Does AI adoption redefine financial reporting accuracy, auditing efficiency, and information asymmetry? An integrated model of TOE-TAM-RDT and big data governance
Accounting and auditing firms (AAFs) are experiencing a paradigm shift with the integration of artificial intelligence (AI), which has the potential to revolutionise important areas like fostering financial reporting accuracy, auditing efficiency, and diminishing information asymmetry. Yet, the effe...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-03-01
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| Series: | Computers in Human Behavior Reports |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2451958824002057 |
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