Die Rolle der Künstlichen Intelligenz (KI) in der Unternehmensberichterstattung: Chancen, Risiken und Implikationen für die Zukunft des Accounting

This article examines the growing importance of artificial intelligence (AI) in the field of corporate reporting and analysis. It highlights how AI methods can be used to interpret traditional textual and visual disclosures and points out the potential risks posed by manipulative AI techniques. The...

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Bibliographic Details
Main Author: Alexander F. Wagner
Format: Article
Language:deu
Published: Nomos Verlagsgesellschaft mbH & Co. KG 2025-04-01
Series:Swiss Journal of Business
Online Access:https://www.nomos-elibrary.de/10.5771/2944-3741-2025-1-77
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Summary:This article examines the growing importance of artificial intelligence (AI) in the field of corporate reporting and analysis. It highlights how AI methods can be used to interpret traditional textual and visual disclosures and points out the potential risks posed by manipulative AI techniques. The article also discusses how AI is changing the way information is processed and used in financial markets and what implications this has for investors, companies and regulators. Seven theses are formulated that could shape the future development of accounting.
ISSN:2944-3741