International Journal on Science and Technology

E-ISSN: 2229-7677   •   Impact Factor: 9.88

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Artificial Intelligence in Financial Reporting Awareness, Adoption, Ethics, and the Future of Human–ai Collaboration

Author(s) Dr. Saniya Zehra, Ms. Sameeksha Manhas, Mr. Rudransh Saxena, Mr. Sambhav Khatri
Country India
Abstract India's accounting and finance landscape stands at a digital inflection point. This study investigates the perceptions, challenges, and expectations associated with Artificial Intelligence (AI) adoption in financial reporting through a structured questionnaire administered to 97 respondents comprising accounting and finance students, practitioners, and academics. Findings reveal high awareness of AI applications and a strong belief that AI improves reporting accuracy (91.8%), efficiency (89.7%), fraud detection (89.7%), and decision-making quality (89.7%). Adoption is nevertheless uneven: most respondents have not received AI-related training, a gap that directly constrains confidence and uptake. Ethical concerns—algorithmic bias, data privacy, and transparency—emerged as critical determinants of trust. Overwhelmingly, respondents reject full automation and favour a hybrid Human + AI model in which AI handles data-heavy tasks while professionals retain interpretative and ethical oversight. All five hypotheses were supported. The study provides empirical evidence grounded in the Indian context and offers implications for organizations, educators, and policymakers.
Keywords Artificial Intelligence, Financial Reporting, Automation, Fraud Detection, Ethical AI, Human–AI Collaboration, Skills Gap, Digital Adoption, India
Published In Volume 17, Issue 2, April-June 2026
Published On 2026-04-16
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