{"id":23218,"date":"2026-05-22T20:01:45","date_gmt":"2026-05-22T20:01:45","guid":{"rendered":"https:\/\/journals.amssr.org\/grjaf\/?p=23218"},"modified":"2026-05-22T20:02:10","modified_gmt":"2026-05-22T20:02:10","slug":"disruptive-technologies-and-financial-reporting-process-a-review-of-literature","status":"publish","type":"post","link":"https:\/\/journals.amssr.org\/grjaf\/2026\/05\/22\/disruptive-technologies-and-financial-reporting-process-a-review-of-literature\/","title":{"rendered":"Disruptive Technologies and Financial Reporting Process: A review of literature"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Download PDF<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/05\/Disruptive-Technologies-and-Financial-Reporting-Process_-A-review-of-literature.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Disruptive Technologies and Financial Reporting Process_ A review of literature.\"><\/object><a id=\"wp-block-file--media-2de599b3-4acd-4fb6-9423-a48bf6885987\" href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/05\/Disruptive-Technologies-and-Financial-Reporting-Process_-A-review-of-literature.pdf\">Disruptive Technologies and Financial Reporting Process_ A review of literature<\/a><a href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/05\/Disruptive-Technologies-and-Financial-Reporting-Process_-A-review-of-literature.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2de599b3-4acd-4fb6-9423-a48bf6885987\">Download<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><br>Authors<\/h2>\n\n\n\n<p>Fredrick Uyiosa Osazuwa<\/p>\n\n\n\n<p>University of Benin<\/p>\n\n\n\n<p><a href=\"mailto:uyifredrick@gmail.com\">uyifredrick@gmail.com<\/a><\/p>\n\n\n\n<p>+2348056383784<\/p>\n\n\n\n<p>Timothy Oboh&nbsp;&nbsp;<\/p>\n\n\n\n<p>University of Benin<\/p>\n\n\n\n<p>timothy.oboh@uniben.edu&nbsp;<\/p>\n\n\n\n<p>+2347065245945<\/p>\n\n\n\n<p><strong>Abstract&nbsp;<\/strong><\/p>\n\n\n\n<p>This study investigates how disruptive technologies specifically blockchain and artificial intelligence (AI) are transforming the Financial reporting process (financial reporting and auditing). The research adopted a descriptive and qualitative approach, relying on an extensive review of recent theoretical and empirical literature from reputable journals and institutional reports. The study was anchored on three theoretical frameworks: the Technology Acceptance Model (TAM), Technology Organization Environment (TOE) framework, and Resource Dependence Theory (RDT), which collectively explain the behavioural, organizational, and strategic factors influencing the adoption of blockchain and AI in financial reporting.<\/p>\n\n\n\n<p>The findings reveal that blockchain enhances transparency, data integrity, and trustworthiness through its immutable ledger, while AI improves efficiency, accuracy, and fraud detection through automation and predictive analytics. The integration of these technologies redefines the roles of accountants and auditors, shifting focus from routine data entry to strategic analysis and decision-making. However, the study identifies key challenges such as regulatory uncertainty, high implementation costs, ethical concerns, data privacy issues, and limited digital competence, particularly among small and medium-sized enterprises.<\/p>\n\n\n\n<p>Based on these findings, the study recommends that regulators establish clear frameworks and standards for technology integration, accounting professionals engage in continuous digital training, and organizations invest in technological infrastructure and ethical governance. It further calls for empirical research to measure the quantitative impact of blockchain and AI on financial reporting quality, transparency, and performance outcomes.<\/p>\n\n\n\n<p><strong>Keywords: AI, Block Chain, Financial reporting quality&nbsp;<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Authors Fredrick Uyiosa Osazuwa University of Benin uyifredrick@gmail.com +2348056383784 Timothy Oboh&nbsp;&nbsp; University of Benin timothy.oboh@uniben.edu&nbsp; +2347065245945 Abstract&nbsp; This study investigates how disruptive technologies specifically blockchain and artificial intelligence (AI) are transforming the Financial reporting process (financial reporting and auditing). The research adopted a descriptive and qualitative approach, relying on an extensive review of recent theoretical and empirical literature from reputable journals and institutional reports. The study was anchored on three theoretical frameworks: the Technology Acceptance Model (TAM), Technology [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21742,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,621,619],"tags":[],"class_list":["post-23218","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grjaf","category-vol-6-issue-2","category-volume-6"],"_links":{"self":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/comments?post=23218"}],"version-history":[{"count":1,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23218\/revisions"}],"predecessor-version":[{"id":23220,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23218\/revisions\/23220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media\/21742"}],"wp:attachment":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media?parent=23218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/categories?post=23218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/tags?post=23218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}