The Impact of Artificial Intelligence Technologies on the Management of Accounting Profits: A Study of the Opinions of a Sample of Accountants in Selected Companies in Nineveh Governorate

The main objective of the study is to examine and analyze the practical benefits of generative artificial intelligence technology and its role in improving earnings management. It also examines the risks and obstacles to its application in income management. The study also analyzes the concepts of earnings management and its measurement indicators. The researcher relied on an analytical theoretical methodology based on four main sections related to the study variables and achieving its objectives. The study concluded that artificial intelligence technologies are able to facilitate the tasks of departments and confirm the work of earnings management in general and its impact on the value of the company. It also has the ability to facilitate the inspection processes and limit all transactions that take place in companies, such as multinational companies in particular, whether these transactions are inter- or independent, with the ability to track these transactions, which helps the study achieve its existing objectives in controlling many important earnings management strategies and the impact of intelligence technology on earnings management. V To analyze data and test hypotheses through a questionnaire form published on a sample of companies in the stock market, the researcher reached many results, the most important of which is that the application of generative artificial intelligence technology contributes to improving profits as well as the quality of accounting disclosure of financial statements, improving the profitability of financial performance, and contributing to the preparation of sufficient and accurate indicators to evaluate performance. It also revealed a significant difference between the companies and academics' opinions on the subject of the study regarding the intelligence index and earnings management. Furthermore, there is a significant positive relationship between the application of generative artificial intelligence and improving the quality of financial statements in the construction companies and the subject of the study.