Determinants of financial reporting quality in the era of artificial intelligence: Systematic literature review
DOI:
https://doi.org/10.5281/zenodo.17226828Keywords:
Artificial intelligence, accounting, financial reporting, information qualityAbstract
The integration of artificial intelligence into accounting processes has transformed quality paradigms in financial reporting. This study aimed to analyze the determinants affecting the quality of financial reports in the context of artificial intelligence, in order to determine its impact on accounting information. A qualitative approach with a descriptive scope was employed, developing a systematic literature review following a research protocol. Studies from 2019 to 2025 were reviewed using academic databases, search equations, and analysis through Atlas.ti. The results identified determinants such as the adoption of specific technologies (machine learning, natural language processing), organizational factors (managerial support, data governance), human elements (staff competencies, cultural adaptation), and regulatory aspects. It is concluded that artificial intelligence improves the quality of financial reports, but its impact depends on the organizational context and appropriate regulatory frameworks
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