The influence of Artificial Intelligence on compliance with International Financial Reporting Standards (IFRS)
DOI:
https://doi.org/10.31637/epsir-2026-2664Keywords:
artificial intelligence, IFRS, digital accounting, regulatory compliance, blockchain, accounting automationAbstract
Introduction: This article analyzes the influence of artificial intelligence (AI) and emerging technologies on compliance with International Financial Reporting Standards (IFRS), considering their impact on the quality, accuracy, and traceability of financial information. Methodology: An integrative narrative literature review was conducted covering scientific publications from 2015 to 2025. The analysis included theoretical and empirical studies on artificial intelligence applied to accounting, auditing, and financial reporting, prioritizing research on technologies such as machine learning, natural language processing, robotic process automation, and blockchain within international regulatory contexts. Results: The evidence indicates that intelligent automation and machine learning strengthen key processes related to recognition, measurement, and disclosure required by IFRS. Additionally, Big Data and blockchain enhance transparency and consistency in financial reporting, although challenges related to technological adoption gaps and organizational limitations persist. Discussion: The reviewed studies highlight improvements in efficiency and standardization, but also identify risks associated with model explainability, and standardization, but also identify risks associated with model explainability, cybersecurity, and the need for continuous professional training, reinforcing the importance of maintaining professional judgment and technological oversight. Conclusions: Artificial intelligence does not replace accountants; rather, it transforms their role toward more analytical and strategic functions, representing an opportunity to modernize accounting practice and strengthen IFRS compliance.
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Copyright (c) 2026 Jacqueline Carranza Cabanillas, Damaris Perez Casas, Marina Silvestre Romero , Jose German Salinas Gamboa
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