Abstract

This systematic literature review (SLR) aims to investigate the role and evolution of the academic literature on the role of AI and digital transformation in corporate reporting from a bibliometric perspective. The study follows the PRISMA framework and collects Web of Science, Scopus, and Semantic Scholar literature, yielding 617 records. After screening and eligibility assessment, 192 studies were finally included in the review. The study uses Biblioshiny, the R package for analysing scientific production, citations, author and journal impact, collaborations, and VOSviewer for visualising co-occurrence network mapping of keywords and research trends over time. Further, content analysis is used to explore the role of digital technologies, its benefits, challenges, and future trends in digital technologies integration in corporate reporting. The analysis reveals Troshani, Rowbottom, Locke, and Lehner as key contributors and the global impact led by China, the UK, the USA, and Hong Kong, China. Digital transformation, sustainability reporting, and fintech are emerging trends. Digital technologies automate data collection and analysis, improving the quality of financial and non-financial disclosures. Improved accuracy, real-time insights for decision-making, and risk mitigation were benefits while facing challenges regarding data privacy, required technical expertise, algorithmic biases, and regulatory issues. Future trends involve predictive analytics, technology integration, and AI auditing.

This work is licensed under a Creative Commons Attribution 4.0 License.