reports from external auditors' view ،for public shareholding companies listed on the Amman Stock Exchange. To achieve the objective of the study ،the researcher has distributed questionnaires to (395) of the external auditors, and the number of responded of the questionnaire (179). In this study ،،the researcher used a set of statistical methods in the SPSS. Among the findings of this study there is knowledge to external auditors towards the application of Extensible Business Reporting Language, and that there is an impact of the applying Extensible Business Reporting Language on the quality of annual financial reports. In addition, there is an effect of applying Extensible Business Reporting Language on the dimensions of the quality of the annual