Investigating the Impact of Using Artificial Intelligence-Based Technologies in Accounting Systems on Financial Reporting Quality and the Improvement of Decision-Making Processes in Companies Listed on the Stock Exchange

The rapid integration of digital innovations has initiated a paradigm shift in corporate financial ecosystems, positioning artificial intelligence (AI) as a disruptive force in modern accounting information systems (AIS). For companies listed on public stock exchanges, where market capitalization is highly sensitive to information quality and transparency, traditional manual reporting frameworks are increasingly insufficient. This study aims to investigate the impact of deploying AI-based technologies in accounting systems on financial reporting quality and the improvement of managerial and investment decision-making processes in listed companies. Employing a systematic review approach, this paper synthesizes contemporary theoretical paradigms—such as Agency Theory, Technology Acceptance Model (TAM), and Contingency Theory—alongside recent empirical literature. It maps the diverse applications of AI (including robotic process automation, machine learning, and cloud-based accounting systems) and analyzes their direct consequences on qualitative reporting characteristics. The analysis reveals that AI adoption significantly enhances the relevance, accuracy, comparability, and timeliness of financial disclosures by removing human latency and processing errors. Furthermore, AI-driven anomaly detection and continuous auditing tools act as powerful defense mechanisms that mitigate the risks of earnings management, financial misstatement, and corporate fraud. However, the findings also highlight that the success of these technologies is not automatic; it relies heavily on the mediating role of user trust, the robustness of internal control systems, and the mitigation of algorithmic biases. Under proper governance, AI provides managers and investors with real-time, predictive business intelligence, thereby reducing information asymmetry and lowering the cost of capital. Ultimately, this study concludes that AI serves as a strategic governance mechanism rather than a mere automation tool. To maximize its benefits, regulators and firms must establish comprehensive frameworks that balance algorithmic capabilities with strong internal controls and professional human judgment.

کلیدواژه ها:

Artificial Intelligence ، Financial Reporting Quality ، Decision-Making Process ، Accounting Information Systems ، Listed Companies