St. Cyril and St. Methodius University of Veliko Tarnovo

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...