Smart accountability: leveraging AI to align ESG disclosure with practice

International Journal of Accounting Information Systems 2026

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Authors: Kun Luo, Jiale Xue, Puspavathy Rassiah, Edwin KiaYang Lim
DOI: 10.1016/j.accinf.2026.100773
Cited by: 2
References: 71

Fields of Study & Subjects

Corporate Social Responsibility Reporting Auditing Earnings Management Governance Environmental Sustainability in Business

Publication details

Journal / source
International Journal of Accounting Information Systems
Publisher
Elsevier BV
Volume
57
Pages
100773–100773
Publication date
17 February 2026
Language
EN