The Role of Artificial Intelligence in Predicting Financial Failure to Enhance Accounting Reliability: A Field Study in Iraqi Universities

The current study sets as its objective the examination of the role of artificial intelligence (henceforth AI) in predicting financial failure to improve the quality of accounting disclosure. To operationalize this objective, the researcher used a descriptive-analytical approach to construct the study, where data was collected through a tailored questionnaire. This was designed specifically for this purpose and handed out to a group of 200 respondents the responses of whom were retrieved for analysis. Data were collected through a specially prepared questionnaire distributed to a sample of 200 respondents from the targeted groups. This was done by utilizing AI to enhance academic performance and the ability to predict financial failure in order to improve the way we can describe how credible and reliable disclosing data is. In recent years, there has been rapid development in AI technologies, making it a valuable medium in predicting financial problems, especially financial failure. Financial failure is considered one of the most significant challenges facing organizations due to its negative impact on the continuity of economic entities and the way we can describe how credible and reliable disclosing data is. Moreover, this research aims to achieve early prediction of financial failure in the presence of AI and to examine its contribution to improving the way we can describe how credible and reliable disclosing data is within academic institutions in Iraq. The study followed a field research method by using a questionnaire survey, and this survey got distributed to a group sample of academic people in the accounting departments. What the research discovered is that employing AI techniques and tools can assist the related parties and stakeholders to identify the warning signs and indicators of financial failure at an early point and before it happens. We can safely say that this contributes to making better the way we can describe how credible and reliable disclosing data is when we look at it as being transparent, accurate, reliable, and relevant.AI,