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Information Sciences Letters

Information Sciences Letters

Abstract

In this paper, we discuss the impact of the artificial intelligence and automatic accounting information system on supporting the quality of financial statements. It is shown that different factors can be used to enhance the quality of financial statements. The needed information to make different decisions. Finally the research recommended the importance of using artificial intelligence techniques in accounting information systems to increase the efficiency and effectiveness of these systems with focusing on raising the scientific and practical qualifications for accountants in universities.

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