What is it about?
Financial reporting involves the preparation, presentation, and dissemination of financial data and performance information to stakeholders, including investors, regulators, and the public, and serves as a cornerstone of transparency, accountability, and informed decision-making. As vital components of finance and accounting (FA), financial reporting and investment (FRI) play pivotal roles in communicating financial information to support capital allocation and market valuation decisions. This paper investigates the use of AI in finance and accounting FA fields, particularly in financial reporting and investment FRI.
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Why is it important?
Research directions address factors from the major theory of technology adoption and delineate additional propositions for future study. Implications indicate extended realms for leveraging AI to exert broader influence. This paper aims to address the following overarching research problem: How can existing research on AI within FA be synthesized to develop an integrative understanding of AI’s role in reshaping the financial reporting-investment relationship? From this objective, there emerge three guiding research questions: Q1: What theoretical foundations, contextual settings, and methodological approaches characterize existing research on AI in FA fields?
Perspectives
The review highlights the necessity for interdisciplinary collaboration between business finance, accounting, and information systems to advance the integration of AI, an emerging field with abundant opportunities for future scholarly and practical applications.
Ahmad Jumah
University of Illinois at Springfield
Read the Original
This page is a summary of: Integrating AI into financial reporting and investment: multi-layered framework, Journal of Decision System, January 2026, Taylor & Francis,
DOI: 10.1080/12460125.2026.2645969.
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