A joint research team from Al-Furat Al-Awsat Technical University / Karbala Polytechnic College, the University of Kerbala, and the University of Babylon published scientific research titled:
“The Use of Artificial Intelligence by Commercial Banks and its Impact on Accounting Disclosure in Compliance with Transparency Requirements: Evidence from the Iraq Stock Exchange” in the Technium Social Sciences Journal, published in Romania.
The research team comprised Asst. Lect. Iman Baqir Ameen Al-Mousawi from Karbala Polytechnic College, Al-Furat Al-Awsat Technical University; Prof. Dr. Asaad Mohammed Ali Wahhab Al-Awwad from the University of Kerbala, College of Administration and Economics, Department of Accounting; and Asst. Lect. Khitam Raheem Sabr Al-Dulaimi from Hammurabi College of Medicine, University of Babylon.
The study focused on analyzing the practical implementation of artificial intelligence applications across Iraqi commercial banks listed on the Iraq Stock Exchange, examining their impact on enhancing accounting disclosure and adherence to international transparency standards. The researchers based their findings on a questionnaire distributed to 191 participants, including accountants, internal auditors, academics, and financial professionals, analyzing the collected data using descriptive statistics as well as simple and multiple linear regression models.
