Thesis Abstract

Abstract
As technology continues to advance, the integration of artificial intelligence (AI) into various business functions has become increasingly prevalent. This thesis explores the impact of AI on financial reporting within publicly traded companies. The study aims to investigate how the adoption of AI technologies in financial reporting processes influences the quality, efficiency, and accuracy of financial information disclosed by these companies. Through a comprehensive literature review, the research examines the theoretical foundations and practical applications of AI in financial reporting. The methodology employed in this study includes a combination of quantitative analysis and qualitative case studies to provide a holistic understanding of the subject matter. The findings reveal that the implementation of AI in financial reporting can lead to significant improvements in data processing, analysis, and decision-making processes. AI technologies such as machine learning, natural language processing, and robotic process automation have the potential to enhance the speed and accuracy of financial reporting, reduce errors, and mitigate risks associated with manual intervention. However, the study also identifies challenges and limitations related to the adoption of AI in financial reporting, including data privacy concerns, ethical considerations, and the need for regulatory oversight. The implications of this research are significant for both academic scholarship and practical applications within the business world. By shedding light on the opportunities and challenges associated with AI in financial reporting, this study provides valuable insights for policymakers, regulators, investors, and corporate executives. The findings underscore the importance of balancing technological advancements with ethical considerations and regulatory frameworks to ensure the integrity and transparency of financial reporting practices. In conclusion, this thesis contributes to the growing body of knowledge on the intersection of AI and financial reporting in publicly traded companies. The study offers a nuanced analysis of the impact of AI technologies on financial reporting processes and highlights the potential benefits and risks associated with their adoption. Ultimately, this research aims to inform future discussions and decision-making processes regarding the use of AI in financial reporting and to facilitate the development of best practices in this evolving landscape.

Thesis Overview