Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting
研究了会计信息系统质量（相关性、准确性、可变性、及时性）对财务数据报告准确性的影响，并考察了内部控制系统和人工智能的中介作用，基于566名印度会计人员的调查数据。
The current investigation examines the effects of various dimensions of the Quality of Accounting Information Systems (QoAIS) on their overall quality. It further explores the impact of the Internal Control System (ICS) and accuracy on the reporting of financial data. Additionally, the study investigates the impact of QoAIS on the accuracy of financial data reporting, which is mediated by both the ICS and Artificial Intelligence (AI). The dimensions of QoAIS considered in this study are relevance, accuracy, variability, and timeliness. This cross-sectional study involves 566 accountants and finance officers handling and reporting financial data. The purposive sampling technique was employed to select participants from various locations across India. Partial least square structural equation modelling was utilised to analyse and validate the research framework. The results indicate that relevance, accuracy, variability, and timeliness significantly influence the QoAIS. Moreover, both the ICS and AI also significantly positively influence the quality of AIS. Furthermore, they significantly mediate between QoAIS and the accuracy of financial data reporting. Additionally, the QoAIS, the ICS, and AI significantly positively influence the accuracy of financial data reporting. The implications of this investigation are thoroughly discussed in the respective section.