Work

Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

Year: 2026

Type: article

Abstract: ABSTRACT This paper introduces Continuous Artificial Intelligence (AI)-based Reporting, Monitoring, and Assurance (CAIBRMA), extending traditional Continuous Auditing/Continuous Monitoring (CACM) frameworks through AI integration. To provide clarity for future research and practice, we establish distinct boundaries between reporting, monitoring, and assurance functions. By addressing implementation barriers that have limited CACM adoption, AI tools enable us to outline specific integration opportunities across the reporting, monitoring, and assurance functions. JEL Classifications: M41; M42; D83

Source: Journal of Emerging Technologies in Accounting

DOI: 10.2308/jeta-2025-058

Authors: Xiaoyu Hu, Miklos A. Vasarhelyi, Xiaomei Wang, Yuanyuan Yang

Institutions: Rutgers, The State University of New Jersey, Beijing Institute of Technology

Language: English

Topic: Robotic Process Automation Applications

Subfield: Industrial and Manufacturing Engineering

Field: Engineering

Domain: Physical Sciences

Open Access status: bronze

Funder: Beijing Institute of Technology

OpenAlex ID: W7128163209