Angela ASEMOTA

This study investigated artificial intelligence applications in relation to financial reporting quality among deposit money banks in Nigeria. The specific objectives were to examine the extent to which artificial intelligence accounting, artificial intelligence data analytic, artificial intelligence auditing and artificial intelligence predictive applications have influence on financial reporting quality of deposit money banks in Nigeria. This study was a field survey for the year 2025. A total of 2,839 accountants, auditors and management staff constituted the population size, while 351 staff of deposit money banks in Benin City of Edo state formed the sample size by employing stratified and purposive sampling selection techniques. It was a quantitative research design and the main instrument used in collecting data was questionnaire administration. The statistical techniques employed include descriptive statistics, Pearson correlations, variance inflation factor and least squares regression method. The study found that artificial intelligence accounting, data analytic and predictive applications have significant positive t-statistics value of 2.480, 2.441 and 2.796 with a probability value of 0.010 (1%), 0.010 (1%) and 0.005 (0.5%) respectively. It was also revealed that artificial intelligence auditing applications has no significant influence on financial reporting quality among deposit money banks in Nigeria but has positive t-statistics value of 1.634 with a probability value of 0.103 (10%). Thus, the study concluded that artificial intelligence applications in accounting, data analytics, auditing and predictive analytics are critical in facilitating enhancement in financial reporting quality among deposit money banks. It therefore recommended that organisations should take advantages of artificial intelligence innovation by training and developing their accountants, auditors and senior managers in areas of financial transactions analyses and prediction to enhance financial reporting quality for the interest of stakeholders.