DOI: 10.12688/f1000research.174134.1 ISSN: 2046-1402

The Role of Artificial Intelligence In Preparing Digital Financial Reports and Its Impact on The Comparability of Accounting Information

Hameeda Karim Shaalan, Ali Hilal Union, Hawraa Neama Sadiq, Karrar Saleem Hameedi
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Background Recent years have witnessed tremendous advancements in artificial intelligence (AI) technologies, significantly impacting various business and accounting fields. Among the most prominent anticipated effects of AI is the facilitation of digital financial reporting, contributing to improved accuracy and speed of processing and reducing human error. However, a crucial question arises regarding the impact of these digital reports on the comparability of accounting information across different companies and financial periods. While some studies have addressed the role of AI in enhancing the quality of financial reports, research examining its impact on comparability remains limited, particularly within local and regional contexts. Objectives this research aims to study the impact of AI on digital financial reporting and its effect on information comparability. Methods To achieve the research objectives, a questionnaire was developed and distributed to a group of university professors, accountants, auditors, and professionals from other related fields, with a random sample size of 165 participants in 2025. A range of statistical tools were used, including validity and reliability testing, regression analysis, and path analysis, to test the validity of the data using the Statistical Package for the Social Sciences (SPSS). Results The research concluded that AI has a positive effect on digital financial reporting and on the comparability of accounting information. Furthermore, digital financial reports increase the comparability of accounting information, and the impact of AI on the comparability of accounting information is partially influenced by AI. Conclusion The research recommends paying attention to the uses of information technology, especially artificial intelligence applications, by introducing artificial intelligence and how to use it in all sectors through educational courses, seminars and workshops. Enhancing the role of artificial intelligence in all economic, political, medical, and financial sectors. Training leaders and employees to use and understand artificial intelligence techniques and applications to improve the administrative process.

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