Keywords: Artificial Intelligence, Accounting Audit, Accounting Information Systems.
Abstract
The current study examines how artificial intelligence (AI) enhances the performance of a company’s public accounting information systems (AIS). A quantitative approach was used to accomplish this goal and show how well it fits with reality within the scope of public accounting. Primary data was gathered through the use of a questionnaire and analysed with SPSS-22. To ensure the constructs' validity and trustworthiness, a chronbach's alpha and an exploratory factor analysis were performed. The hypothesis was examined via regression analysis. The research found that the use of AI techniques greatly contributed to the improvement of public accounting information system. The research suggests that organisations should coordinate the activities of intelligent systems with their financial targets.