تأثير النظم الخبيرة على تحسين جودة التقارير المالية من وجهة نظر المراجعين الخارجيين اليمنيين دراسة ميدانية

This study aimed to identify how expert systems improve the quality of financial reports from the perspective of Yemeni external auditors. Specifically, it measured the impact of these systems on five dimensions: relevance, clarity, accuracy, timeliness, and transparency.
The study adopted the descriptive-analytical approach and used a questionnaire as the data collection instrument. The final version of the questionnaire consisted of 42 items. It was administered to a stratified random sample of 168 external auditors working in audit firms and offices in the Republic of Yemen. A total of 121 valid questionnaires were retrieved for statistical analysis, representing a response rate of 72.02%. Data analysis and hypothesis testing were conducted using the Statistical Package for the Social Sciences (SPSS), Version 27.
The results indicated that the level of financial reporting quality was high from the perspective of external auditors. Relevance was found to be the most prevalent dimension of financial reporting quality, whereas clarity ranked last among the quality dimensions. The findings also revealed that expert systems contribute significantly to enhancing financial data analysis and accelerating the preparation of financial reports, while their contribution was more limited in detecting errors and fraudulent practices and in reducing reliance on professional judgment. Furthermore, the results confirmed a statistically significant positive impact of expert systems on improving the quality of financial reports. The strongest effect was observed on the relevance dimension, followed by clarity and timeliness, whereas accuracy was the least affected dimension.
Based on the findings of the present study, it is recommended to promote the adoption of expert systems in organizations, companies and to expand their use in processing and analyzing financial data. It also recommends training users to utilize these systems effectively and improving financial reporting practices to ensure compliance with International Accounting Standards. Additionally, the study calls for strengthening clarity, transparency, and timeliness in financial reports, as well as developing the capabilities of expert systems in detecting errors and fraudulent practices, thereby contributing to the improvement of financial reporting quality.
Keywords: Expert Systems, Financial Reporting Quality, Relevance, Clarity, Accuracy, Timeliness, Transparency, External Auditors.

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