by Ghaith Ahmad Salem Al-Khalaileh
ABSTRACT
This study presents a comprehensive theoretical analysis of the impact of artificial intelligence on the quality of accounting information within contemporary digital business environments. It aims to clarify the conceptual foundations of artificial intelligence and examine its accounting applications in relation to the qualitative characteristics of accounting information, particularly relevance, reliability, understandability, and comparability. Relying on an analytical and comparative review of Arabic and international accounting literature, the study highlights that artificial intelligence is not an automatic determinant of higher accounting information quality, but rather a technological tool whose effects depend on governance frameworks, professional judgment, and transparency of algorithms. The findings indicate that while artificial intelligence can enhance accuracy, timeliness, and predictive capabilities, it may simultaneously pose challenges related to understandability and algorithmic bias. The study contributes theoretically by proposing the notion of algorithmic reliability as an emerging dimension of accounting information quality and emphasizes the need to balance technological advancement with accounting principles and professional oversight.
