[Elsevier] Smart accountability: leveraging AI to align ESG disclosure with practice

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journal：International Journal of Accounting Information Systems

Authors：Kun Luo; Jiale Xue; Puspavathy Rassiah; Edwin KiaYang Lim

Published date：2026-12-

DOI：10.1016/j.accinf.2026.100773

PDF link：https://www.sciencedirect.com/sc ... 467089526000035/pdf

Article link：https://doi.org/10.1016/j.accinf.2026.100773

Article Source：Elsevier BV。

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