本研究主要探討美國強制採用XBRL是否影響公司的避稅行為。強制採用XBRL可以提升揭露品質、使資訊透明度增加，本研究以2006年至2014年美國上市公司為研究對象，以迴歸分析方法進行實證，結果顯示強制採用XBRL後，資訊透明度增加，強化市場的監督力道，進而抑制公司的避稅行為。此外發現，資訊透明度愈低的公司，則採用XBRL所帶來避稅行為的抑制效果會越強，亦即強制採用XBRL為資訊透明度低的公司帶來越強的市場監督效果。本研究結果將支持SEC強制採用XBRL所帶來的效益，並有利於XBRL技術的應用及推廣。

In this study, we investigate whether mandatory filing of eXtensible Business Reporting Language (XBRL) financial reports reduces tax avoidance among corporations, motivated by recent studies claiming that mandatory reporting using the XBRL format helps reduce information asymmetry and enhances the quality of information disclosure. Better transparency can improve the external monitoring environment and reduce tax avoidance. We use a sample of listed companies in the U.S from 2006 to 2014. The empirical results indicate that mandatory reporting using the XBRL format can reduce tax avoidance among firms. The results also indicate that the tax avoidance impact of XBRL adoption is greater in firms with lower information transparency. This study has important implications for our understanding of the economic consequences of mandatory adopting XBRL.

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