Publication Date

Fall 12-2-2025

Degree Level

B.A

Program

Teaching English as a Second Language

First Advisor

Teri Grimmer, PHD

Second Advisor

Camille Langston, PHD

Document Type

Thesis

Medium

PDF

Abstract

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies these topics separately, such as ESG for fraud detection or AI for improving report accuracy. This project looks at how they overlap, including issues such as algorithmic bias, weak ESG disclosures, and the risk of automated tools reducing the role of human judgment (Rana et al., 2022; Schweitzer, 2024).

This study adopts qualitative research methods, incorporating articles, industry reports, and guidelines on ethics in accounting, sustainability, and AI adoption (LexisNexis, 2023; Mishra et al., 2022; Refinitiv, n.d.). By critical analysis, it constructs concepts to create a model for ethical reporting in finance based on AI literacy, stakeholder discussions, and real-time ESG analysis (Sofianti, 2024; Adelakun et al., 2024).

The expected outcome is a conceptually grounded framework that improves prevailing ethics frameworks by integrating tech opportunities with professional ethics and societal values. It is thereby concluded that, in spite of its dependency on practice transformation by AI and ESG, it is in fact their convergence that is responsible for financial reporting integrity’s relationship with its associated trust in corporations (Chen, 2024; Sustainability & AI Taskforce, 2024).

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