Artificial Intelligence and Electronic Accounting Disclosure: An Analytical Study

Purpose: The research aims to test the association between artificial intelligence and electronic accounting disclosure for financial reports. Artificial intelligence could affect the efficiency and effectiveness of electronic accounting disclosure for financial reports. Design/methodology/approach: This research collects the data by using the questionnaire technique distributed to accountants and auditors in companies listed on the Iraq Stock Exchange and financial analysts in financial brokerage companies. Findings: This research finds that the application of artificial intelligence techniques positively impacts the efficiency and effectiveness of electronic accounting disclosure. Thus, artificial intelligence techniques have many advantages and positive impacts regarding the necessity of their application in business companies. Originality/value: Although many studies have investigated electronic accounting disclosure, no research has addressed the association between artificial intelligence and the efficiency and effectiveness of electronic accounting disclosure in financial reports in emerging markets in Iraq. In addition, this research shows the importance of the efficiency and effectiveness of electronic accounting disclosure in financial reports to inspire companies to provide financial reports with a high level of transparency. Also, the results offer valuable insight into improving the quality of financial reports to attract foreign investors.