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Ali H. N. BniLam

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Open access Aug 2026

Artificial intelligence applications and the reduction of accounting errors in bank financial statements: Evidence from the Iraqi banking sector

It is recommended that preparers and auditors of bank financial statements leverage AI's error-detection capabilities, irrespective of error size, to improve the accuracy and reliability of financial statements in the banking sector.

Ali H. N. BniLam · 0 citations

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