Artificial intelligence and the enhancement of accounting information timeliness in digital accounting environments

Timeliness is a fundamental qualitative characteristic of accounting information, exerting a direct influence on the effectiveness of managerial and stakeholder decision-making. The advancement of digital accounting environments has accelerated the adoption of artificial intelligence (AI) in the processing and dissemination of accounting information. This study examines the current state of accounting information timeliness within enterprises undergoing digital transformation, with a particular focus on the application of AI-based technologies. It also identifies and analyzes the key limitations and challenges associated with the use of artificial intelligence in enhancing information timeliness. By clarifying these issues, the study contributes to a deeper understanding of the role and constraints of AI in improving the quality of accounting information in the digital era.