사업보고서 내 인공지능 공시기업의 특성과 재무보고 품질 = Characteristics of Firms Disclosing Artificial Intelligence in Annual Reports and Financial Reporting Quality

다국어 초록 (Multilingual Abstract)

Recent advances in artificial intelligence (AI) have transformed corporate decision-making processes and increasingly influenced the production and reporting of accounting information. Despite growing interest in AI applications in accounting and auditing, empirical evidence on how firms’ AI-related activities affect financial reporting quality remains limited. This study examines whether and how AI disclosures in annual reports are associated with firm characteristics, research and development (R&D) activities, and financial reporting quality. Using a sample of 1,833 firm-year observations from non-financial firms listed on the Korean stock market during 2022–2024, we manually collect AI-related disclosures from annual and audit reports. AI disclosure is measured by both the presence and frequency of AI-related terms. I find that firms disclosing AI information are larger in size and exhibit lower operating cash flows. In addition, AI-disclosing firms report significantly higher R&D expenditures, suggesting that AI disclosure reflects substantive technology investment rather than symbolic communication. Furthermore, AI disclosure is negatively associated with discretionary accruals, indicating higher financial reporting quality. These findings suggest that AI disclosure serves as an informative signal of firms’ underlying information-processing capabilities and internal control quality. This study contributes to the literature by providing disclosure-based evidence on the role of AI in financial reporting.

목차 (Table of Contents)

• 목 차 ⅰ
• 표 목 차 iii
• Ⅰ. 서 론 1
• 1. 연구의 동기 1
• 2. 연구 결과의 요약 2
• 3. 연구의 시사점 3
• Ⅱ. 이론적 배경 5
• 1. 인공지능이 회계 및 감사환경에 미치는 영향 5
• 2. 선행연구 8
• 3. 가설의 설정 14
• Ⅲ. 연구방법론 17
• 1. 모형 17
• 2. 표본의 선정 20
• 3. 인공지능(AI) 검색어의 수집 방법 22
• Ⅳ. 결 과 23
• 1. 기술적 통계량 23
• 2. 상관분석 24
• 3. 가설 1의 검증 26
• 4. 가설 2의 검증 27
• 5. 가설 3의 검증 29
• 6. 추가분석 32
• Ⅴ. 결 론 35
• 1. 연구결과의 요약 35
• 2. 실무적 시사점 35
• 3. 학문적 공헌점 36
• 4. 연구의 한계점과 미래 방향 37
• 참 고 문 헌 38
• 영 문 초 록 42