The Impact of Intelligent Information Technologies on Enhancing the Quality and Reliability of Sustainability Reports (An Analytical Study of A Sample of Companies Listed on the Iraq Stock Exchange).

Shanta, Haleem Ismael

doi:10.33899/tanra.2025.154946.1429

	The Impact of Intelligent Information Technologies on Enhancing the Quality and Reliability of Sustainability Reports (An Analytical Study of A Sample of Companies Listed on the Iraq Stock Exchange).
TANMIYAT AL-RAFIDAIN
Volume 44, Issue 145, March 2025, Pages 255-280 PDF (894.89 K)
Document Type: Research Paper
DOI: 10.33899/tanra.2025.154946.1429
Author
Haleem Ismael Shanta^*
Accounting Department,College of Management and Economic,Mustansiriyah University, Baghdad, Iraq.
Abstract
The quality and reliability of sustainability reports are essential factors in enhancing transparency and building trust among stakeholders. With the increasing importance of sustainability, Intelligent information technologies have emerged as a promising tool to improve these reports. Despite the continuous development of Intelligent information technologies, companies face challenges in improving the quality and reliability of sustainability reports to meet stakeholder expectations and achieve transparency, highlighting the need to assess the role of these technologies in enhancing the accuracy and reliability of accounting information. The research aims to analyze the impact of Intelligent information technologies on the quality and reliability of sustainability reports, focusing on modern technologies, To achieve the research objectives, a quantitative approach was adopted using a questionnaire addressed to a sample of accountants and auditors working in companies listed on the Iraq Stock Exchange, as well as auditors in companies and private audit offices, where the sample included 135 questionnaires, of which 113 were returned with a response rate of 83.7%. The research concluded that Intelligent information technologies is pivotal in enhancing the quality and reliability of sustainability reports, increasing transparency and trust between stakeholders, and supporting companies' commitment to sustainability standards. The results also showed that auditors consider Intelligent information technologies a key factor in improving the quality of sustainability reports and reducing errors. The researcher recommends increasing investments in Intelligent information technologies and providing specialized training programs for auditors to ensure the effective use of modern technologies and improve the quality and sustainability of reports.
Keywords
Sustainability Reporting; Intelligent Information Technologies; Report Quality and Reliability; Auditors

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