Exploring the Role of AI in Improving VAT Reporting Quality: Experimental Study in Emerging Markets
In recent years, artificial intelligence has increasingly been interesting for its role in improving accounting practices. This research investigates whether there is a significant difference in value-added tax (VAT) reporting quality between traditional methods and those assisted by artificial inte...
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| Veröffentlicht in: | Journal of risk and financial management 2024-11, Vol.17 (11), p.477 |
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| container_issue | 11 |
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| container_title | Journal of risk and financial management |
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| creator | Al Najjar, Moustafa Mahboub, Rasha Nakhal, Bilal Gaber Ghanem, Mohamed |
| description | In recent years, artificial intelligence has increasingly been interesting for its role in improving accounting practices. This research investigates whether there is a significant difference in value-added tax (VAT) reporting quality between traditional methods and those assisted by artificial intelligence (AI) in emerging markets. The experiment introduces an AI intervention using ChatGPT-4 to analyze data for accounting errors. The results demonstrate that AI-assisted reporting significantly improves reporting quality, as the AI effectively identified accounting errors that were missed in traditional reporting. This study makes a valuable contribution by providing novel, practical insights into the role and capabilities of AI in tax reporting, employing a rarely used experimental methodology to explore this topic. |
| doi_str_mv | 10.3390/jrfm17110477 |
| format | Article |
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| source | Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; MDPI - Multidisciplinary Digital Publishing Institute |
| subjects | Accounting Accounting firms Accounting procedures Accounting systems Artificial intelligence Automation Chatbots Data analysis Efficiency Emerging markets Human error Macroeconomics Modernization Software Technique Technology Acceptance Model Technology adoption Value-added tax |
| title | Exploring the Role of AI in Improving VAT Reporting Quality: Experimental Study in Emerging Markets |
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