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Open access 2026

The Effect of Artificial Intelligence Utilization on Financial Reporting Quality: The Mediating Role of Users’ Trust in Accounting Systems

The objective of this study is to examine how artificial intelligence utilization influences financial reporting quality through the mediating role of users’ trust. This applied research employed a descriptive-correlational design. The statistical population consisted of accountants, financial analysts, and managers in...

N. Sheikh · 0 citations

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