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The Transformative Role of AI in Financial Reporting: Opportunities, Risks, and Regulatory Implications

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  • Binbin Cui

Abstract

The integration of Artificial Intelligence (AI) into financial reporting is revolutionizing the way financial information is processed and presented. This paper critically reviews AI's transformative role in financial reporting, exploring its potential to enhance efficiency, accuracy, and real-time insights while identifying challenges such as ethical concerns, biases, regulatory misalignment, and over-reliance on automated systems. By examining recent advancements, case studies, and policy implications, the paper highlights the need for a balanced approach to harness AI's benefits while addressing its risks, paving the way for a more robust and future-proof financial reporting landscape.

Suggested Citation

  • Binbin Cui, 2025. "The Transformative Role of AI in Financial Reporting: Opportunities, Risks, and Regulatory Implications," Accounting and Finance Research, Sciedu Press, vol. 14(2), pages 1-87, May.
    • Handle: RePEc:jfr:afr111:v:14:y:2025:i:2:p:87
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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