Integrating Blockchain and AI for Transparent and Intelligent Corporate Reporting
DOI:
https://doi.org/10.30750/ijarst.120212Keywords:
Corporate reporting, blockchain, artificial intelligence, audit, data integrity, continuous assuranceAbstract
Corporate reporting suffers from two distinct failures: errors, which arise from the volume and complexity of transactions and are largely unintentional, and manipulation, which is intentional and concealed. Artificial intelligence addresses the first by detecting anomalies and automating reconciliation; blockchain addresses the second by making records tamper-evident. This paper examines the two technologies separately and in combination in a simulation of 50,000 transactions with 2% containing errors and 0.1% subject to manipulation. AI-assisted reporting reduces residual errors by 83% and halves the close cycle but leaves 71% of manipulation undetected; blockchain-anchored records reduce undetected manipulation by 93% and halve audit hours but leave errors untouched; the integrated configuration achieves both reductions, cuts the close cycle by 60% and audit hours by 65%, at 43% higher cost than conventional reporting. The paper develops an integration architecture in which blockchain provides the immutable transaction layer, AI provides the intelligence layer that validates, reconciles and explains, and reporting draws on both, and discusses implications for auditors, regulators and the governance of the combined system. The contribution is a clear account of what each technology does for reporting, why their benefits are complementary rather than overlapping, and how the combination changes the economics of assurance.
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