The Impact of Artificial Intelligence on Accounting and Auditing An Analytical Study on a Sample of Academics in Iraqi Universities

Abstract

This study aims to determine the impact of artificial intelligence techniques on accounting and auditing. To achieve this objective, a questionnaire was designed as a tool for data collection and was distributed to a sample of academics working in Iraqi universities as well as universities in the Kurdistan Region of Iraq who are specialized in the field of accounting and auditing. The study reached several results, the most important of which are that the application of artificial intelligence techniques affects the procedures of accounting and auditing work, and artificial intelligence represents a future indicator of the next world picture and an expression of events that symbolize unprecedented technological development, as it enters all fields of different sciences, including accounting and auditing, and here requires those in charge of following the developments in accounting and searching for appropriate formulas to find an objective adaptation to achieve the requirements of this development and walk with balanced steps with it. The study recommended a set of recommendations, the most prominent of which is the need for universities, research centers, and other professional organizations to direct their attention towards focusing on the study of artificial intelligence techniques and their various applications and to start putting forward accounting and auditing ideas with applied content that are consistent with the requirements of artificial intelligence and identify the nature of the change that can be introduced to the existing accounting and auditing practices, and adapt them to the requirements of applying artificial intelligence techniques.