The impact of artificial intelligence systems and technology on the sustainability of the quality of financial reports

The research aims to identify the concept of sustainability in financial reports and the arguments against and in favor of it when applied in business companies. Identify the factors affecting the process of sustaining the quality of financial reports Identify artificial intelligence techniques and know the expected impact of their application on business companies. Clarify the role of artificial intelligence techniques on the sustainability of the quality of financial reports. To achieve the objectives of the research The researcher organized a questionnaire form that included the main axes of artificial intelligence and the extent of its impact on the sustainability of the quality of financial reports, and the research reached several results, the most important of which is that artificial intelligence is one of the most important technologies that have the impact of the value and usefulness of the information shown by financial reports in a fast way and with a distinctive presentation, which makes it more expensive and enhances the sustainability of the quality of financial reports. The application of artificial intelligence systems and techniques is important and inevitable in the field of accounting, which will lead to high quality and continuity in the validity of information, which in turn will lead to the sustainability and quality of financial reports. The research recommended several recommendations, the most important of which is to enhance the use and application of artificial intelligence systems and techniques in economic units to raise the efficiency of accounting operations, which in turn enhances the sustainability of the quality of financial reports. Economic units should provide adequate assistance to the components of artificial intelligence from expert systems, knowledge representation and automatic learning in acquiring knowledge stored in databases that help raise the efficiency of information and the sustainability of the quality of financial reports.