Thesis Abstract

Abstract
This thesis explores the profound implications of Artificial Intelligence (AI) on financial reporting within publicly traded companies. As AI technologies continue to advance at a rapid pace, their integration into various business processes, including financial reporting, has become increasingly prevalent. The objective of this study is to critically analyze how AI is reshaping financial reporting practices, the challenges and opportunities it presents, and its overall impact on the transparency and accuracy of financial information disclosed by publicly traded companies. The research methodology employed in this study includes a comprehensive literature review to examine existing knowledge on AI applications in financial reporting. Additionally, primary data will be collected through interviews with financial professionals and AI experts to gain insights into real-world experiences and perspectives on the subject matter. Chapter One provides an introduction to the research topic, discussing the background, problem statement, objectives, limitations, scope, significance, structure of the thesis, and definition of key terms. Chapter Two presents a detailed literature review comprising ten key areas of focus, including the evolution of AI in financial reporting, the benefits and challenges of AI adoption, and regulatory considerations. Chapter Three outlines the research methodology, detailing the research design, data collection methods, sampling techniques, and data analysis procedures. This chapter also discusses ethical considerations and limitations of the research approach. Chapter Four presents an in-depth discussion of the findings, analyzing the impact of AI on financial reporting practices, the implications for stakeholders, and potential future trends in the field. Finally, Chapter Five offers a conclusion and summary of the thesis, highlighting key findings, implications for practice, and recommendations for further research. This study contributes to the existing body of knowledge by offering valuable insights into the transformative effects of AI on financial reporting within publicly traded companies, shedding light on the opportunities and challenges that lie ahead in this rapidly evolving landscape.

Thesis Overview