Enhancing the Quality of Financial Analysis through the Application of Artificial Intelligence (ChatGPT): Opportunities and Challenges

The research is concerned with the subject of the future of the accounting profession in light of the development of the uses of artificial intelligence, specifically what relates to the function of interpreting accounting numbers published in the financial statements. Accordingly, the two researchers attempted to formulate a joint vision to study the challenges that the financial analyst can face in the transition to the contemporary world of digitization, which is beginning to impose... Its dimensions in various fields, practical fields, and various scientific and professional horizons. The research was based on the hypothesis that there is a statistically significant correlation between the development of artificial intelligence applications and the level of quality of financial reports provided by financial analysts. The research reached proof of the validity of such an assumption based on evidence that indicates the availability of the possibility to achieve the maximum benefit from artificial intelligence applications in interpreting the relationships between published accounting numbers for various business organizations.