Thesis Abstract

Abstract
The integration of artificial intelligence (AI) technology in financial statement analysis has become increasingly prevalent in the accounting field, revolutionizing traditional practices and adding new dimensions to the analysis process. This thesis delves into the impact of AI on financial statement analysis in accounting, aiming to explore the benefits, challenges, and implications of this emerging technology. The study investigates how AI tools and algorithms are transforming financial statement analysis, enhancing accuracy, efficiency, and decision-making processes within accounting practices. The research methodology employed in this study includes a comprehensive literature review to examine existing knowledge and research on the subject. Through a systematic review of relevant academic articles, books, and research studies, this thesis synthesizes the current understanding of AI in financial statement analysis, highlighting key trends, advancements, and areas for further exploration. The literature review also explores the theoretical frameworks and conceptual models underpinning AI applications in accounting, providing a solid foundation for the subsequent empirical investigation. In the empirical phase, the research methodology involves the collection and analysis of data from primary and secondary sources to evaluate the practical implications of AI in financial statement analysis. By conducting case studies, surveys, and interviews with accounting professionals and experts, this study seeks to gain insights into how AI technologies are being implemented, utilized, and perceived in real-world accounting settings. The empirical findings aim to shed light on the effectiveness, challenges, and potential risks associated with integrating AI into financial statement analysis practices. The discussion of findings chapter critically analyzes the empirical results, drawing connections between theory and practice to evaluate the impact of AI on financial statement analysis. By interpreting the data and drawing conclusions based on the research findings, this thesis aims to provide valuable insights and recommendations for accounting professionals, policymakers, and researchers interested in leveraging AI technologies for financial statement analysis. In conclusion, this thesis summarizes the key findings, implications, and recommendations arising from the study on the impact of artificial intelligence on financial statement analysis in accounting. By synthesizing theoretical insights with empirical evidence, this research contributes to the growing body of knowledge on the intersection of AI and accounting practices, offering practical guidance and theoretical frameworks for future research and implementation. The conclusions drawn from this study provide a roadmap for harnessing the transformative power of AI in financial statement analysis, paving the way for innovation and advancement in the accounting profession.

Thesis Overview