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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Ai-Ping Wang

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Open access Sep 2026

Artificial Intelligence and Accounting Information Quality: Causal Inference Based on Double Machine Learning

Analysis reveals that the improvement in accounting information quality associated with AI is stronger for firms located in regions with higher levels of marketization and more developed digital infrastructure, as well as for firms facing less intense market competition.

Jun-Min Yang, Ze-Lei Lin, Li He et al. · 0 citations

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