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

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...

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Main Authors: Ayman Abdalla Mohammed Abubakr, Faisal Khan, Ali Alhag Ali Mohammed, Yousif Abdelbagi Abdalla, Anwer Abd Alla Mohammed, Zaki Ahmad
Format: Article
Language:English
Published: Qubahan 2024-09-01
Series:Qubahan Academic Journal
Online Access:https://journal.qubahan.com/index.php/qaj/article/view/860
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author Ayman Abdalla Mohammed Abubakr
Faisal Khan
Ali Alhag Ali Mohammed
Yousif Abdelbagi Abdalla
Anwer Abd Alla Mohammed
Zaki Ahmad
author_facet Ayman Abdalla Mohammed Abubakr
Faisal Khan
Ali Alhag Ali Mohammed
Yousif Abdelbagi Abdalla
Anwer Abd Alla Mohammed
Zaki Ahmad
author_sort Ayman Abdalla Mohammed Abubakr
collection DOAJ
description 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
format Article
id doaj-art-94782c7643bb4059a4ab432854bc5d96
institution Kabale University
issn 2709-8206
language English
publishDate 2024-09-01
publisher Qubahan
record_format Article
series Qubahan Academic Journal
spelling doaj-art-94782c7643bb4059a4ab432854bc5d962025-02-03T10:11:33ZengQubahanQubahan Academic Journal2709-82062024-09-014310.48161/qaj.v4n3a860860Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE CorporationsAyman Abdalla Mohammed Abubakr 0Faisal Khan 1Ali Alhag Ali Mohammed 2Yousif Abdelbagi Abdalla 3Anwer Abd Alla Mohammed4Zaki Ahmad 5Department of Financial Management, Academic Programs for Military Colleges, Abu Dhabi University, Abu Dhabi 12406, UAE;Department of Finance and Accounting, City University Ajman, Ajman 6250, UAE;Department of HRM, Academic Programs for Military Colleges, Abu Dhabi University, Abu Dhabi 12406, UAE;Department of Accounting, College of Business Administration, University of Sharjah, Sharjah 27272, UAE;Department of HRM, Faculty of Administrative and Human Sciences, Buraydah College, Buraydah 51432, KSA;School of Economics, Finance and Banking, Universiti Utara Malaysia, Sintok, Kedah 06010, Malaysia. 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 https://journal.qubahan.com/index.php/qaj/article/view/860
spellingShingle Ayman Abdalla Mohammed Abubakr
Faisal Khan
Ali Alhag Ali Mohammed
Yousif Abdelbagi Abdalla
Anwer Abd Alla Mohammed
Zaki Ahmad
Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
Qubahan Academic Journal
title Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
title_full Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
title_fullStr Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
title_full_unstemmed Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
title_short Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations
title_sort impact of ai applications on corporate financial reporting quality evidence from uae corporations
url https://journal.qubahan.com/index.php/qaj/article/view/860
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