This study investigates the impact of artificial intelligence (AI) on the accuracy of final financial statements within Jordanian industrial companies. Employing a descriptive-analytical methodology, the research targeted industrial firms due to their significant contribution to the national economy and their proactive adoption of emerging financial technologies. An electronic questionnaire was disseminated via company websites and emails to gather relevant data. This approach yielded 233 valid responses from employees across various industrial sectors, providing a robust dataset for analysis. ​The results indicate that artificial intelligence (AI) significantly affects the accuracy of final financial reports about various dimensions, concerning expert systems, intelligent agents, algorithmic genetics, deep learning, and machine learning, all at a significance level of α ≤ 0.05. The establishment of guidelines and standards for AI implementation will aid in the mitigation of associated risks. Partnerships with technology providers will allow companies to remain aware of new developments and best practices related to AI. Policymakers may wish to consider creating an enabling regulatory environment that encourages the adoption of AI while guaranteeing data integrity and security.

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The Impact of Artificial Intelligence on the Accuracy of Final Financial Reports in Jordanian Public Shareholding Industrial Companies

  • Mohammad Amin Samara,
  • Haneen A. Al-khawaja,
  • Yusra Sami AbuAbbas,
  • Iqbal Jebril,
  • Mohammad Sulieman Jaradat,
  • Mohammad Mahmoud Saleem Alzubi

摘要

This study investigates the impact of artificial intelligence (AI) on the accuracy of final financial statements within Jordanian industrial companies. Employing a descriptive-analytical methodology, the research targeted industrial firms due to their significant contribution to the national economy and their proactive adoption of emerging financial technologies. An electronic questionnaire was disseminated via company websites and emails to gather relevant data. This approach yielded 233 valid responses from employees across various industrial sectors, providing a robust dataset for analysis. ​The results indicate that artificial intelligence (AI) significantly affects the accuracy of final financial reports about various dimensions, concerning expert systems, intelligent agents, algorithmic genetics, deep learning, and machine learning, all at a significance level of α ≤ 0.05. The establishment of guidelines and standards for AI implementation will aid in the mitigation of associated risks. Partnerships with technology providers will allow companies to remain aware of new developments and best practices related to AI. Policymakers may wish to consider creating an enabling regulatory environment that encourages the adoption of AI while guaranteeing data integrity and security.