Artificial Intelligence’s Moderating Impact on the Relationship between Ethical Commitment and Creative Accounting Practices

Abstract

AI moderates ethical commitment and creative accounting in this study. The goal is to examine how AI affects organisations’ ethical commitment and creative accounting practices. The mixed-methods study uses qualitative and quantitative data. The introduction discusses ethical accounting and creative accounting difficulties. It emphasises the necessity for good financial reporting ethics detection and prevention. The problem statement concerns the absence of study on how AI mitigates innovative accounting practices and affects ethical commitment. AI can improve accounting transparency, accuracy, and consistency. This study examines how AI moderates ethical commitment and creative accounting practices. It explores how AI can detect and avoid creative accounting, promoting ethical financial reporting. The methodology includes research design, participant selection, and data collection. It analyses financial data from a sample of organisations in various industries and interviews accounting professionals. The study results are in the results section. AI moderates the link between ethical commitment and inventive accounting practices. The results show that AI can reduce creative accounting and promote ethical financial reporting. The study advises organisations and policymakers. It recommends using AI-powered tools to detect and prevent creative accounting. Training and awareness programs are also stressed. Finally, this study examines AI’s moderating effect on ethical commitment and creative accounting practices. It shows how AI may reduce unethical behaviour and improve financial reporting ethics. AI in accounting and ethical decision-making should be studied in the future.