Research Objective: The research aimed to examine the impact of Artificial Intelligence (AI) on the sustainability of quality financial reporting in Nigeria, with a particular focus on the role of cybersecurity. The study identified Natural Language Processing (NLP), Robotics, and Computer Vision as proxies for AI, representing the independent variable, while the sustainability of quality financial reporting served as the dependent variable.
Methodology: The study adopted a descriptive survey design. Data were primarily gathered through a structured questionnaire and analyzed using arithmetic means. Hypotheses were tested using the chi-square analytical technique to determine the relationship between AI components and the sustainability of quality financial reporting.
Findings: The analysis revealed that Natural Language Processing, Robotics, and Computer Vision have a significant and negative effect on the sustainability of quality financial reporting in Nigeria. This implies that AI, when supported by robust cybersecurity measures, plays a vital role in monitoring, safeguarding, and improving the quality and sustainability of financial reporting, thereby mitigating cyber threats and financial reporting irregularities.
Conclusion: The study concluded that AI, through advanced cybersecurity measures, significantly contributes to the sustainability of quality financial reporting in Nigeria by protecting against cyber threats and ensuring reliable reporting. The negative effect observed highlights the importance of effective AI implementation in cybersecurity frameworks.
Recommendations: The study recommends that cyber management authorities and the government should adopt proper monitoring tools, establish conventional policies, enforce global best practices, and employ the latest sophisticated technologies to combat cybercrime. This will ensure appropriate sanctions for cybercrime perpetrators and protect the interests of stakeholders, thereby enhancing the quality and sustainability of financial reporting in Nigeria.
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