Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations

Ayman  Abdalla Mohammed Abubakr; Faisal  Khan; Ali  Alhag Ali Mohammed; Yousif  Abdelbagi Abdalla; Anwer  Abd Alla Mohammed; Zaki  Ahmad

doi:10.48161/qaj.v4n3a860

Authors

Ayman Abdalla Mohammed Abubakr Department of Financial Management, Academic Programs for Military Colleges, Abu Dhabi University, Abu Dhabi 12406, UAE;
Faisal Khan Department of Finance and Accounting, City University Ajman, Ajman 6250, UAE;
Ali Alhag Ali Mohammed Department of HRM, Academic Programs for Military Colleges, Abu Dhabi University, Abu Dhabi 12406, UAE;
Yousif Abdelbagi Abdalla Department of Accounting, College of Business Administration, University of Sharjah, Sharjah 27272, UAE;
Anwer Abd Alla Mohammed Department of HRM, Faculty of Administrative and Human Sciences, Buraydah College, Buraydah 51432, KSA;
Zaki Ahmad School of Economics, Finance and Banking, Universiti Utara Malaysia, Sintok, Kedah 06010, Malaysia.

DOI:

https://doi.org/10.48161/qaj.v4n3a860

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

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