Abstract
This study aims to investigate the role of artificial intelligence applications in improving the transparency of financial reports. The main results of the study show that the application of artificial intelligence systems contributes to improving the reliability and transparency of financial reports, which enhances investor confidence and improves corporate governance. Therefore, companies should keep pace with developments and use technology, especially artificial intelligence technologies and systems, to improve and enhance the transparency of financial reports. Artificial intelligence can help detect financial fraud patterns in financial data, which leads to protecting investors from financial losses and potential risks. It also leads to improving investment and risk management decisions. Artificial intelligence can also help in creating interactive financial reports that users can customize according to their needs, which can lead to increased transparency and improved understanding of financial information
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