Rethinking financial reporting in the digital era: A review of emerging issues and challenges
デジタル時代の財務報告の再考：新たな問題と課題のレビュー (AI 翻訳)
Musammat Tahmina Khanom, Mohammad Zahed Hussain
🤖 gxceed AI 要約
日本語
本レビュー論文は、デジタル化、AI、ブロックチェーン、ESG統合、サイバーセキュリティが財務報告に与える影響を包括的に分析。デジタル報告基盤の効率性向上と同時に、サードパーティ依存や規制遵守の課題を指摘。ESG開示の標準化不足やAIの倫理的課題も論じ、技術革新と倫理的ガバナンスのバランスの重要性を強調。
English
This review synthesizes literature on digitalization, AI, blockchain, ESG integration, and cybersecurity in financial reporting. It finds that while digital systems improve efficiency, they raise concerns about third-party dependency and compliance. ESG reporting suffers from inconsistent standards, and AI introduces ethical challenges. The paper calls for balancing innovation with ethical governance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の策定が進む中、ESG情報の標準化とデジタル報告基盤の整備が急務。本レビューは、デジタル化とESG開示の融合がもたらす課題を整理しており、日本企業の開示実務や規制当局の検討に示唆を与える。
In the global GX context
Globally, this review highlights the tension between digital innovation and the need for standardized, trustworthy sustainability disclosures—key issues for ISSB and CSRD implementation. It underscores the importance of governance frameworks for AI and blockchain in reporting, relevant for regulators and standard-setters.
👥 読者別の含意
🔬研究者:Provides a structured overview of emerging literature on digital financial reporting and ESG disclosure challenges, useful for identifying research gaps.
🏢実務担当者:Offers insights into the risks and opportunities of adopting AI and blockchain for reporting, as well as ESG integration challenges.
🏛政策担当者:Highlights regulatory coordination needs for digital reporting and ESG standards, relevant for standard-setters and securities regulators.
📄 Abstract（原文）
The financial reporting environment is experiencing a profound transformation driven by digitalization, cloud computing, artificial intelligence (AI), blockchain technologies, environmental, social, and governance (ESG) integration, and growing cybersecurity threats. The objective of this study is to review and synthesize recent academic literature to identify emergent issues and challenges influencing contemporary financial reporting practices. This study adopts a thematic literature review approach, drawing on peer-reviewed research from accounting, finance, governance, and information systems disciplines. The scope of the review focuses on digital reporting infrastructures, AI-enabled analytics, sustainability disclosures, and technology-related governance risks. The findings indicate that digital and cloud-based reporting systems improve efficiency, accessibility, and data integration, but simultaneously increase dependence on third-party providers and algorithmic processes, raising concerns related to cybersecurity, concentration risk, and regulatory compliance. AI adoption enhances predictive accuracy and reporting quality but introduces ethical, disclosure, and accountability challenges. ESG reporting strengthens corporate accountability; however, inconsistent standards and measurement frameworks continue to limit comparability. Blockchain and FinTech innovations offer transparency and inclusion benefits but face scalability and governance constraints. Overall, the review demonstrates that financial reporting is at a critical juncture where technological innovation must be balanced with ethical governance, regulatory coordination, and professional judgment to sustain transparency, comparability, and stakeholder trust.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20525/ijrbs.v15i2.4844first seen 2026-05-23 05:46:46 · last seen 2026-06-15 05:28:03
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