Cover
Volume 7, Issue Speical 7 (2026)

Published: November 5, 2026

Pages: 87-101

Research Article

The reality of sustainable accounting in light of artificial intelligence and its impact on financial reports: An exploratory study in Iraqi commercial companies

Hayder J. M. Jabr 1 Ali H. Naji 2 Hazem M. Dayeh 3
1Accounting techniques, College of Management and Economics, Babylon University, Babylon, Iraq
2Ministry of Finance, Iraqi Insurance Company, Iraq
3Department of Accounting, College of Adminstrative Sciences, Al-Mustaqbal University, Babylon, Hillah, Iraq
History
  • Received: August 15, 2026
  • Available Online: November 5, 2026
DOI

https://doi.org/10.56967/ejfb20261017

Abstract

The study aims to identify the conceptual framework of sustainable accounting and the role of Artificial Intelligence (AI) technologies in enhancing corporate reporting. Furthermore, it demonstrates the impact of adopting sustainability accounting on the financial reporting of a sample of five companies listed on the Iraq Stock Exchange from the year (2019) to the year (2022). The study relied on the descriptive analytical approach using the SPSS program. The main findings reveal the absence of a statistically significant relationship regarding the influence of disclosure in financial reports to apply sustainability standards on investors' decisions, as well as the absence of a significant relationship between the impact of sustainability accounting and the quality of financial reports. Integrating AI tools—such as machine learning and automated ESG analytics—can bridge these gaps by improving data accuracy, reducing reporting bias, and enhancing transparency. The study recommended a set of recommendations, the most important of which is obligating auditors specialized in the profession of auditing companies not to express an opinion on the validity of financial reports if they are devoid of sustainability accounting reports and supported AI-driven disclosure metrics.

Keywords

References

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