The Role of Artificial Intelligence Adoption to Improve Quality of Financial Reports (Case Study Based on Jordanian Traditional Banks)

The objective of this study is to evaluate the role of implementing AI in enhancing the quality of financial reports within traditional banks operating in Jordan. This study relies on artificial intelligence adoption as independent variables and focuses on the quality of financial reports as the dependent variable. To realize this aim, participants in the study are chosen from the banking sector, and the sample includes 15 traditional banks employed and active in Jordan throughout the year 2021. All selected banks are publicly listed on the Amman Stock Exchange (ASE). The findings illustrate that the quality of financial reports has positively impacted by AI adoption. Whereas, AI adoption plays a crucial role in enhancing the usefulness of accounting information by improving fundamentals and enhancing qualitative characteristics. These improvements collectively contribute to the overall utility of the provided financial information.