The impact of artificial intelligence applications on reducing accounting information asymmetry

A field study of a sample of Islamic banks

Abstract

The purpose of the current research is to study the effect of artificial intelligence practices represented by (expert systems, knowledge representation, automatic learning, and intelligent agent) in reducing the inconsistency of accounting information among a sample of employees in Islamic banks. The research was launched from an important issue to address the problem raised, which is (Is there an effect of artificial intelligence practices in reducing the inconsistency of accounting information among employees in Islamic banks in Baghdad?), and in order to address this problem, the research adopted the descriptive analytical approach by adopting the questionnaire tool as a tool to collect the necessary data about the target sample. On this basis, the opinions of (150) employees were taken, and (137) questionnaires were retrieved, of which (28) were damaged, and (109) were valid for analysis, which means that the response rate was (91.33%). To analyze the results of the research, the Excel program and the statistical package (SPSS.V.28) were adopted to analyze the results. The research came out with a set of results, the most important of which is that employees in Islamic banks have a great interest in adopting artificial intelligence practices in work in order to facilitate and to accomplish the tasks assigned to them accurately, clearly and quickly in order to ensure reducing the inconsistency of accounting information. Based on these results, the research recommended the need for Islamic banks to pay attention to adapting to the work environment and keeping pace with technological developments in adopting artificial intelligence as a tool to interpret and analyze the required results in order to ensure reducing the inconsistency of accounting information.