Purpose <p>This study aims to investigate the connections between the effective implementation of eXtensible Business Reporting Language (XBRL) and organizational, economic, technological, and cultural factors, specifically focusing on the mediating role of regulations in the Jordanian context.</p> Methodology <p>Data was hand-collected from the annual reports prepared using XBRL for 169 companies listed in the Amman Stock Exchange. A compliance score based on a disclosure checklist is calculated, and a categorization-coding approach is used to analyze the content of the XBRL disclosures. Additionally, a survey was conducted among 206 employees working in capital market institutions and listed companies. Partial least squares structural equation modeling (PLS-SEM) is used to test the hypotheses.</p> Findings <p>The findings captured inconsistencies in XBRL disclosures between financial and non-financial components, industries, and companies. This study found that only economic factors have a significant direct effect on the success of XBRL in the Jordanian context. Regulations played a mediation role with economic and technological factors, highlighting the need for targeted regulatory policies.</p> Originality <p>This study takes a leading position as the researcher recognizes the dynamic importance of regulations by reflecting on the fundamental role these regulations play in the context of XBRL success in emerging markets. The study offers a critical analysis of XBRL adoption in Jordan, enabling policymakers to grasp better the obstacles companies encounter during implementation. This understanding can inform the formulation of appropriate policies to encourage the effective adoption of XBRL, ultimately promoting transparency and accountability in financial reporting, which enhances sustainable investments.</p>