Ali alburaq mohamed rahem

Аннотация

INTRODUCTION The research problem 3 What are artificial intelligence techniques? What is the expected impact of its application in business 1 What is electronic accounting disclosure and the companies? advantages it achieves when applied in business companies? the importance of the study 2 What risks and challenges affect the electronic The importance of the research stems from the accounting disclosure process for financial importance of artificial intelligence, the positives reports? achieved by artificial intelligence techniques, and https://www.theamericanjournals.com/index.php/tajssei 203 THE USA JOURNALS THE AMERICAN JOURNAL OF SOCIAL SCIENCE AND EDUCATION INNOVATIONS (ISSN- 2689-100X) VOLUME 06 ISSUE06 the importance of its application in business and appropriately. As well as updating information companies, to benefit from it in improving the at any time, which achieves trust and transparency electronic accounting disclosure process for and thus reduces the state of information financial reports and making it more transparent asymmetry between different parties, satisfies and beneficial to the beneficiaries. multiple categories of investors at home and abroad, and helps them make rational economic goal of the study decisions. To learn about artificial intelligence techniques The concept of electronic accounting and know the expected impact of their application disclosure for financial reports is clear in that on companies. it is: Explaining the role of artificial intelligence companies establishing one or more websites on techniques in improving the electronic accounting the international information network to disclosure process for financial reports. distribute and publish financial and non-financial the hypothesis of the study information and display annual and interim The main research hypothesis states: “The use of financial reports and performance reports using artificial intelligence techniques based on modern technological tools and means to make activities can help the economic unit improve them available immediately and appropriately. As the electronic accounting disclosure process.” well as updating information at any time, which achieves trust and transparency and thus reduces Artificial intelligence techniques and their role the state of information asymmetry between in accounting disclosure different parties, satisfies multiple categories of The concept of electronic accounting investors at home and abroad, and helps them disclosure: make rational economic decisions. There are many concepts and terminology of Arguments opposing and supporting electronic disclosure This is due to the numerous studies that accounting disclosure: have dealt with the method of presenting Many opposing arguments have emerged that accounting disclosure, due to its strong prevalence confront disclosure Electronic, which is in major economies and its impact in increasing represented by the risks that affect the efficiency the transparency of accounting information and effectiveness of this disclosure, and these risks provided to related parties. This method is based began to reduce users’ confidence in the reliability on the Internet by publishing and displaying the of the information and the ability to rely on it, as a information on the website. For companies. The group of risks related to electronic systems and concept of electronic accounting disclosure for websites on the Internet emerged, represented by financial reports is clear in that it is: companies the risk of poor design, which is considered one of establishing one or more websites on the the technical errors that may occur. When international information network to distribute designing websites for companies, it threatens the and publish financial and non-financial security and integrity of information, and it may be information and displaying annual and interim It is not intentional, but it represents a weakness financial reports and performance reports using facing websites. Likewise, the danger of viruses modern technological tools and means for the and the danger of Internet hackers is one of the purpose of making them available immediately biggest problems that companies face, as they are https://www.theamericanjournals.com/index.php/tajssei 204 THE USA JOURNALS THE AMERICAN JOURNAL OF SOCIAL SCIENCE AND EDUCATION INNOVATIONS (ISSN- 2689-100X) VOLUME 06 ISSUE06 people trying to access any device or network intelligence techniques for language. Natural and specific to a certain field of research using processed, which help companies penetrate more programs specialized in decoding codes and markets with products designed according to the breaking passwords and security barriers. needs of Customers, and provide appropriate Discovering the strengths and weaknesses of the content to them, so artificial intelligence device or information network to which we are technologies contribute to uniting the world by connected, to manipulate and distort th