Impact of Artificial Intelligence Adoption on Financial Reporting Timeliness

This study examines the influence of artificial intelligence (AI) adoption on the timeliness of financial reporting among publicly listed firms. Leveraging multiple regression analysis, the research investigates whether the integration of AI technologies enhances the speed, efficiency, and responsiveness of corporate financial disclosures. By analyzing empirical data across diverse industries, the study seeks to determine the extent to which AI-driven automation and data processing capabilities contribute to reducing reporting delays and improving overall transparency. The findings are expected to offer valuable insights into the relationship between digital transformation and reporting quality, with implications for regulators, investors, and corporate decision-makers aiming to strengthen corporate governance and stakeholder trust in the era of intelligent automation.