The role of artificial intelligence in improving the accounting and auditing profession (Field research from auditors, chartered accountants, and academics in the field of accounting)

Abstract

This research aims to demonstrate the importance of using artificial intelligence (AI) as a modern digital technology that seeks to enhance the performance of the accounting and auditing professions. This is achieved by surveying the perspectives of a sample of auditors, certified public accountants, and academics in the field of accounting. The research clarifies the most important modern technologies and programs that support the work of auditors and certified public accountants in order to develop the accounting and auditing professions and keep pace with modern developments and changes in the contemporary business environment. The research also explores how AI can develop the accounting and auditing professions to achieve benefits in all financial operations. The researchers adopted a descriptive-analytical approach and used a questionnaire as a tool to collect the necessary data and information from the research sample of (132) accountants, auditors, and academics. This data was then analyzed using the SPSS statistical analysis program. The research results show that accounting practices have developed significantly as a result of the emergence of modern technologies, which have contributed to eliminating outdated traditional systems, reducing time, effort, and costs, and avoiding human error. AI can enhance the efficiency and effectiveness of auditing processes, leading to the preparation of more accurate and reliable financial reports. The research recommends... The research highlights the need to support the development of the accounting and auditing professions by supporting all financial operations using artificial intelligence technologies.