The Impact of Artificial Intelligence Tools on the Quality of Financial Reports in Service Companies

This study aimed to demonstrate the impact of artificial intelligence tools, represented by (expert systems, and neural networks) on the quality of financial reports in service companies listed on the Amman Stock Exchange. To achieve the objectives of this study, two methodologies were relied upon: The descriptive analytical approach through developing a questionnaire to collect primary data for measuring the elements of the independent variable related to artificial intelligence tools, and the applied approach to estimate the dependent variable represented in the quality of financial reports by relying on the financial statements of service companies listed on the Amman Stock Exchange for the year (2023). Appropriate statistical methods were used to analyze the data and test hypotheses through multiple regression analysis. The results of this study show a positive and strong impact with different values from a statistical perspective of artificial intelligence tools on the quality of financial reports in service companies listed on the Amman Stock Exchange. The expert systems variable came first in terms of strength of impact on achieving quality of financial reports, followed by the neural network’s variable. These results call on those in charge of service companies to increase the use of artificial intelligence tools and urge companies to apply them effectively and give a greater role to information technology experts and smart applications to ensure the efficient and economical application of artificial intelligence tools to increase the quality of produced financial reports, establishing transparency and rising investor confidence in them, and ensuring the efficiency of operations in these companies and supporting their profit continuity.