id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-10444	Hastuti, Diana Asmi; Widuri, Rindang	Strengthening the effectiveness of accounting information systems: A systematic review of AI integration and internal control practices	2025	12	.pdf	application/pdf	6541	337	33	The review demonstrates that AI adoption consistently enhances efficiency, automation, and analytical capabilities in AIS, while internal controls remain crucial for ensuring reliability, accountability, and mitigation of information risks. The analysis highlights the mediating role of accounting information quality in linking AI, internal controls, and AIS effectiveness; nonetheless, it also raises unresolved challenges.	cache/easat-10444.pdf	txt/easat-10444.txt