أثر تكنولوجيا الذكاء الاصطناعي في تحسين فعالية دور أساليب المحاسبة القضائية في مكافحة الفساد: دراسة ميدانية

Abstract EN

There is no doubt that the continuous changes in today's world have contributed to changes in the economic environment and the emergence of information and communication technology, which has affected various fields, including accounting and auditing.

the research aimed to study the impact of artificial intelligence technology in improving the effectiveness of the role of forensic accounting methods in combating corruption, by identifying the factors that act to improve the effectiveness of forensic accounting methods in combating corruption, and to identify the impact of artificial intelligence technology in improving these factors.

a field study was conducted on 132 individuals by distributing survey lists to auditors, information technology staff, faculty members and graduate students in order to test the research hypotheses.

the study concluded the importance of the role of forensic accounting methods in detecting fraud and combating corruption.

and that there is a statistically significant effect of applying artificial intelligence technology on improving the effectiveness of forensic accounting methods in combating corruption.

there are many factors that improve the effectiveness of forensic accounting methods in combating corruption, and through the distinctive characteristics of artificial intelligence technology, the effectiveness of these factors can be improved, which contributes effectively to combating corruption.