Review
Open access
Aug 2026
Integrating Artificial Intelligence and Management Accounting Effect on Trust in Iraqi Banks: A Mediating Role of Financial Reporting Quality
The results indicate that integrating AI technologies with management accounting does not necessarily lead to a direct increase in trust in banks, but this is achieved through high-quality financial reporting, which acts as an intermediary between technological advancement and trust building.
Taiseer Mohammed Jumaah, Durgham Ahmed Abdul Ridha, Islam Ahmed Abdulridha et al.
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