The Reflection of Artificial Intelligence Technologies on Improving the Quality of Financial Reports in Commercial Banks

This research aims to examine the impact of artificial intelligence (AI) technologies on the quality of financial reporting by analyzing their role in enhancing the accuracy of financial data, reducing accounting errors, and promoting transparency in report preparation. The research problem centers on the lack of clarity regarding the extent to which AI tools influence the quality of financial reports and their contribution to improving the accuracy and reliability of financial disclosure. The study sample consists of ten commercial banks representing the commercial banking sector that provides services to individuals and businesses and adopts modern banking technologies. The sample included heads of departments (accounting, auditing, credit), department managers, senior management personnel, and other staff within the banks' organizational structure. The researcher employed statistical analysis, using a questionnaire as the main data collection tool. The sample members received 116 questionnaires overall, of which 103 were valid for study. The results showed a direct and statistically significant positive link between artificial intelligence technologies and financial report preparation, so stressing the helpful function of these instruments in improving the accuracy and efficiency of financial data inside banking institutions. These findings confirm that using AI helps to increase the degree of openness and raise the caliber of financial disclosure. Therefore, the researcher advises the broad use of these technologies in the banking industry as they help to improve the financial reporting system and support decision-making procedures depending on correct and dependable information.