Enhancing AIS Reliability: Suggested Framework for the Role of Trust Service and Artificial Intelligence

The main objective of this study is to construct a comprehensive conceptual framework that link the relationship between artificial intelligence (AI), trust service framework of system reliability and reliability of accounting information system (AIS). To achieve this objective, the current related literature synthesized and analyzed using meta-analysis as a methodological approach. The findings of this study suggest that AI techniques can enhance the AIS reliability by supporting the security, confidentiality, privacy, processing integrity, and availability as five principles of trust service framework for system reliability. The proposed conceptual framework provides an explanation for such findings. The implications of this study will benefit a wide range of stakeholders including users, management, auditors. Some suggestions for future studies are provided in this study.