<![CDATA[General Background: Rapid technological advancements are continuously transforming the accounting and financial environment through enhanced data processing and analytical capabilities. Specific Background: As business operations grow increasingly complex, conventional control mechanisms often struggle to manage unusual transactions and mitigate operational risks effectively. Knowledge Gap: Limited research comprehensively examines how artificial intelligence technologies integrate with modern anti-bribery frameworks to improve financial reporting outcomes. Aims: This study examines the role of artificial intelligence technologies in improving accounting information quality and disclosure under the requirements of ISO 37001:2025. Results: Findings indicate significant positive correlations and direct effects between artificial intelligence technologies and both accounting information quality and disclosure, with ISO 37001:2025 requirements serving as a partial mediator for information quality and a full mediator for disclosure. Novelty: The integration of artificial intelligence analytics with the specific compliance and anti-bribery standards of ISO 37001:2025 within the banking sector provides a unique regulatory and technological synergy. Implications: Financial institutions can substantially strengthen their internal controls, transparency, and reporting reliability by systematically deploying intelligent applications alongside anti-bribery management systems. Key Findings Highlights Artificial intelligence technologies demonstrate statistically significant positive effects on both accounting information quality and financial disclosure standards. The requirements of ISO 37001:2025 act as a critical mediator, providing full mediation for accounting disclosure and partial mediation for information quality. Expanding intelligent applications into predictive analytics and continuous transaction monitoring significantly reinforces organizational control and transparency. Keywords Artificial Intelligence Technologies, Accounting Information Quality, Accounting Disclosure, ISO 37001:2025, Anti-Bribery]]>
Copyrights © 2026
