THE INSTITUTIONAL ROLE AND PRACTICAL SIGNIFICANCE OF ARTIFICIAL INTELLIGENCE IN ENHANCING THE RELIABILITY OF FINANCIAL REPORTING IN THE DIGITAL ECONOMY. International journal of artificial intelligence, [S. l.], v. 6, n. 4, p. 1486–1496, 2026. Disponível em: https://www.academicpublishers.org/journals/index.php/ijai/article/view/12571.. Acesso em: 14 may. 2026.