Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
| dc.contributor.author | Abubakr, Ayman Abdalla Mohammed | |
| dc.contributor.author | Khan, Faisal | |
| dc.contributor.author | Mohammed, Ali Alhag Ali | |
| dc.contributor.author | Abdalla, Yousif Abdelbagi | |
| dc.contributor.author | Mohammed, Anwer Abd Alla | |
| dc.contributor.author | Ahmad, Zaki | |
| dc.date.accessioned | 2025-09-08T05:11:20Z | |
| dc.date.available | 2025-09-08T05:11:20Z | |
| dc.date.issued | 2024 | |
| dc.description | In the contemporary business environment and the proliferation of multinational corporations, the world has seen a significant development in communication technology and information exchange, especially accounting information [1] This has contributed to the interest of the accounting and auditing sector in keeping with information technology, to maximize the quality of its services [2] This has affected the nature of corporate financial and accounting reports and statements, thus affecting their future in the financial and business market. It can be emphasized that artificial intelligence techniques and modern methods have played an important role in the accounting profession, as the accounting and auditing sector has undergone many changes due to technological development [3] Many smart technologies such as digital accounting have emerged, one of the most important artificial intelligence tools that support the effectiveness of accounting and the work of accountants and auditors. New services have also been provided to clients through modern technology such as financial and accounting consulting and studies [4] . | |
| dc.description.abstract | The research aims to identify the use of artificial intelligence applications as a pivotal technology to improve the quality of financial reports in UAE Corporations, as these applications help process and analyze data quickly and accurately. the problem of the study was the lack of confidence and credibility in the quality of financial reports in Corporations through some fictitious transactions that can affect the profits or losses of those Corporations. due to the effective role provided by artificial intelligence systems in the massive and rapid analysis of data, it was necessary to use these applications and employ them to enhance confidence in financial reports and achieve their quality, the study used Partial least squares (PLS) software in the analysis of the study came to the following conclusions: There is a statistically significant relationship between the use of artificial intelligence applications (AIA) and the quality of financial reporting (QFR) in UAE business Corporations, The study also came up with the following recommendations: The need to highlight the importance of artificial intelligence applications in business Corporations within the UAE, by developing the role of their applications in carrying out various routine and complex tasks and activities. Keywords: Artificial Intelligence Applications, Financial Reporting, Quality, Corporations, Uae | |
| dc.identifier.citation | Abubakr, A. A. M., Khan, F., Mohammed, A. A. A., Abdalla, Y. A., Mohammed, A. A. A., & Ahmad, Z. (2024). Impact of AI applications on corporate financial reporting quality: Evidence from UAE corporations. Qubahan Academic Journal, 4(3), 782-792. | |
| dc.identifier.doi | https://doi.org/10.48161/qaj.v4n3a860 | |
| dc.identifier.uri | https://repository.adu.ac.ae/handle/1/7379 | |
| dc.language.iso | en | |
| dc.publisher | Qubahan | |
| dc.title | Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations | |
| dc.type | Article |