Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it in
accounting isn't an exception. This conceptual paper explores the role of AI in accounting …

Purpose This study aims to examine whether the adoption of artificial intelligence (AI) by
audit firms and their clients affects audit efficiency and audit quality. Design/methodology …

Purpose This study aims to examine the ability of big data analytics (BDA) to investigate
financial reporting quality (FRQ), identify the knowledge base and conceptual structure of …

This study has two primary objectives. Firstly, it enhances the reliability and transparency of
machine-learning-based models for predicting future changes in environmental, social and …

With the increasing complexity of financial statement manipulation, relying solely on
quantitative financial data may not effectively detect financial fraud. While textual analysis …

Corporate governance is the system by which companies are controlled and managed. In
the era of rapid technological advancements, artificial intelligence (AI) has emerged as a …

This study uses machine learning techniques to construct financial distress prediction (FDP)
models for Chinese A-listed construction companies and compares their classification …

Global financial scandals have demonstrated the harmful impact of creative accounting, a
practice where managers creatively manipulate financial reports to conceal a company's …

Financial fraud of listed companies is a frequent problem in the capital market. Due to factors
such as information asymmetry and inadequate regulation, financial fraud severely restricts …

Purpose This article aims to contribute to the accounting knowledge literature by presenting
the framework of creative accounting factors and evaluating their identified factors through …