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Accounting Research & AI: New Challenges & Opportunities for Financial Reporting Judgments

Aug 14, 2026 · 1 min read

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At the recent AICPA Engage Conference at the Auditing Standards Board Update, a poll was conducted about use of artificial intelligence (AI) by the audience members. By a substantial margin, the broadest use of AI was noted in helping with audit or accounting research. While the use of AI in audit and accounting research can be of great assistance in locating and synthesizing information, it also can be over relied upon. AI is prone to well-known biases such as sycophancy

Download the CPEA Report - August 2026 - Accounting Research & AI - New Challenges & Opportunities for Financial Reporting Judgments

File name: CPEA Report - August 2026 - Accounting Research & AI - New Challenges & Opportunities for Financial Reporting Judgments.pdf

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