Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance
Xiaoyu Hu, Miklos Antal Vasarhelyi, Xiaomei Wang, Yuanyuan Yang · Journal of Emerging Technologies in Accounting · 2026
ABSTRACT This paper introduces Continuous Artificial Intelligence (AI)-based Reporting, Monitoring, and Assurance (CAIBRMA), extending traditional Continuous Auditing/Continuous Monitoring (CACM) frameworks through AI integration. To provide clarity for future research and practice, we establish distinct boundaries between reporting, monitoring, and assurance functions. By addressing implementation barriers that have limited CACM adoption, AI tools enable us to outline specific integration opportunities across the reporting, monitoring, and assurance functions. JEL Classifications: M41; M42; D83