Search Results for artificial-intelligence-techniques
Abstract
This research aims to measure the impact of using Internet of Things (IoT) and machine learning techniques on achieving the characteristics of accounting information and the extent to which this is reflected in the conceptual statement/8.This is based on the ability of artificial intelligence techniques to solve business problems and overcome obstacles facing companies by using highly advanced devices and applications, as it is a system capable on simulating human intelligence. According to the importance and problem of the research, and for the purpose of testing its hypotheses, a questionnaire was designed using Google Forms and distributed electronically to the research sample members, who were selected using a deliberate (intentional) sample consisting of employees from the departments of (financial affairs, auditing and internal control). (50) responses were obtained. Using the Statistical Package for the Social Sciences (SPSS), the results of the questionnaire were analyzed. According to the applied frame wall of the research, a set of conclusions were reached, the most important of which was that artificial intelligence techniques achieve the qualitative characteristics of accounting information, as stated in Conceptual statement/8. The researchers presented a set of The most prominent recommendations include the adoption by the Accounting Department of the Basrah Municipality Directorate of artificial intelligence techniques when performing various accounting tasks.
Abstract
The research seeks to achieve a set of objectives, the most important of which is measuring the impact of using artificial intelligence techniques in improving the disclosure process in financial statements and its reflection in sustainable development. In consistency with the importance of the research and through its problem, the researchers sought to test the research hypotheses. To achieve this, a questionnaire was designed using (Google Form) and distributed on line to the elements of the research sample that were selected using the intentional sample consisting of employees of the departments of (financial affairs, auditing and internal control). (50) answers were obtained. Through the Statistical Package for Social Sciences (SPSS) application, the results of the questionnaire were analyzed. According to the applied framework of the research, a set of findings were reached, the most important of which were: Robotic process automation technology supports the accounting disclosure process in the financial statements prepared by the Presidency of the University of Basrah, which achieves sustainable development elements. The researchers presented a set of recommendations, the most prominent of which is that the Presidency of the University of Basra issue rules and instructions under which it is committed to converting to Use of artificial intelligence techniques.
Abstract
Rapid evolution of the Internet of Things (IoT) has transformed the urban infrastructure because it is possible to interconnect systems that can improve transportation, healthcare, security, energy management, and public services. Implementation of IoT network in Iraqi cities faces numerous constraints including lack of infrastructural development, network saturation, unstable connections, poor cybersecurity and lack of resource management. These factors largely affect dependability and functionality of smart city applications. This paper examined how Artificial Intelligence (AI) methods applied to improve IoT network performance in Iraqi cities through effective data routing, predictive maintenance, anomaly detection, bandwidth optimization, and intelligent resource management. Machine learning, Deep Learning and reinforcement learning methods were commonly used methods to address the conditions of dynamic networks and maximize operational efficiency. The study aims at the application of AI techniques to strengthen current IoT systems to enhance scalability, minimize latency, enhance security, and energy efficiency. The research, based on analytical modeling and comparative performance analysis, shows that AI-based IoT systems significantly improve technological resilience of cities and assist Iraq in the development of smart cities. The results offer viable advice to policy makers, network engineers and urban planners who wish to develop modern cities in Iraq using intelligent technology.
Abstract
The importance of this research lies in its addressing a highly important and contemporary topic by focusing on employing artificial intelligence techniques as an advanced analytical tool in the work of the auditor. This employment aims to enhance the auditor's ability to detect fraudulent practices in financial statements, which contributes to raising the quality of the audit process and keeping pace with global technological developments. This is reflected in reducing detection risks and enhancing the auditor's understanding of the economic unit's environment under audit. AI-based auditing contributes to providing accurate and distinctive information that supports the process of detecting fraud in financial statements, which positively impacts reducing the risk of financial fraud. Moreover, adopting AI in audit firms gives them a tangible competitive advantage and supports enhancing stakeholders' confidence in the results and reliability of the audit process. To achieve this, a survey form was designed for this purpose to survey the opinions of a sample of auditors and employees in audit units who have professional experience related to the nature of the research. The research reached a number of conclusions, including that the sample agreed that the contribution of AI systems to improving the accuracy of detecting financial fraud compared to traditional methods based on manual rules came in first place, while adopting the hybrid approach that combines AI and traditional rules is the best practice in fraud detection systems came in second place, with regard to the extent of AI's contribution to detecting and reducing financial fraud.
Abstract
This paper reviews the growing role of AI in accelerating the discovery and design of inorganic nanomaterials for sustainable development through a six-stage pipeline: Data → AI → Prediction → Design → Fabrication → Application. Using a critical-analytical approach supported by quantitative metrics (99.99% correlation for TiO₂ band gap, screening of >10 million oxides, >2 compounds/day at A-Lab), it systematically compares ML, DL, and GNN techniques, alongside DFT-based high-throughput screening, inverse design, active learning, and self-driving laboratories. Based on 30 peer-reviewed references (2013–2026) selected using PRISMA guidelines from Scopus, Web of Science, and Google Scholar.
Abstract
The research aims to provide a scientific framework on artificial intelligence and determine the impact of using artificial intelligence on audit quality in light of the digital transformation and review some studies on the role of artificial intelligence on audit quality. To achieve this goal and by adopting the descriptive, inductive and analytical approach, a number of hypotheses were formulated and by designing a questionnaire distributed to the research sample represented by accountants and auditors, The number of questionnaires was (70), where the questionnaire was subjected to statistical analysis using the (SPSS) program and several conclusions were reached, the most important of which is that there is a statistically significant correlation between artificial intelligence and audit quality in light of the digital transformation. At a significance level of (1%), meaning that the decision result is acceptable with a confidence level of (99%). The answers of the research sample agreed that the use of artificial intelligence, including its technologies, most notably expert systems in light of the digital transformation, achieves audit quality. In light of the conclusions, a number of recommendations were made, the most important of which is encouraging economic units to transform digitally by replacing traditional accounting systems with computerized systems to encourage auditors to use artificial intelligence in the auditing process, as well as holding courses and conferences to enhance auditors’ awareness of the importance of using artificial intelligence and its techniques using digital auditing and its role in achieving audit quality in light of the rapid spread of technology
Abstract
This study aims to examine the impact of Artificial Intelligence (AI) technologies on enhancing the quality of digital banking services, with a particular focus on electronic trust as a mediating variable in this relationship. The research problem stems from the challenge faced by banks in balancing the adoption of intelligent technological solutions with maintaining high levels of customer trust, especially within a rapidly evolving digital environment characterized by increasing cyber risks. The study adopted a descriptive-analytical approach and was conducted on a sample of 200 bank customers in Iraq. The findings reveal a significant positive direct effect of AI technologies on digital service quality. However, this effect becomes stronger and more statistically significant in the presence of high electronic trust, confirming its mediating role. Accordingly, the study recommends that banks pursue an integrated strategy combining advanced intelligent systems with robust cybersecurity measures and technological transparency to foster digital reliability and sustainable customer relationships grounded in trust and perceived value.