The Role of Artificial Intelligence in Enhancing Financial Transparency and Combating Corruption: A Supporting Mechanism For Achieving The Sustainable Development Goals.

Abstract

This study aimed to examine the role of artificial intelligence in enhancing financial transparency and combating corruption as a supporting mechanism for achieving the Sustainable Development Goals, from the perspective of academics and external auditors. To achieve the study objectives, the descriptive analytical approach was adopted. The study population consisted of academics specializing in accounting and certified external auditors working in legally recognized audit offices in the Libyan state. A questionnaire was used as the main tool for collecting primary data. The study reached several key findings, most notably the existence of a fundamental role for artificial intelligence in enhancing financial transparency and combating corruption. The results also indicate a positive role of artificial intelligence, through strengthening transparency and anti-corruption practices, in supporting the achievement of the Sustainable Development Goals. In addition, the findings show no statistically significant differences between the views of academics and external auditors regarding the study variables. The study recommended the need to expand the adoption of artificial intelligence techniques within accounting and regulatory systems, given their proven role in enhancing financial transparency and reducing corrupt practices..