Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

Journal of Emerging Technologies in Accounting 2026 Open access

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Authors: Xiaoyu Hu, Miklos Antal Vasarhelyi, Xiaomei Wang, Yuanyuan Yang
DOI: 10.2308/jeta-2025-058
Cited by: 1
References: 61

Abstract

ABSTRACT This paper introduces Continuous Artificial Intelligence (AI)-based Reporting, Monitoring, and Assurance (CAIBRMA), extending traditional Continuous Auditing/Continuous Monitoring (CACM) frameworks through AI integration. To provide clarity for future research and practice, we establish distinct boundaries between reporting, monitoring, and assurance functions. By addressing implementation barriers that have limited CACM adoption, AI tools enable us to outline specific integration opportunities across the reporting, monitoring, and assurance functions. JEL Classifications: M41; M42; D83

Fields of Study & Subjects

Adversarial Robustness in Machine Learning Explainable Artificial Intelligence (XAI) Safety Systems Engineering in Autonomy

Publication details

Journal / source
Journal of Emerging Technologies in Accounting
Publisher
American Accounting Association
Volume
23
Issue
1
Pages
1–14
Publication date
6 February 2026
Language
EN