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Author

N. Sheikh

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2 papers indexed here

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Open access 2026

Designing and Testing a Model of the Impact of Intelligent Accounting Systems on Financial Reporting Quality: The Mediating Role of User Trust and Managerial Decision-Making Capability

Objective: This study aims to design and empirically test a model explaining how intelligent accounting systems influence financial reporting quality through the mediating roles of user trust and managerial decision-making capability. Methods and Materials: A mixed-methods sequential exploratory design was employed. In...

N. Sheikh · 0 citations
Open access 2026

The Effect of Artificial Intelligence Utilization on Financial Reporting Quality: The Mediating Role of Users’ Trust in Accounting Systems

The objective of this study is to examine how artificial intelligence utilization influences financial reporting quality through the mediating role of users’ trust. This applied research employed a descriptive-correlational design. The statistical population consisted of accountants, financial analysts, and managers in...

N. Sheikh · 0 citations

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