Using Artificial Intelligence to Enhance the Quality of Accounting Information in Iraqi Economic Units
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Abstract
This study investigates the effect of artificial intelligence (AI) capability on the quality of accounting information in Iraqi economic units, with the mediating role of accounting information system (AIS) quality and the moderating effects of firm size, governance quality, and digital readiness. Using a quantitative, cross-sectional design, data are collected through a structured questionnaire from 351 accountants, financial managers, and IT officers in Iraqi public and private organizations. Structural equation modeling (SEM) using Smart PLS 4 was employed to test the proposed hypotheses. The results indicate that AI capability has a significant positive effect on both AIS quality and accounting information quality. AIS quality partially mediates the relationship between AI capability and accounting information quality, accounting for a substantial portion of the total effect. In addition, firm size, governance quality, and digital readiness significantly moderate the AI–accounting information quality relationship. These findings demonstrate that AI adoption enhances the relevance, reliability, and timeliness of accounting information in Iraq, particularly when supported by strong system quality and institutional conditions. The study provides empirical evidence to support digital transformation initiatives in the Iraqi accounting profession and offers practical implications for managers, regulators, and policymakers.
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