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Keywords: M480
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Journal Articles
Artificial intelligence disclosure practices in US 10-K filings: accounting standards, signalling incentives and reporting quality
Available to Purchase
Journal of Applied Accounting Research 1–16.
Published: 26 May 2026
... Regulation M410 M410 M420 M480 The rapid integration of artificial intelligence (AI) is reshaping the accounting landscape by automating complex tasks, enhancing efficiency, and generating strategic insights (Khan and Gupta, 2025 ; Johri, 2025 ; Assidi et al., 2025 ; Baiod...
