{"id":"https://openalex.org/W7225465684","doi":"https://doi.org/10.1922/comdem.v3i6s.18966","title":"AI-Automated Financial Reporting, Accounting Quality, Internal Controls, and Equity Market Valuations: Documentary Evidence from GCC-Listed Companies","display_name":"AI-Automated Financial Reporting, Accounting Quality, Internal Controls, and Equity Market Valuations: Documentary Evidence from GCC-Listed Companies","publication_year":2026,"publication_date":"2026-11-06","ids":{"openalex":"https://openalex.org/W7225465684","doi":"https://doi.org/10.1922/comdem.v3i6s.18966"},"language":"en","primary_location":{"id":"doi:10.1922/comdem.v3i6s.18966","doi":"https://doi.org/10.1922/comdem.v3i6s.18966","is_oa":true,"landing_page_url":"https://doi.org/10.1922/comdem.v3i6s.18966","pdf_url":"https://www.comdem.org/index.php/comdem/article/download/18966/12672","source":{"id":"https://openalex.org/S4404675604","display_name":"Computer and decision making.","issn_l":"3008-1416","issn":["3008-1416"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer and Decision Making: An International Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.comdem.org/index.php/comdem/article/download/18966/12672","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5104141284","display_name":"Tegwen Malik","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I884693733","display_name":"Chartered Institute of Management Accountants","ror":"https://ror.org/01kpf2x84","country_code":"GB","type":"other","lineage":["https://openalex.org/I884693733"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Tauseef Malik","raw_affiliation_strings":["FCMA (Fellow Member of The Chartered Institute of Management Accountants) UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FCMA (Fellow Member of The Chartered Institute of Management Accountants) UK","institution_ids":["https://openalex.org/I884693733"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066004124","display_name":"Awni Rawashdeh","orcid":"https://orcid.org/0000-0003-3382-1529","observed_orcids":["https://orcid.org/0000-0003-3382-1529"]},"institutions":[{"id":"https://openalex.org/I146367977","display_name":"Applied Science Private University","ror":"https://ror.org/01ah6nb52","country_code":"JO","type":"education","lineage":["https://openalex.org/I146367977"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Awni Rawashdeh","raw_affiliation_strings":["Department of Accounting, Faculty of Business, Applied Science Private University (ASU), Amman-Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business, Applied Science Private University (ASU), Amman-Jordan","institution_ids":["https://openalex.org/I146367977"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"6S","first_page":"2077","last_page":"2085"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.4099000096321106,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.4099000096321106,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.2912999987602234,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.2572999894618988,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-quality","display_name":"accounting quality","score":0.8190000057220459},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9670000076293945},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.5640000104904175},{"id":"https://openalex.org/keywords/ifrs-compliance","display_name":"IFRS compliance","score":0.45899999141693115},{"id":"https://openalex.org/keywords/gpt","display_name":"GPT","score":0.41200000047683716},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.6470000147819519},{"id":"https://openalex.org/keywords/human-oversight","display_name":"human oversight","score":0.6190000176429749},{"id":"https://openalex.org/keywords/market-capitalization","display_name":"market capitalization","score":0.652999997138977}],"concepts":[{"id":"https://openalex.org/C138170105","wikidata":"https://www.wikidata.org/wiki/Q1337949","display_name":"Issuer","level":2,"score":0.7813000082969666},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7742999792098999},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6347000002861023},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.5058000087738037},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.49639999866485596},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.48989999294281006},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3797000050544739},{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.37540000677108765},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.35260000824928284},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.33809998631477356},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.337799996137619},{"id":"https://openalex.org/C204983608","wikidata":"https://www.wikidata.org/wiki/Q2111958","display_name":"Productivity","level":2,"score":0.3228999972343445},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3199999928474426},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.29820001125335693},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.2768000066280365},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.27639999985694885},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.27250000834465027},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2696000039577484},{"id":"https://openalex.org/C95480931","wikidata":"https://www.wikidata.org/wiki/Q5287668","display_name":"Documentary evidence","level":2,"score":0.2678999900817871},{"id":"https://openalex.org/C193445137","wikidata":"https://www.wikidata.org/wiki/Q471719","display_name":"Market capitalization","level":4,"score":0.250900000333786},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.25029999017715454}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1922/comdem.v3i6s.18966","doi":"https://doi.org/10.1922/comdem.v3i6s.18966","is_oa":true,"landing_page_url":"https://doi.org/10.1922/comdem.v3i6s.18966","pdf_url":"https://www.comdem.org/index.php/comdem/article/download/18966/12672","source":{"id":"https://openalex.org/S4404675604","display_name":"Computer and decision making.","issn_l":"3008-1416","issn":["3008-1416"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer and Decision Making: An International Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1922/comdem.v3i6s.18966","doi":"https://doi.org/10.1922/comdem.v3i6s.18966","is_oa":true,"landing_page_url":"https://doi.org/10.1922/comdem.v3i6s.18966","pdf_url":"https://www.comdem.org/index.php/comdem/article/download/18966/12672","source":{"id":"https://openalex.org/S4404675604","display_name":"Computer and decision making.","issn_l":"3008-1416","issn":["3008-1416"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer and Decision Making: An International Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225465684.pdf","grobid_xml":"https://content.openalex.org/works/W7225465684.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W3175998072","https://openalex.org/W4289222705","https://openalex.org/W4307217168","https://openalex.org/W4317478735","https://openalex.org/W4388333283","https://openalex.org/W4395042974","https://openalex.org/W4396566584","https://openalex.org/W4399332346","https://openalex.org/W4403201088","https://openalex.org/W4403851962","https://openalex.org/W4404280636","https://openalex.org/W4404772775","https://openalex.org/W4405693029","https://openalex.org/W4406636601","https://openalex.org/W4407140875","https://openalex.org/W4407206560","https://openalex.org/W4409599170","https://openalex.org/W4410946567","https://openalex.org/W4413235515","https://openalex.org/W4413817208","https://openalex.org/W4414400896","https://openalex.org/W4414803251","https://openalex.org/W4415269274","https://openalex.org/W4415958130","https://openalex.org/W4416818632","https://openalex.org/W7159989199","https://openalex.org/W7161687728","https://openalex.org/W7163262096","https://openalex.org/W7163667187","https://openalex.org/W7167595212"],"related_works":["https://openalex.org/W7165496625","https://openalex.org/W4405693029","https://openalex.org/W7119527508","https://openalex.org/W7124845175","https://openalex.org/W7204444572","https://openalex.org/W7172376749","https://openalex.org/W7156937227","https://openalex.org/W7111336941","https://openalex.org/W7163999096","https://openalex.org/W4389125056"],"abstract_inverted_index":{"GCC":[0],"corporate":[1],"reports":[2],"disclose":[3],"growing":[4],"use":[5],"of":[6,142],"artificial":[7],"intelligence":[8],"(AI),":[9],"but":[10,119],"finance-specific":[11],"adoption":[12],"is":[13,120],"often":[14],"mixed":[15],"with":[16,87],"deterministic":[17],"automation":[18],"and":[19,38,77,147],"wider":[20],"enterprise":[21],"initiatives.":[22],"This":[23],"study":[24],"examines":[25],"what":[26],"eight":[27],"GCC-listed":[28],"issuers":[29,92],"report":[30],"about":[31],"financial-reporting":[32],"applications,":[33,76],"accounting":[34],"quality,":[35],"internal":[36,109],"controls,":[37],"equity-market":[39],"valuation.":[40],"A":[41],"deductive":[42],"comparative":[43],"case":[44],"design":[45],"applies":[46],"manual":[47],"documentary":[48],"content":[49],"analysis":[50],"to":[51],"43":[52],"distinct":[53],"evidence":[54,122],"IDs":[55],"across":[56],"51":[57],"register":[58],"rows":[59],"from":[60,155],"issuer":[61],"reports.":[62],"Predefined":[63],"categories":[64],"identify":[65,133],"deployed":[66],"finance-related":[67],"AI,":[68],"non-AI":[69],"reporting":[70,95],"automation,":[71,96],"adjacent":[72],"control":[73],"uses,":[74],"prospective":[75],"market":[78],"context.":[79],"stc":[80,114],"describes":[81],"an":[82,126],"AI-based":[83],"IFRS":[84],"advice":[85],"assistant":[86],"reported":[88],"productivity":[89],"indicators;":[90],"other":[91],"document":[93],"regulatory":[94],"governance,":[97],"fraud":[98],"monitoring":[99],"or":[100],"control-testing":[101],"systems":[102],"without":[103],"consistently":[104],"identifying":[105],"financial-statement":[106],"AI.":[107],"An":[108],"GPT":[110,124],"pilot":[111],"described":[112],"at":[113],"includes":[115],"Internal":[116],"Audit":[117],"users":[118],"not":[121,132],"that":[123],"conducted":[125],"audit.":[127],"Market":[128],"capitalisation":[129],"disclosures":[130],"do":[131],"AI-related":[134],"valuation":[135],"effects.":[136],"Findings":[137],"support":[138],"more":[139],"precise":[140],"disclosure":[141],"tasks,":[143],"deployment,":[144],"human":[145],"oversight,":[146],"measured":[148],"outcomes;":[149],"causal":[150],"impacts":[151],"cannot":[152],"be":[153],"inferred":[154],"these":[156],"documents":[157],"alone.":[158]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-11-08T00:00:00"}
