The Impact of Artificial Intelligence-Based Accounting Systems on Financial Reporting Quality and Investment Decision-Making

This study investigates the impact of Artificial Intelligence (AI)-based accounting systems on financial reporting quality (FRQ) and investment decision-making (IDM) within organizations. With the rapid advancement of digital technologies, AI has emerged as a transformative force in accounting practices, enhancing data processing accuracy, reducing human errors, and improving the timeliness of financial information. The research adopts a quantitative approach using primary data collected through a structured questionnaire distributed among ۲۱۰ financial managers, accountants, and investment analysts across various industries. The study employs statistical techniques including descriptive analysis, reliability and validity tests (Cronbach’s Alpha, Composite Reliability, AVE), correlation analysis, and multiple regression using SPSS and SmartPLS. The findings reveal that AI-based accounting systems have a significant positive effect on financial reporting quality, particularly in terms of accuracy, transparency, and timeliness. Moreover, improved financial reporting quality significantly enhances investment decision-making effectiveness. These results are consistent with prior studies indicating that AI adoption leads to higher-quality financial information and better predictive capability of financial outcomes. Additionally, the study confirms that financial reporting quality acts as a mediating variable between AI-based accounting systems and investment decision-making. The results provide empirical evidence supporting the integration of AI technologies in accounting systems to improve organizational performance and investor confidence. This research contributes to the literature by offering a comprehensive model linking AI adoption, financial reporting quality, and decision-making efficiency. It also provides practical implications for managers, policymakers, and accounting professionals in leveraging AI for enhanced financial reporting and strategic decision-making.

کلیدواژه ها:

Artificial Intelligence (AI) ، Accounting Information Systems ، Financial Reporting Quality ، Investment Decision-Making ، Management Accounting ، Digital Transformation