AI_in_Accounting.pdf
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AI_in_Accounting
Section I: AI Foundations and Frameworks in Accounting
Landscape
content 1 Artificial Intelligence in Accounting 3
Musah Mohammed Saeed
content 2 Adoption of Artificial Intelligence in Accounting
Practices: A Study of Moroccan Accounting Firms 25
Haichar Mohammed
content 3 Artificial Intelligence in Accounting: A Bibliometric
Analysis of Scopus-Indexed Literature (2016–2025) 37
Muhammed Ibrahim, Mohammed A. Al-Sharafi, Moamin A.
Mahmoud, Adnan Ameen Bakather and Lim Fung Chen
content 4 Digital Transformation Adoption and Firm
Performance: A TOE Framework Perspective—A Literature Review 57
Marah Essam Al-Safadi, Dana Adel Alqatamin and
Amani Majed Al-Bast
content 5 Ethical Considerations in Employing Artificial
Intelligence in Accounting Information Systems: Hope Versus Reality 69
Adel Mohammed Qatawneh
content 6 Enhancing School Timetable Analysis and Outcome
Modeling Using Search Algorithms Within an Accounting
Information System Framework 91
Ala’a Saeb Al-Sherideh, Ala’a Al-Shaikh, Musab Iqtait,
Rushdi Darodeh, Lina Warrad, Dmaithan Abdelkarim Almajali
and Ra’ed Masa’deh
content 7 The Evolution of Artificial Intelligence in Financial
Reporting: A Bibliometric Analysis 103
Hajar El Bouch, Boutaina Farsi, Mohammed Abdellaoui and
Lalla Hind El Idrissi
Section II: AI Applications and Tools in Accounting
Practices
content 8 AI-Driven Financial Reporting: Accuracy, Efficiency,
and Challenges 125
Judit Katalin Fejes and Etelka E´ va Katits
content 9 AI-Driven Financial Reporting: Integrated Financial
Reporting in Emerging Economies 143
Musah Mohammed Saeed
content 10 AI-Enabled Auditing: Redefining Risk Detection,
Fraud Prevention, and Predictive Intelligence 159
Deepika Dhingra, Jaskiran Arora and Nishi Agarwal
content 11 Artificial Intelligence in Modern Banking: Enhancing
Audit Integrity and Fraud Prevention 179
DeMarcus Oliver and Nizar Mohammad Alsharari
content 12 Artificial Intelligence: The Secret Weapon Against
Financial Fraud 195
Mohammad Aladwan, Naji Anton Alslaibi, Husni Hasan Samara and
Omar Alsinglawi
content 13 The Profit Paradox: Assessing AI’s Financial Impact
Through the Lens of Cost Accounting Systems 207
Willie Robinson and Nizar Mohammad Alsharari
content 14 Redefining Accounting With Artificial Intelligence:
Tools, Trends, and Transformation 225
LaCurtis Powell and Nizar Mohammad Alsharari
content 15 Reinforcement Learning in Fraud Detection:
A Next-Generation Banking Defense 237
P. Ashok, Abhijit Chirputkar and Prafull Nayan
content 16 Revolutionizing Financial Operations: AI in
Telecommunications Accounting 255
Rashad Sayles and Nizar Mohammad Alsharari
content 17 Accounting Forecasting With Random Forest as an
Industrial Strategy: Enhancing Decision Resilience in Industry 271
Fatima-Zahrae Lakhlifi, Adil Idrissi, Souad Habbani and
Mohammed Abdellaoui
content 18 The Development of Artificial Intelligence and
Early Warning Systems in Accounting: Efficiency and Challenges
of Fourth Generation Models 295
Etelka E´ va Katits and Judit Katalin Fejes
content 19 The Impact of Artificial Intelligence on Financial
Statement Preparation: A Comprehensive Analysis 311
Hasan Mansur
content 20 The Impact of Digital Transformation on Auditing
Firms’ Performance: Proposal of a Conceptual Research Model 329
El Kordi Zeyneb and Alami Youssef
Section III: Future Outlook and Education of AI in Accounting
Profession
content 21 AI-Enhanced Experiential Learning for Nature-related
Financial Disclosures 353
Xiao Xu and Shirley Huang
content 22 The Future of Accounting With Artificial
Intelligence in Emerging Economies 373
Musah Mohammed Saeed
content 23 The Role of Artificial Intelligence in Improving the
Quality of Financial Data 389
Mohammad Kamal Abuamsha, Shahd Khaled Abutouq and
Amal Abdalraheem Raddad