Xiaoyu Hu

Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

2026 · Journal of Emerging Technologies in Accounting

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 …