The Artificial Intelligence in the Audit on Reliability of Accounting Information and Earnings Manipulation Detection

2021 ◽  
pp. 315-323
Author(s):  
Mohammad Hussein Rahahleh ◽  
Ahmad Husni Bin Hamzah ◽  
Norfadzilah Rashid
Keyword(s):  
Artificial Intelligence ◽  
Accounting Information ◽  
Earnings Manipulation ◽  
Manipulation Detection

scholarly journals Accounting Practice and Intelligent Technologies

2012 ◽  
Author(s):  
Daniela Postolache (Males)
Keyword(s):  
Artificial Intelligence ◽  
Information Technology ◽  
Technology Management ◽  
Intelligent Systems ◽  
New Technologies ◽  
Accounting Information ◽  
Qualitative Approach ◽  
Information Technology Management ◽  
Accounting Practice ◽  
Area Of Interest

was to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fields of applied accounting, intelligent systems for accounting, information technology management. Also, our study is useful in the activity of accounting experts, given the presentation of new technologies used in their area of interest.

scholarly journals The impact of artificial intelligence on corporate control

2020 ◽  
Vol 17 (3) ◽  
pp. 171-178 ◽  
Author(s):  
Reem Solaimani ◽  
Fatima Rashed ◽  
Shahad Mohammed ◽  
Walaa Wahid ElKelish
Keyword(s):  
Artificial Intelligence ◽  
Information Systems ◽  
Qualitative Content Analysis ◽  
Emerging Market ◽  
Corporate Control ◽  
Accounting Information ◽  
Firm Productivity ◽  
Accounting Information Systems ◽  
Research Questions ◽  
The Impact

This paper investigates the relationship between artificial intelligence (AI) and corporate control in the United Arab Emirates (UAE) emerging market. An exploratory study was conducted to derive the research questions. The nonprobability purposive sampling technique was implemented to select 10 highly experienced interviewees. In-depth primary data was collected through semi-structured interviews during 2019. Qualitative content analysis was used to answer the research questions. The results show a positive impact of AI on firm productivity and the auditing process, but uncertain influence on accounting information systems. More specifically, AI intervention increases firm productivity, creates new jobs and speeds up work processes. However, current AI technology is less likely to redefine auditing roles and still insufficient for developing accounting information systems. Human integration with AI systems will lead to more efficient results. This paper increases our understanding of how AI techniques can improve corporate control practices and the importance of selecting appropriate accounting professionals to decrease AI operation risks.

scholarly journals Role of Artificial Intelligence in Enhancing Efficiency of Accounting Information System and Non-Financial Performance of the Manufacturing Companies

2021 ◽  
Vol 14 (12) ◽  
pp. 65
Author(s):  
Firas Hashem ◽  
Rateb Alqatamin
Keyword(s):  
Artificial Intelligence ◽  
Financial Performance ◽  
Intelligent Systems ◽  
Accounting Information ◽  
Performance Standards ◽  
Primary Data ◽  
Fiscal Year ◽  
Manufacturing Companies ◽  
Accounting Information System ◽  
The Impact

The current study launched from the main objective of examining the impact of artificial intelligence (AI) and its role in supporting and improving the efficiency of AIS on one hand, and non-financial performance standards on the other. In order to achieve this goal and indicate the extent of its conformity with reality; quantitative approach was used and a questionnaire were adopted as a study tool, the questionnaire was distributed electronically to a sample of (409) managers, heads of departments and accountants in industrial establishments operating in Jordan during the fiscal year 2020/2021. By analyzing the primary data based on SPSS, the study came to the conclusion that AI techniques played a significant role in enhancing efficiency of AIS outcomes through focusing on outcomes' understandability, reliability, credibility and comparability, on another level, AI techniques also proved its ability to influence non-financial performance through focusing on feeding organization with the needed information that locates weak points and develop them, and strength points to exploit them. Study recommended the need to link the operations of intelligent systems to the goals of the organization as a whole and ensure the complete interdependence between the AIS systems and the accounting information in the systems.

scholarly journals The Effect of Artificial Intelligence (AI) on the Quality and Interpretation of Financial Statements in the Hotels Classified in the AQABA Special Economic Zone (ASEZA)

2021 ◽  
Author(s):  
Nawaf Hamadneh ◽  
Mousa Saleh ◽  
Omar Jawabreh ◽  
Muhammad Tahir ◽  
Rania Al Omari ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Information Systems ◽  
Standard Deviation ◽  
Accounting Information ◽  
Financial Statements ◽  
Arithmetic Mean ◽  
T Test ◽  
Accounting Information Systems ◽  
Limit Value ◽  
The Impact

The study aims to examine the effects of artificial intelligence (AI) on the consistency and analysis of financial statements in hotels in ASEZA, Jordan. This research is an exploratory, empirical study, which uses the methodology of data collection and interpretation to draw conclusions. The researchers used the arithmetic mean, standard deviation, T-test and ANOVA test to calculate the degree of significance of the study questions. The findings of a basic linear regression study of the impact of AI implemented in Jordanian hotels on the integration of accounting information systems and the association between AI and the integration of accounting information systems (R = 59.6%) also indicate that the fixed limit value amounted to (2.060) and the value of (Beta) for T-test

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