دور الذكاء الاصطناعي في تحسين كفاءة الإفصاح المحاسبي وانعكاسه على جودة التقارير المالية

Rp-The role of artificial intelligence in enhancing the efficiency of accounting disclosure and its Reflection on the quality of Financial .pdf

The primary aim of this research is to employ artificial intelligence technologies as one of the modern and innovative tools, and to explore their role in enhancing the quality of financial reports in order to improve the accounting disclosure aspect, thereby ensuring the presentation of financial reports that reflect the true reality of institutions in general.
The research encompassed both a theoretical and an applied dimension. This study relied on the descriptive-analytical approach to test its hypotheses, using the questionnaire as the research tool. The questionnaire was distributed to a sample consisting of accountants, auditors, and a number of programmers in various private companies and banks (Al Ahli Iraqi Bank, Al Mashreq Al Arabi Islamic Bank, Al Thiqa International Bank, Iraqi Islamic Bank, and Asia cell). A total of 150 questionnaires were distributed, and 130 responses were received. The statistical program SPSS version 25 was used.
In conclusion, the researcher found that artificial intelligence technologies—namely machine learning, deep learning, expert systems, and neural networks—have a positive impact on enhancing accounting disclosure and the quality of financial reporting. The researcher also reached several conclusions, the most important of which is that artificial intelligence has become one of the key pillars of digital transformation across various sectors, due to its capabilities in rapid processing, pattern analysis, and data-driven decision-making, especially in the accounting field.
AI has emerged as a strategic tool that contributes to improving the quality of accounting information, thereby reflecting on the accuracy of financial reports through technologies such as machine learning, neural networks, and others.
The research arrived at a set of recommendations, the most important of which is the necessity for financial institutions to adopt digital accounting systems supported by artificial intelligence technologies, in a manner that contributes to improving accounting disclosure and enhancing the quality of financial reports in accordance with international standard.