Impact of Artificial Intelligence Adoption on Financial Reporting Timeliness

Impact of Artificial Intelligence Adoption on Financial Reporting Timeliness | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article Impact of Artificial Intelligence Adoption on Financial Reporting Timeliness Imran Hussain Shah This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-7207077/v1 This work is licensed under a CC BY 4.0 License Status: Posted Version 1 posted You are reading this latest preprint version Abstract This study examines the influence of artificial intelligence (AI) adoption on the timeliness of financial reporting among publicly listed firms. Leveraging multiple regression analysis, the research investigates whether the integration of AI technologies enhances the speed, efficiency, and responsiveness of corporate financial disclosures. By analyzing empirical data across diverse industries, the study seeks to determine the extent to which AI-driven automation and data processing capabilities contribute to reducing reporting delays and improving overall transparency. The findings are expected to offer valuable insights into the relationship between digital transformation and reporting quality, with implications for regulators, investors, and corporate decision-makers aiming to strengthen corporate governance and stakeholder trust in the era of intelligent automation. Finance Artificial Intelligence and Machine Learning Artificial Intelligence Financial Reporting Timeliness Digital Transformation Machine Learning Audit Automation Financial Technology (FinTech) Regression Analysis Accounting Innovation AI in Financial Reporting Full Text Additional Declarations The authors declare no competing interests. Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. We do this by developing innovative software and high quality services for the global research community. Our growing team is made up of researchers and industry professionals working together to solve the most critical problems facing scientific publishing. Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-7207077","acceptedTermsAndConditions":true,"allowDirectSubmit":true,"archivedVersions":[],"articleType":"Research Article","associatedPublications":[],"authors":[{"id":490421000,"identity":"c98cf65b-7f64-43af-8239-5ecc0fb0234f","order_by":0,"name":"Imran Hussain Shah","email":"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAZAAAAAyAQMAAABI0h/eAAAABlBMVEX///8AAABVwtN+AAAACXBIWXMAAA7EAAAOxAGVKw4bAAABAUlEQVRIiWNgGAWjYBACNhDB2MBgYACkDwCxDD9IJKGABC08kg0gLQYErIJpAQEeA5BGBjxa+MTOPvxcuOOwsTn72YcHGNtseIzPr0788MCAQZ5f7AB2h0mnG0vPPHPYzLIn3QCoJY3H7MbbzRJAhxnOnJ2AQ0sagzRv22EbgwNpDEAth4Fazm4AaUkwuI1TC/NvsJbzzyBajGec3fyDgBY2kC1mBjegthjw924jZAubNe+ZdGODG0BbEs6l8Ujc4N1mkWAggdMv8rPTmG/z7rA23HA+jfnDhzIbOf7+s5tv/qiwkeeXxq4FFYDVSEBIIpTDAf8BUlSPglEwCkbBCAAAIOhbD71psIIAAAAASUVORK5CYII=","orcid":"https://orcid.org/0000-0002-6670-4161","institution":"University of Lahore","correspondingAuthor":true,"prefix":"","firstName":"Imran","middleName":"Hussain","lastName":"Shah","suffix":""}],"badges":[],"createdAt":"2025-07-24 15:29:44","currentVersionCode":1,"declarations":{"humanSubjects":false,"vertebrateSubjects":false,"conflictsOfInterestStatement":false,"humanSubjectEthicalGuidelines":false,"humanSubjectConsent":false,"humanSubjectClinicalTrial":false,"humanSubjectCaseReport":false,"vertebrateSubjectEthicalGuidelines":false},"doi":"10.21203/rs.3.rs-7207077/v1","doiUrl":"https://doi.org/10.21203/rs.3.rs-7207077/v1","draftVersion":[],"editorialEvents":[],"editorialNote":"","failedWorkflow":false,"files":[{"id":87567201,"identity":"327996f4-d22d-4de1-b101-334d3344abcd","added_by":"auto","created_at":"2025-07-25 09:48:44","extension":"pdf","order_by":1,"title":"","display":"","copyAsset":false,"role":"manuscript-pdf","size":342259,"visible":true,"origin":"","legend":"","description":"","filename":"ImpactofArtificialIntelligenceAdoptionwithAuthordetail.pdf","url":"https://assets-eu.researchsquare.com/files/rs-7207077/v1_covered_a374be07-1749-4f91-9525-2dbf05bc2388.pdf"}],"financialInterests":"The authors declare no competing interests.","formattedTitle":"\u003cp\u003eImpact of Artificial Intelligence Adoption on Financial Reporting Timeliness\u003c/p\u003e","fulltext":[],"fulltextSource":"","fullText":"","funders":[],"hasAdminPriorityOnWorkflow":false,"hasManuscriptDocX":false,"hasOptedInToPreprint":true,"hasPassedJournalQc":"","hasAnyPriority":true,"hideJournal":true,"highlight":"","institution":"","isAcceptedByJournal":false,"isAuthorSuppliedPdf":true,"isDeskRejected":"","isHiddenFromSearch":false,"isInQc":false,"isInWorkflow":false,"isPdf":true,"isPdfUpToDate":true,"isWithdrawnOrRetracted":false,"journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true},"keywords":"Artificial Intelligence, Financial Reporting Timeliness, Digital Transformation, Machine Learning, Audit Automation, Financial Technology (FinTech), Regression Analysis, Accounting Innovation, AI in Financial Reporting","lastPublishedDoi":"10.21203/rs.3.rs-7207077/v1","lastPublishedDoiUrl":"https://doi.org/10.21203/rs.3.rs-7207077/v1","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/"},"manuscriptAbstract":"\u003cp\u003eThis study examines the influence of artificial intelligence (AI) adoption on the timeliness of financial reporting among publicly listed firms. 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