THE ROLE OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ENHANCING PREDICTIVE ABILITY OF FINANCIAL STATEMENTS: BIG DATA AS AN INTERACTIVE VARIABLE

The research aims to study and analyze the role of adopting artificial intelligence technologies in supporting the predictive ability of financial statements in the context of big data. To achieve the research objective, the researchers designed a questionnaire that included three axes related to the research variables. It was distributed electronically to a sample of accountants, auditors, and investors in the Iraq Stock Exchange. Around 70 responses were collected from the sample members and relied upon in the practical aspect of the research. The SPSS statistical program was used to analyze the results. The research found that artificial intelligence technologies have a statistically significant effect in improving the predictive value of accounting information, and this effect increases in light of big data. Among the most important recommendations of the research is the necessity for financial analysts and investors to use artificial intelligence technologies because it contributes to the accuracy and speed of conducting analyses and comparisons that help improve the predictive value of information, as well as the necessity of employing and adopting big data analytics and capabilities due to the rapid and accurate data processing it provides.