Financial Reporting and XBRL

Indonesian study demonstrates that accounting system quality mediates the relationship between IT capability and financial reporting quality in local government organizations.

Study examines digital governance's impact on accounting information quality in Saudi banks, finding significant positive effects on financial report credibility and transparency.

Systematic review of AI applications in auditing examining machine learning, NLP, and RPA across 100 articles. Explores architecture, impacts, and barriers to adoption in audit workflows and.

Systematic analysis of generative AI applications in accounting, examining workflow integration, data security considerations, and human-AI collaboration models for organizational implementation.

Explore how technology enables audit firms to build dynamic capabilities during crises. Research on 237 Swedish auditors reveals technology's role in maintaining operational continuity during.

Comparative analysis of artificial intelligence decision-support mechanisms in management accounting, examining process-optimization versus risk-control pathways through organizational case studies.

Synthesis of AI integration in accounting: potential to improve reporting, compliance, analytics, and fraud detection, alongside salient risks in transparency, ethics, and data integrity.