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Yusnawati Yusnawati

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Open access Jul 2026

Artificial Intelligence Adoption in Financial Reporting: Evidence from a Technology Acceptance Model among Islamic Higher Education Students

Findings indicate that AI adoption in financial reporting is shaped more by direct perceptions of ease and practical usefulness than by user attitude alone, implying the need to strengthen AI literacy, technical readiness, and ethical awareness in financial reporting practices.

Sinta Ardhillatul Jannah, Yusnawati Yusnawati · 0 citations

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