{"id":"https://openalex.org/W4407639727","doi":"https://doi.org/10.1109/acit62805.2024.10877121","title":"The Impact of Artificial Intelligence Tools on the Quality of Financial Reports in Service Companies","display_name":"The Impact of Artificial Intelligence Tools on the Quality of Financial Reports in Service Companies","publication_year":2024,"publication_date":"2024-12-10","ids":{"openalex":"https://openalex.org/W4407639727","doi":"https://doi.org/10.1109/acit62805.2024.10877121"},"language":"en","primary_location":{"id":"doi:10.1109/acit62805.2024.10877121","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit62805.2024.10877121","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2024 25th International Arab Conference on Information Technology (ACIT)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027561421","display_name":"Bintang Annisa Bagustari","orcid":"https://orcid.org/0000-0002-3862-2417"},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Bintang Annisa Bagustari","raw_affiliation_strings":["Universitas Indonesia,Faculty of Computer Science,Indonesia"],"affiliations":[{"raw_affiliation_string":"Universitas Indonesia,Faculty of Computer Science,Indonesia","institution_ids":["https://openalex.org/I29617571"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072323668","display_name":"Abdul Razzak Alshehadeh","orcid":"https://orcid.org/0000-0001-5123-6660"},"institutions":[{"id":"https://openalex.org/I145019703","display_name":"Al-Zaytoonah University of Jordan","ror":"https://ror.org/04a5b0p13","country_code":"JO","type":"education","lineage":["https://openalex.org/I145019703"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Abdul Razzak Alshehadeh","raw_affiliation_strings":["Al-Zaytoonah University of Jordan,Faculty of Business,Jordan"],"affiliations":[{"raw_affiliation_string":"Al-Zaytoonah University of Jordan,Faculty of Business,Jordan","institution_ids":["https://openalex.org/I145019703"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016486936","display_name":"Haneen A. Al-Khawaja","orcid":"https://orcid.org/0000-0003-4607-9394"},"institutions":[{"id":"https://openalex.org/I4210117471","display_name":"Ajloun National University","ror":"https://ror.org/01m28kg79","country_code":"JO","type":"education","lineage":["https://openalex.org/I4210117471"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Haneen A. Al-Khawaja","raw_affiliation_strings":["Ajloun National University,Faculty of Business,Jordan"],"affiliations":[{"raw_affiliation_string":"Ajloun National University,Faculty of Business,Jordan","institution_ids":["https://openalex.org/I4210117471"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5034086566","display_name":"Ihab Ali El Qirem","orcid":"https://orcid.org/0000-0001-7074-4652"},"institutions":[{"id":"https://openalex.org/I145019703","display_name":"Al-Zaytoonah University of Jordan","ror":"https://ror.org/04a5b0p13","country_code":"JO","type":"education","lineage":["https://openalex.org/I145019703"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Ihab El Qirem","raw_affiliation_strings":["Al-Zaytoonah University of Jordan,Faculty of Business,Jordan"],"affiliations":[{"raw_affiliation_string":"Al-Zaytoonah University of Jordan,Faculty of Business,Jordan","institution_ids":["https://openalex.org/I145019703"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048483046","display_name":"Ghaleb A. El Refae","orcid":"https://orcid.org/0000-0002-2642-275X"},"institutions":[{"id":"https://openalex.org/I161913731","display_name":"Al Ain University","ror":"https://ror.org/023abrt21","country_code":"AE","type":"education","lineage":["https://openalex.org/I161913731"]}],"countries":["AE"],"is_corresponding":false,"raw_author_name":"Ghaleb A. Elrefae","raw_affiliation_strings":["Al Ain University,College of Business,United Arab Emirates"],"affiliations":[{"raw_affiliation_string":"Al Ain University,College of Business,United Arab Emirates","institution_ids":["https://openalex.org/I161913731"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103255354","display_name":"Ayman Abdalmajeed Alsmadi","orcid":null},"institutions":[{"id":"https://openalex.org/I145019703","display_name":"Al-Zaytoonah University of Jordan","ror":"https://ror.org/04a5b0p13","country_code":"JO","type":"education","lineage":["https://openalex.org/I145019703"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Ayman Abdalmajeed Alsmadi","raw_affiliation_strings":["Al-Zaytoonah University of Jordan,Faculty of Business,Jordan"],"affiliations":[{"raw_affiliation_string":"Al-Zaytoonah University of Jordan,Faculty of Business,Jordan","institution_ids":["https://openalex.org/I145019703"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5027561421"],"corresponding_institution_ids":["https://openalex.org/I29617571"],"apc_list":null,"apc_paid":null,"fwci":1.4238,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.84755802,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"5"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.9334999918937683,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.9334999918937683,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-services","display_name":"Financial services","score":0.45972415804862976},{"id":"https://openalex.org/keywords/service","display_name":"Service (business)","score":0.44778358936309814},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.4417106509208679},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.41895830631256104},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.40918323397636414},{"id":"https://openalex.org/keywords/engineering-management","display_name":"Engineering management","score":0.3674812912940979},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3347357511520386},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.2277221381664276},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.17989596724510193}],"concepts":[{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.45972415804862976},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.44778358936309814},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4417106509208679},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.41895830631256104},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40918323397636414},{"id":"https://openalex.org/C110354214","wikidata":"https://www.wikidata.org/wiki/Q6314146","display_name":"Engineering management","level":1,"score":0.3674812912940979},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3347357511520386},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2277221381664276},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.17989596724510193},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/acit62805.2024.10877121","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit62805.2024.10877121","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2024 25th International Arab Conference on Information Technology (ACIT)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.4099999964237213}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W1554380321","https://openalex.org/W2071892020","https://openalex.org/W2121970262","https://openalex.org/W2945426151","https://openalex.org/W2963095307","https://openalex.org/W3003316690","https://openalex.org/W3005979355","https://openalex.org/W3101187477","https://openalex.org/W3122651196","https://openalex.org/W4236036714","https://openalex.org/W4242875917","https://openalex.org/W4285386560","https://openalex.org/W4288043957","https://openalex.org/W4313549221","https://openalex.org/W4380449803","https://openalex.org/W4399810149","https://openalex.org/W6610618878"],"related_works":["https://openalex.org/W2748952813","https://openalex.org/W2974491469","https://openalex.org/W2384667405","https://openalex.org/W2373216116","https://openalex.org/W2362665430","https://openalex.org/W3123396266","https://openalex.org/W4323667137","https://openalex.org/W3123546991","https://openalex.org/W2352466142","https://openalex.org/W2375981319"],"abstract_inverted_index":{"This":[0],"study":[1,125],"aimed":[2],"to":[3,53,66,74,110,192,203,212,219,230],"demonstrate":[4],"the":[5,19,29,35,59,62,71,76,81,89,97,102,112,144,154,178,194,221,232,248],"impact":[6,131,169],"of":[7,21,37,61,83,92,123,139,146,166,168,173,189,196,226,234,250],"artificial":[8,67,140,197,227],"intelligence":[9,68,141,198,228],"tools,":[10,69],"represented":[11,79],"by":[12,86,177],"(expert":[13],"systems,":[14],"and":[15,70,114,129,200,207,216,223,240,246,255],"neural":[16,179],"networks)":[17],"on":[18,28,88,96,143,153,170,185],"quality":[20,82,145,172,233],"financial":[22,84,90,147,174,236],"reports":[23,85,148],"in":[24,80,149,164,187,244,252],"service":[25,93,150,190],"companies":[26,94,151,191,202,254],"listed":[27,95,152],"Amman":[30,98,155],"Stock":[31,99,156],"Exchange.":[32,157],"To":[33],"achieve":[34],"objectives":[36],"this":[38,124],"study,":[39],"two":[40],"methodologies":[41],"were":[42,108],"relied":[43],"upon:":[44],"The":[45,121,158],"descriptive":[46],"analytical":[47],"approach":[48,73],"through":[49,117],"developing":[50],"a":[51,127,136,209],"questionnaire":[52],"collect":[54],"primary":[55],"data":[56,113],"for":[57,101],"measuring":[58],"elements":[60],"independent":[63],"variable":[64,78,161],"related":[65],"applied":[72],"estimate":[75],"dependent":[77],"relying":[87],"statements":[91],"Exchange":[100],"year":[103],"(2023).":[104],"Appropriate":[105],"statistical":[106,137],"methods":[107],"used":[109],"analyze":[111],"test":[115],"hypotheses":[116],"multiple":[118],"regression":[119],"analysis.":[120],"results":[122,183],"show":[126],"positive":[128],"strong":[130],"with":[132],"different":[133],"values":[134],"from":[135],"perspective":[138],"tools":[142,199,229],"expert":[159],"systems":[160],"came":[162],"first":[163],"terms":[165],"strength":[167],"achieving":[171],"reports,":[175,237],"followed":[176],"network\u2019s":[180],"variable.":[181],"These":[182],"call":[184],"those":[186],"charge":[188],"increase":[193,231],"use":[195],"urge":[201],"apply":[204],"them":[205],"effectively":[206],"give":[208],"greater":[210],"role":[211],"information":[213],"technology":[214],"experts":[215],"smart":[217],"applications":[218],"ensure":[220],"efficient":[222],"economical":[224],"application":[225],"produced":[235],"establishing":[238],"transparency":[239],"rising":[241],"investor":[242],"confidence":[243],"them,":[245],"ensuring":[247],"efficiency":[249],"operations":[251],"these":[253],"supporting":[256],"their":[257],"profit":[258],"continuity.":[259]},"counts_by_year":[{"year":2025,"cited_by_count":3}],"updated_date":"2026-04-17T18:11:37.981687","created_date":"2025-10-10T00:00:00"}
