The Role of Artificial Intelligence-Based Accounting Information Systems in Enhancing Financial Transparency and Reducing Organizational Fraud: An Empirical Analysis of Companies Listed on the Tehran Stock Exchange

This study aims to investigate the impact of Artificial Intelligence (AI)-based Accounting Information Systems (AIS) on financial transparency and the reduction of organizational fraud among firms listed on the Tehran Stock Exchange. The research is applied in purpose and descriptive-correlational in nature. The statistical population includes ۱۶۰ listed companies during ۲۰۲۱-۲۰۲۴. Data were collected using a researcher-made questionnaire (based on a five-point Likert scale) to assess the implementation level of AI-based AIS, as well as financial transparency indices extracted from the Codal system. Data analysis was performed using the Partial Least Squares (PLS) structural equation modeling approach. Results show that the implementation of AI-based AIS has a significant positive effect on financial transparency (B = ۰.۶۱, p < ۰.۰۱) and a significant negative effect on financial fraud occurrence (B = -۰.۴۸, p < ۰.۰۵). The findings highlight that integrating intelligent technologies into accounting practices enhances accountability, mitigates fraud risks, and strengthens stakeholder confidence in financial reporting.

کلیدواژه ها:

Accounting Information Systems ، Artificial Intelligence ، Financial Transparency ، Organizational Fraud ، Tehran Stock Exchange