The Role of Advanced Artificial Intelligence Technologies in Improving the Disclosure Transparency of Companies Reports: A Field Study on Saudi Insurance Companies

This study aimed to examine the role of  advanced artificial intelligence technologies, machine learning and deep learning, in enhancing the transparency of accounting disclosure with a field study on Saudi insurance companies. The study sought to identify the determinants and requirements for improving accounting disclosure, explore the characteristics and nature of machine learning and deep learning technologies, and assess the impact of these technologies on enhancing the transparency of accounting disclosure in Saudi insurance companies. To achieve the study’s objective, the study adopted the deductive approach to derive research hypotheses by analyzing previous studies related to the research topic. Additionally, the inductive approach was employed to examine practical reality, test the validity of the research hypotheses, and derive conclusions through a field study conducted on the study sample 176 subjects. The study yielded several findings, the most significant of which are One of the key impacts of machine learning technology on improving the transparency of accounting disclosure in Saudi insurance companies is that investing in machine learning enhances transparency in financial disclosures. Additionally, machine learning technology aids in analyzing large volumes of accounting data, thereby enhancing transparency and One of the major effects of deep learning technology on improving the transparency of accounting disclosure in Saudi insurance companies is that it helps companies develop more accurate and reliable predictive financial models.