Abstract:

This paper evaluates the contribution of Artificial Intelligence (AI) to improving regulatory compliance in Moroccan banks by identifying the key drivers and challenges to its adoption and assessing its perceived impact on compliance processes. Specifically, a quantitative approach was employed, using a structured questionnaire administered to 164 employees from Moroccan banking institutions, followed by in-depth data analysis using descriptive statistics and Pearson correlation tests. The study results demonstrate that AI is generally perceived as a facilitator of compliance, particularly through the automation of routine tasks and improved monitoring. A strong positive correlation (r = 0.728) indicates that favorable perceptions of AI are correlated with enhanced compliance performance, while negative perceptions significantly impede its effectiveness (r = −0.728). These results emphasize the strategic role of employee perception in determining the success of AI implementation and underline the need for managerial actions aimed at strengthening user acceptance. Furthermore, the study outcomes reveal a generational gap, with younger employees being more receptive to AI adoption than their older counterparts. Although the study is limited to the Moroccan context and relies solely on self-reported data, it underscores the importance of targeted training, clear communication, and inclusive change management to support effective AI integration. Overall, this study offers early empirical evidence of AI's dual technological and organizational role in enhancing regulatory compliance within Moroccan banks.

Keywords:

Artificial Intelligence (AI), Banking, Morocco, Regulatory Compliance.

How to Cite:

Hajar Bassim Elidrissi and Said El Bouazizi. Exploring the Impact of Artificial Intelligence on Regulatory Compliance: Evidence from Moroccan Banks. [ref]: vol.24.2026. available at: https://refpress.org/ref-vol24-a2