{"id":212609,"date":"2026-05-12T09:44:00","date_gmt":"2026-05-12T13:44:00","guid":{"rendered":"https:\/\/testing.news-you-need.com\/index.php\/2026\/05\/12\/new-research-examines-the-use-of-ai-in-financial-reporting\/"},"modified":"2026-05-12T09:50:12","modified_gmt":"2026-05-12T13:50:12","slug":"new-research-examines-the-use-of-ai-in-financial-reporting","status":"publish","type":"post","link":"https:\/\/testing.news-you-need.com\/index.php\/2026\/05\/12\/new-research-examines-the-use-of-ai-in-financial-reporting\/","title":{"rendered":"New Research Examines The Use Of AI In Financial Reporting"},"content":{"rendered":"<p><a href=\"https:\/\/www.forbes.com\/sites\/josephbrazel\/2026\/05\/12\/new-research-examines-the-use-of-ai-in-financial-reporting\/\">New Research Examines The Use Of AI In Financial Reporting<\/a><\/p>\n<p><a href=\"https:\/\/www.forbes.com\/sites\/josephbrazel\/2026\/05\/12\/new-research-examines-the-use-of-ai-in-financial-reporting\/\">https:\/\/www.forbes.com\/sites\/josephbrazel\/2026\/05\/12\/new-research-examines-the-use-of-ai-in-financial-reporting\/<\/a><\/p>\n<p>Publish Date: <a href=\"publish_date]\">2026-05-12 09:44:00<\/a><\/p>\n<p>Source Domain: <a href=\"www.forbes.com\">www.forbes.com<\/a><\/p>\n<ul>\n<li>\n<p><strong>Research Focus:<\/strong> The study examines the role of generative AI (GenAI) in writing various types of corporate financial reporting documents, including 10-K annual reports, prepared remarks in conference calls, and earnings press releases.<\/p>\n<\/li>\n<li>\n<p><strong>Study Results:<\/strong> The research found modest yet rising use of AI in financial reporting disclosures from late 2022 to 2024, with an average of 4.3% of risk factors in 10-K reports being AI-generated in 2024.<\/p>\n<\/li>\n<li>\n<p><strong>AI Adoption Trends:<\/strong> Smaller companies and those with fewer financial reporting resources were more likely to use AI. AI adoption was most prevalent in technology and communication sectors and least in utilities and energy industries.<\/p>\n<\/li>\n<li>\n<p><strong>Usage Patterns:<\/strong> Companies most frequently used AI for discussions about declines in performance and special accounting items, such as asset write-downs. <\/p>\n<\/li>\n<li>\n<p><strong>AI Sentences Characteristics:<\/strong> The AI-generated sentences tended to be more positive, readable, and specific, suggesting companies were using AI to enhance report quality.<\/p>\n<\/li>\n<li>\n<p><strong>Future Recommendations:<\/strong> Managers should consider ethical usage of GenAI to maintain reporting quality. Regulators, auditors, and investors need to adapt oversight procedures in light of AI\u2019s growing role.<\/p>\n<\/li>\n<li>\n<p><strong>Study Title and Authors:<\/strong> The study titled \u201cGenerative AI in Financial Reporting\u201d is authored by Elizabeth Blankespoor from the University of Washington, Ed deHaan and Qianqian Li from Stanford University.<\/p>\n<\/li>\n<li>\n<p><strong>Publication:<\/strong> The research study is forthcoming in the Journal of Accounting Research.<\/p>\n<\/li>\n<\/ul>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Research Examines The Use Of AI In Financial Reporting https:\/\/www.forbes.com\/sites\/josephbrazel\/2026\/05\/12\/new-research-examines-the-use-of-ai-in-financial-reporting\/ Publish Date: 2026-05-12 09:44:00&#8230;<\/p>\n","protected":false},"author":1,"featured_media":212611,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"https:\/\/imageio.forbes.com\/specials-images\/imageserve\/6a032de84209c68f2db015e3\/0x0.jpg?format=jpg&height=900&width=1600&fit=bounds","fifu_image_alt":"","footnotes":""},"categories":[14],"tags":[19],"class_list":["post-212609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artificial-intelligence","tag-generative-ai"],"_links":{"self":[{"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/posts\/212609"}],"collection":[{"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/comments?post=212609"}],"version-history":[{"count":1,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/posts\/212609\/revisions"}],"predecessor-version":[{"id":212612,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/posts\/212609\/revisions\/212612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/media\/212611"}],"wp:attachment":[{"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/media?parent=212609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/categories?post=212609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/testing.news-you-need.com\/index.php\/wp-json\/wp\/v2\/tags?post=212609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}