The impact of artificial intelligence on the quality of external auditing in Jordanian commercial banks: The mediating role of the quality of financial reports

The current problem of the study is to explore the mediating role of financial reporting quali-ty in the impact of artificial intelligence (AI) on the quality of external auditing in Jordanian commercial banks. A descriptive analytical approach was used. The target population in this research consists of all 13 Jordanian commercial banks listed on the Amman Stock Ex-change. The researcher was able to collect 198 questionnaires that were approved to be filled out by employees of Jordanian commercial banks. The present research in Jordanian com-mercial banks discovered that the impact of AI on external auditing quality is moderated by the quality of financial reporting. The study recommends paying attention to the quality of external auditing, as the auditing process must be carried out efficiently and effectively in accordance with auditing standards. In order for errors and violations discovered during the audit process to be detected, the quality of financial reports must be audited. It also high-lights the need to enhance the use of artificial intelligence in the bank to raise the efficiency of the banking systems and thus raise the bank’s efficiency.