The Impact of Generative Artificial Intelligence on Financial Reporting Quality and Reliability: The Roles of Algorithmic Transparency and Professional Judgment

The rapid integration of Generative Artificial Intelligence (GenAI) into the financial sector has transformed the landscape of corporate disclosure and accounting processes. This paper conducts a systematic literature review to examine how GenAI influences the quality and reliability of financial reporting. Specifically, it explores the dual role of algorithmic transparency—as a mechanism to mitigate "black-box" risks—and professional judgment—as a necessary human oversight element. The review synthesizes current research to determine whether GenAI enhances decision-usefulness through automated precision or undermines reliability through algorithmic bias and opacity. The findings suggest that while GenAI significantly reduces manual errors and enhances data synthesis, its impact on reliability is contingent upon the robustness of transparency frameworks and the continuous application of skeptical professional judgment by accountants.

کلیدواژه ها:

Generative AI ، Financial Reporting Quality ، Reliability ، Algorithmic Transparency