The impact of expert systems technology on the quality of financial reports and its impact on decision makers

Abstract

This research aims to use expert systems technology as a pivotal technology to improve the quality of financial reports because of this technology's ability to process and analyze data quickly and accurately, as well as its ability to retain expertise and perpetuate human experience as well as its high predictive ability, and this in turn increases confidence among decision makers due to the submission of reports Finance supported by analyzes of artificial intelligence techniques and reflects transparency in dealing with financial data. In this study, the descriptive analytical approach was relied upon. To test the hypothesis of the study, the questionnaire research tool was used, as it was distributed to a sample of mainly accountants and auditors, as well as a number of programmers, and 121 responses were obtained. The statistical program Smart-Pls was used, the study concluded that there is a positive effect of artificial intelligence represented by the technology (expert systems) on the quality of financial reports and decision makers and on the decisions made by users of financial reports.