The relationship between artificial intelligence and financial transparency: the mediating role of mandatory disclosure and the moderating role of accounting information systems.

This dataset contains the complete research materials used in the study, including the research questionnaire, the primary dataset, and the statistical analysis outputs. The questionnaire was designed to measure the study variables and was administered to the target sample. The dataset includes the raw responses after coding and preprocessing, together with the variables used in the empirical analysis. In addition, the repository provides the outputs generated from the statistical analysis software, including descriptive statistics, reliability and validity assessments, measurement model evaluation, hypothesis testing, and other analytical results used to validate the proposed research model. These files ensure transparency, reproducibility, and verification of the reported findings. The dataset is intended to support research reproducibility, facilitate secondary analyses, and provide reference material for researchers interested in the study methodology and statistical procedures. All shared data have been anonymized, and no personally identifiable information is included.