I need an Accounting dataset based on the below information in Iraq:
Independent Variable:
• Artificial Intelligence Adoption (AI_Adopt)
Dependent Variables:
1. Financial Reporting Accuracy (FR_Accuracy): This variable captures the accuracy level of financial statements and reporting after adopting AI. It could be measured by analyzing error rates, consistency, and completeness in financial reports.
2. Audit Efficiency (Audit_Eff): Measures the improvement in audit processes due to AI, such as reduction in audit time, cost-effectiveness, and frequency of data review.
3. Decision-Making Support (Dec_Support): Evaluates how AI tools assist management in making data-driven decisions by providing timely insights, forecasting capabilities, and risk assessment.
4. Fraud Detection Capability (Fraud_Detect): Determines the extent to which AI enhances fraud detection by identifying patterns, anomalies, and irregular transactions that indicate possible financial fraud.
Mediating Variable:
• Data Processing Speed (Data_Speed): Since AI can significantly increase the speed of processing large datasets, this mediating variable examines the role of data speed improvement on the dependent variables such as financial reporting accuracy and audit efficiency.
Moderating Variable:
• Firm Size (Firm_Size): This variable acts as a moderator, as larger firms might experience different levels of impact from AI adoption compared to smaller firms, given their resources, data volume, and technological infrastructure.