Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study aims to examine how artificial intelligence readiness and integrated reporting contribute to accounting information quality and, in turn, influence investor trust and corporate performance in a sustainability-oriented business context. Employing a qualitative research approach grounded in a comprehensive literature review, this study systematically reviews and synthesizes recent and seminal academic work in accounting, corporate reporting, artificial intelligence, and capital markets. The method involves thematic and content analysis of peer-reviewed journal articles and authoritative institutional reports to identify recurring patterns, theoretical linkages, and convergent findings related to the proposed constructs. The results indicate that artificial intelligence readiness and integrated reporting function as complementary organizational capabilities that enhance accounting information quality by improving accuracy, transparency, and contextual coherence of corporate disclosures. Accounting information quality emerges as a key mediating mechanism through which technological readiness and reporting architecture strengthen investor trust. The findings further suggest that higher investor trust facilitates improved corporate performance by reducing information asymmetry, lowering the cost of capital, and supporting long-term sustainable value creation. The main contribution of this study lies in developing an integrated conceptual understanding that connects digital readiness, advanced reporting practices, and sustainability-oriented performance outcomes. This study provides theoretical insights for accounting and disclosure research. It offers practical implications for managers seeking to align digital transformation and reporting strategies with investor expectations and sustainable corporate performance.

Keywords

Artificial Intelligence Readiness Integrated Reporting Accounting Information Quality Investor Trust Corporate Performance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Nasution, M. H. A., Ginting, A., Sidabutar, E. U. B., & Pandiangan, J. E. (2026). Strengthening Accounting Information Quality on SME Community Based on Artificial Intelligence and Integrated Reporting Stakeholder Trust. Golden Ratio of Data in Summary, 6(2), 411–421. https://doi.org/10.52970/grdis.v6i2.724
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Appelbaum, D., Kogan, A., Vasarhelyi, M. A., & Yan, Z. (2020). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 38, 100450. https://doi.org/10.1016/j.accinf.2020.100450
  2. Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality. European Accounting Review, 26(3), 457–498. https://doi.org/10.1080/09638180.2016.1192539
  3. Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2–3), 112–131. https://doi.org/10.1016/j.jacceco.2009.09.001
  4. Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1–3), 237–333. https://doi.org/10.1016/S0165-4101(01)00027-1
  5. Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: Key issues and future research opportunities. Journal of International Financial Management and Accounting, 25(1), 90–119. https://doi.org/10.1111/jifm.12015
  6. De Villiers, C., Rinaldi, L., & Unerman, J. (2017). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 30(5), 1042–1067. https://doi.org/10.1108/AAAJ-04-2016-2510
  7. Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2–3), 344–401. https://doi.org/10.1016/j.jacceco.2010.09.001
  8. Di Vaio, A., Hassan, R., Palladino, R., & Vitolla, F. (2023). Artificial intelligence and business models in accounting: A structured literature review. Journal of Accounting Literature, 52, 100727. https://doi.org/10.1016/j.acclit.2022.100727
  9. Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2008). Costs of equity and earnings attributes. The Accounting Review, 83(4), 967–1010. https://doi.org/10.2308/accr.2008.83.4.967
  10. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets. Journal of Accounting and Economics, 31(1–3), 405–440. https://doi.org/10.1016/S0165-4101(01)00018-0
  11. International Accounting Standards Board. (2018). Conceptual framework for financial reporting. IFRS Foundation. https://doi.org/10.1007/978-3-030-06014-5
  12. International Integrated Reporting Council. (2021). International integrated reporting framework. IIRC. https://doi.org/10.4324/9780429285708
  13. Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
  14. Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research, 45(2), 385–420. https://doi.org/10.1111/j.1475-679X.2007.00238.x
  15. Li, F. (2025). Artificial intelligence, disclosure readability, and financial reporting quality. Journal of Accounting and Economics, 79(1), 101611. https://doi.org/10.1016/j.jacceco.2024.101611
  16. Lombardi, R., Secundo, G., & Dumay, J. (2024). Sustainability reporting, digital technologies, and value creation: A review and future research agenda. Accounting Forum, 48(1), 1–25. https://doi.org/10.1080/01559982.2023.2271345
  17. Martínez-Ferrero, J., García-Sánchez, I. M., & Cuadrado-Ballesteros, B. (2015). Effect of financial reporting quality on sustainability information disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45–64. https://doi.org/10.1002/csr.1330
  18. Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734. https://doi.org/10.5465/amr.1995.9508080335
  19. Mikalef, P., Boura, M., Lekakos, G., & Krogstie, J. (2020). Big data analytics and firm performance: Findings from a mixed-method approach. Journal of Business Research, 98, 261–276. https://doi.org/10.1016/j.jbusres.2019.01.044
  20. Raisch, S., & Krakowski, S. (2021). Artificial intelligence and management: The automation–augmentation paradox. Academy of Management Review, 46(1), 192–210. https://doi.org/10.5465/amr.2018.0072
  21. Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2020). The impact of integrated reporting on firm value. Journal of Cleaner Production, 243, 118459. https://doi.org/10.1016/j.jclepro.2019.118459

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.