دور الذكاء الاصطناعي في الحد من ممارسات المحاسبة الابداعية

Abstract

The study aims to elucidate the role of artificial intelligence in reducing creative accounting practices, relying on the analytical inductive method and surveying practitioners in the accounting field. Using the SmartPLS4 program, the study concluded that there is a correlational relationship between artificial intelligence and creative accounting practices at the level of the income statement and the cash flow statement. Therefore, it is necessary to develop an AI system that facilitates continuous auditing of corporate operations, data analysis, and the detection of fraud, creativity, and unusual patterns in companies with big data.