Almotasem Al Huniti

Type of the article: Research Article

Abstract
Artificial intelligence is diffusing across Gulf Cooperation Council insurance markets, yet disclosure-based evidence remains fragmented on whether adoption is associated with organizational change or localized automation. This study examines a purposive disclosure-based sample of 120 insurers from Saudi Arabia, the United Arab Emirates, Qatar, Kuwait, Oman, and Bahrain. Because inclusion required sufficient disclosure of artificial intelligence practices, the sample is not intended to represent the insurance market. The study examines whether disclosed artificial intelligence adoption is associated with organizational change through financial transparency and operational efficiency. The dataset is constructed from annual reports, audited financial statements, governance reports, environmental, social, and governance reports, investor materials, and regulatory documents. Documents from 2017 to 2023 are treated as an observation window, coded at the item level, and aggregated into one firm-level score per insurer for cross-sectional structural equation modeling. Results indicate positive associations from artificial intelligence adoption to financial transparency (β = 0.52, p < 0.001) and operational efficiency (β = 0.49, p < 0.001). Financial transparency (β = 0.41, p = 0.003) and operational efficiency (β = 0.38, p = 0.012) are associated with organizational change. The indirect paths through transparency and efficiency are statistically distinguishable from zero within the model. Because all variables are derived from similar disclosure evidence, the pattern is interpreted as disclosure co-patterning rather than proof of a mechanism. The findings are associational, not causal, representative, or longitudinal.