Generative AI in Accounting Policies and Estimates: Safeguarding Professional Judgment and Addressing Managerial Bias
Generative artificial intelligence (GenAI) is increasingly used in corporate reporting, where accounting policies and estimates require professional judgment. The central risk examined is not automated error but automated advocacy: a fluent, standard-referenced justification for a preferred treatment can now be obtaine...
Radosveta Krasteva-Hristova, Rayna Petrova, Silviya Petrova Chukanska
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