Impact of Artificial Intelligence (AI) on The Financial Performance of Nigerian-Listed Oil and Gas Companies

This study examines the effect of artificial intelligence on financial performance by reviewing past literature. Artificial intelligence now serves as a driver of firm progress as operations can be easily done. The review of the literature shows that the adoption of artificial intelligence has increased significantly by firms and it has significant effect on financial performance particularly profitability.  It is recommended that firms should prioritize AI to drive operational efficiency. They should focus on AI-driven operational improvements, particularly in areas like predictive maintenance, process optimization, and real-time monitoring.