Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of using artificial intelligence in preventing fraud in financial statements in companies in the South Pars Special Zone

Document Type : Original Article

Authors
saleh shahabi 1
abbas allahyari 1
mohammad ghasemi 2
1 Assistant Professor, Accounting Department, Lamerd Branch, Islamic Azad University, Lamerd, Iran.
2 Master's degree student in Financial Management, Lamerd Branch, Islamic Azad University, Lamerd, Iran.
Abstract
The aim of this study is to determine the effect of the use of artificial intelligence in preventing fraud in financial statements in companies in the South Pars Special Zone. The research method was descriptive-survey and applied. The research data was collected cross-sectionally in the first half of 1404 through a questionnaire distributed among the sample members and collected over a specific period of time. The validity was assessed in the form of face validity and data reliability using Cronbach's alpha test and its regression analysis. In this regard, the statistical population is the companies in the South Pars Special Zone, and the statistical sample includes 136 of all internal and independent auditors and financial experts active in the company, who were selected using the Morgan table method. The results of the study indicate that the use of artificial intelligence in preventing fraud in financial statements in companies in the South Pars Special Zone has a significant effect. Therefore, pressures, opportunities, and rationalization of the use of artificial intelligence reduce fraud in financial statements and play a positive role in the overall performance and quality of the company's financial reporting.
Keywords
Pressures
opportunities
rationalization
application of artificial intelligence
prevention of fraud in financial statements

Subjects