The Effect of Artificial Intelligence on the Quality and Timeliness of Financial Information

This study investigates the effect of Artificial Intelligence (AI) integration on the quality and timeliness of financial information in selected enterprises. As AI continues to reshape business practices, its application in accounting and financial reporting offers the potential to enhance data accuracy, reporting speed, and decision-making. A structured questionnaire was administered to 120 finance professionals across different enterprise sizes. The tool consisted of three 40-item Likert scales measuring AI integration, financial information quality, and reporting timeliness. Descriptive statistics, Pearson correlation, and ANOVA were used for analysis with EDUSTAT software. The findings revealed a significant positive correlation between AI integration and both quality and timeliness of financial reporting. Furthermore, ANOVA showed significant differences in AI adoption based on enterprise size. The results underline the importance of leveraging AI to improve financial information systems and provide timely and reliable data for stakeholders.