USE OF ARTIFICIAL INTELLIGENCE AND MACHINE LEARNING IN ANALYZING THE QUALITY OF ACCOUNTING AND FINANCIAL REPORTING

The article aims is to identify the features of using artificial intelligence and machine learning in the analysis of accounting quality and financial reporting. The research highlights that even under strict regulation and supervision, companies may manipulate their financial statements to conceal real problems, inflate their performance indicators, or attempt to create the illusion of stability and profitability. Given that distortions in accounting and financial reporting can lead to serious consequences for both investors and the economy as a whole, it is important, alongside complying with the quality requirements for accounting and financial reporting (as defined by IFRS), to utilize artificial intelligence and machine learning tools as the foundation for their analysis. Further research could focus on improving existing algorithms for detecting anomalies in financial statements.