THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING AND FINANCIAL REPORTING SYSTEMS: AN EMPIRICAL INVESTIGATION
Keywords:
Artificial intelligence; accounting systems; financial reporting quality; audit efficiency; machine learning; FinTech; structural equation modelling.Abstract
This study empirically investigates the impact of artificial intelligence (AI)adoption on accounting processes, financial reporting quality, and auditingefficiency in publicly listed and private firms. Drawing on survey data from 312 accounting professionals and financial executives
References
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