The Impact of Deep and Machine Learning on Financial Reports Quality and it’s Reflective on Decisions Making

Abstract

Purpose: Aims this sthey to measure the impact of Artificial Intelligence (AI) on the financial reports quality (FRQ) and its reflection on Decision Makers (DM).Design/methodology/approach: we adopted the descriptive analytical approach The study tool used the questionnaire, which was distributed to a sample of mainly accountants, as well as several programmers, and 121 responses were obtained, and the statistical program was used to analyze the results and test hypotheses. Smart-PlsFindings: The results of the study showed that there is a positive effect of AI represented by Machine Learning (ML) and Deep Learning (DL) on the FRQ and DM, as well as there is a positive effect of the FRQ on DM.Research, Practical & Social implications: with the expansion of the economic requirements of society, in addition to the rapid development of information technology, including the development of AI and the prosperity it brought about in several areas, including computer science, engineering and medicine, which provided a good opportunity For accountants in employing AI technology in order to raise the FRQ,Originality/value: the technology has become necessary to be applied in the field of accounting, because this will lead to important changes in the accounting industry and its development.