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Keywords: AI adoption
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Journal Articles
AI technology adoption and corporate financial misconduct
Available to Purchase
Journal of Financial Reporting and Accounting 1–23.
Published: 24 October 2025
... of AI adoption on corporate financial misconduct ( FM ). Design/methodology/approach This study utilizes a novel composite weighted index to measure corporate AI adoption. The dataset comprises China’s A-share listed companies from 2010 to 2022 to examine how corporate AI adoption affects FM...
