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Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

Xiaoyu Hu et al.

Journal of Emerging Technologies in Accounting2026https://doi.org/10.2308/jeta-2025-058article
AJG 1ABDC B
Weight
0.50

Abstract

This paper introduces Continuous Artificial Intelligence (AI)-based Reporting, Monitoring, and Assurance (CAIBRMA), extending traditional Continuous Auditing/Continuous Monitoring (CACM) frameworks through AI integration. To provide clarity for future research and practice, we establish distinct boundaries between reporting, monitoring, and assurance functions. By addressing implementation barriers that have limited CACM adoption, AI tools enable us to outline specific integration opportunities across the reporting, monitoring, and assurance functions. JEL Classifications: M41; M42; D83

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https://doi.org/https://doi.org/10.2308/jeta-2025-058

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@article{xiaoyu2026,
  title        = {{Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance}},
  author       = {Xiaoyu Hu et al.},
  journal      = {Journal of Emerging Technologies in Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/jeta-2025-058},
}

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Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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