Hi,
Windows Defender's `!ml` detections are machine learning based heuristics, not signature matches, and they commonly trigger on legitimate software, especially new releases with low install counts.
Arelle's entire codebase and the build workflows that produce the exe are open-source and publicly auditable at
https://github.com/Arelle/Arelle. It's also possible to run Arelle from source without using the exe that's provided for convenience.