Artificial Intelligence and Blockchain for Real-Time Financial Reporting
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This study examines how Artificial Intelligence (AI) and blockchain can support real-time financial reporting. Using secondary empirical evidence from academic research, the study focuses on reporting quality, accuracy, transparency, internal controls, and reporting timeliness. The findings indicate that AI can automate accounting procedures, detect unusual transactions, and strengthen internal controls, while blockchain can improve transaction traceability and accounting information quality. However, neither technology completely eliminates accounting risks. The study concludes that AI and blockchain are complementary technologies: blockchain can provide a reliable transaction infrastructure, while AI can continuously analyze and interpret financial information. Successful implementation still requires human oversight, strong governance, cybersecurity, and appropriate regulation.
Keywords
Artificial Intelligence, Blockchain, Continuous Accounting, Financial Reporting Quality, Internal Controls, Real-Time Financial Reporting