Articles
| Open Access | THE INSTITUTIONAL ROLE AND PRACTICAL SIGNIFICANCE OF ARTIFICIAL INTELLIGENCE IN ENHANCING THE RELIABILITY OF FINANCIAL REPORTING IN THE DIGITAL ECONOMY
Zurapov Ali Utkirovich , Public safety University of the Republic of Uzbekistan Senior teacher of the Department of Economic Sciences, f.d.e.s (PhD)Abstract
this article examines financial reporting reliability under conditions where hidden transactions weaken the informational value of conventional records and controls. It systematizes recent evidence from 2021-2025 open sources to explain how institutional adoption, AI assurance, and governance capacity reshape accounting, audit, and tax compliance outcomes. The study argues that a coherent framework built around reporting credibility can improve transparency, strengthen formalization incentives, and increase the reliability of managerial and regulatory decisions.
Keywords
financial reporting, reliability, artificial intelligence, institutional capacity, governance, assurance, data quality, automation, accounting standards, digital economy.
References
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