The Impact of Artificial Intelligence Applications on Improving the Quality of Accounting Disclosure: A Field Study on Accounting Professionals in the Southeastern States

Abstract

The study aimed to examine the impact of artificial intelligence and its three dimensions (machine learning, accounting process automation, and big data) on the quality of accounting disclosure. The study adopted the descriptive and analytical approach, as well as a case study method using a questionnaire, and employed statistical analysis to test the research hypotheses. The results revealed a statistically significant positive effect of machine learning, a statistically significant negative effect of accounting process automation, while big data showed no significant effect. The study concluded that adopting artificial intelligence technologies in a structured and well-planned manner is essential for improving the quality of accounting disclosure.