مجلة الدراسات الإقتصادية والمالية
Volume 18, Numéro 1, Pages 63-75
2025-12-25
The Impact Of Artificial Intelligence Technologies On The Quality Of Financial Reports
Authors : Dr Hamza Bushra Juma Abkar .
Abstract
This study examines the impact of artificial intelligence (AI) technologies on the quality of financial reporting in the private sector. The research problem centers on whether AI adoption effectively enhances reporting quality amid concerns about ethics, data privacy, and transparency. The main objective is to assess the relationship between AI integration and financial reporting quality. Using a descriptive-analytical approach, data were collected from 100 finance professionals, and statistical methods (correlation, regression, Chi-square) were applied. The study focused on three key axes: the level of AI integration, reporting accuracy and efficiency, and ethical considerations. Results revealed a strong positive correlation between AI adoption and improved reporting quality—particularly in data accuracy, error reduction, and speed. However, transparency and ethical challenges persist. The study recommends structured AI adoption strategies, ongoing staff training, and ethical governance frameworks, while advocating hybrid models that balance automation with human oversight
Keywords
Artificial Intelligence, Financial Reporting Quality, Automation, Ethical Challenges
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