Year: 2026
Type: article
Study design: Observational Study
Abstract: This study looks at how different abilities of generative artificial intelligence (GenAI) affect the quality of financial reports and how effective these reports are overall. The research is based on Agency Theory, the Technology Acceptance Model (TAM), and Institutional Theory. It uses a quantitative approach with survey data from 312 senior finance professionals, controllers, and external auditors. The data is analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that automated data processing, intelligent analytics, and natural language generation all have strong positive effects on financial reporting quality. These factors also help improve the effectiveness of financial reporting. Regulatory governance and how ready an organization is for digital tools both play a significant role in influencing these effects. This study connects technology adoption with accounting governance theories. It gives useful guidance to company leaders, auditors, and organizations like FASB, IASB, and SEC on how to build strong internal controls and explainable AI systems.
Author: Waseem, Ushna
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225346074