id	sid	tid	token	lemma	pos
fbem-32318	1	1	frontiers	frontier	NOUN
fbem-32318	1	2	in	in	ADP
fbem-32318	1	3	business	business	NOUN
fbem-32318	1	4	,	,	PUNCT
fbem-32318	1	5	economics	economic	NOUN
fbem-32318	1	6	and	and	CCONJ
fbem-32318	1	7	management	management	NOUN
fbem-32318	1	8	issn	issn	PROPN
fbem-32318	1	9	:	:	PUNCT
fbem-32318	1	10	2766	2766	NUM
fbem-32318	1	11	-	-	PUNCT
fbem-32318	1	12	824x	824x	NUM
fbem-32318	1	13	|	|	ADJ
fbem-32318	1	14	vol	vol	NOUN
fbem-32318	1	15	.	.	PROPN
fbem-32318	1	16	21	21	NUM
fbem-32318	1	17	,	,	PUNCT
fbem-32318	1	18	no	no	INTJ
fbem-32318	1	19	.	.	NOUN
fbem-32318	1	20	2	2	NUM
fbem-32318	1	21	,	,	PUNCT
fbem-32318	1	22	2025	2025	NUM
fbem-32318	1	23	8	8	NUM
fbem-32318	1	24	a	a	DET
fbem-32318	1	25	study	study	NOUN
fbem-32318	1	26	on	on	ADP
fbem-32318	1	27	the	the	DET
fbem-32318	1	28	dual	dual	ADJ
fbem-32318	1	29	impact	impact	NOUN
fbem-32318	1	30	of	of	ADP
fbem-32318	1	31	generative	generative	ADJ
fbem-32318	1	32	prediction	prediction	NOUN
fbem-32318	1	33	(	(	PUNCT
fbem-32318	1	34	gpt)-based	gpt)-base	VERB
fbem-32318	1	35	ai	ai	VERB
fbem-32318	1	36	on	on	ADP
fbem-32318	1	37	the	the	DET
fbem-32318	1	38	quality	quality	NOUN
fbem-32318	1	39	of	of	ADP
fbem-32318	1	40	corporate	corporate	ADJ
fbem-32318	1	41	financial	financial	ADJ
fbem-32318	1	42	disclosure	disclosure	NOUN
fbem-32318	1	43	zuoshi	zuoshi	PROPN
fbem-32318	1	44	zhang	zhang	PROPN
fbem-32318	1	45	monash	monash	PROPN
fbem-32318	1	46	university	university	PROPN
fbem-32318	1	47	,	,	PUNCT
fbem-32318	1	48	melbourne	melbourne	PROPN
fbem-32318	1	49	,	,	PUNCT
fbem-32318	1	50	3161	3161	NUM
fbem-32318	1	51	,	,	PUNCT
fbem-32318	1	52	australia	australia	PROPN
fbem-32318	1	53	abstract	abstract	NOUN
fbem-32318	1	54	:	:	PUNCT
fbem-32318	1	55	against	against	ADP
fbem-32318	1	56	the	the	DET
fbem-32318	1	57	backdrop	backdrop	NOUN
fbem-32318	1	58	of	of	ADP
fbem-32318	1	59	accelerating	accelerate	VERB
fbem-32318	1	60	digital	digital	ADJ
fbem-32318	1	61	transformation	transformation	NOUN
fbem-32318	1	62	,	,	PUNCT
fbem-32318	1	63	gpt	gpt	NOUN
fbem-32318	1	64	-	-	PUNCT
fbem-32318	1	65	based	base	VERB
fbem-32318	1	66	generative	generative	NOUN
fbem-32318	1	67	ai	ai	PROPN
fbem-32318	1	68	technologies	technology	NOUN
fbem-32318	1	69	are	be	AUX
fbem-32318	1	70	gradually	gradually	ADV
fbem-32318	1	71	penetrating	penetrate	VERB
fbem-32318	1	72	the	the	DET
fbem-32318	1	73	entire	entire	ADJ
fbem-32318	1	74	corporate	corporate	ADJ
fbem-32318	1	75	financial	financial	ADJ
fbem-32318	1	76	disclosure	disclosure	NOUN
fbem-32318	1	77	process	process	NOUN
fbem-32318	1	78	,	,	PUNCT
fbem-32318	1	79	exerting	exert	VERB
fbem-32318	1	80	a	a	DET
fbem-32318	1	81	significant	significant	ADJ
fbem-32318	1	82	dual	dual	ADJ
fbem-32318	1	83	impact	impact	NOUN
fbem-32318	1	84	on	on	ADP
fbem-32318	1	85	disclosure	disclosure	NOUN
fbem-32318	1	86	quality	quality	NOUN
fbem-32318	1	87	.	.	PUNCT
fbem-32318	2	1	draw	draw	VERB
fbem-32318	2	2	ing	ing	NOUN
fbem-32318	2	3	on	on	ADP
fbem-32318	2	4	information	information	NOUN
fbem-32318	2	5	asymmetry	asymmetry	NOUN
fbem-32318	2	6	theory	theory	NOUN
fbem-32318	2	7	and	and	CCONJ
fbem-32318	2	8	principal	principal	ADJ
fbem-32318	2	9	-	-	PUNCT
fbem-32318	2	10	agent	agent	NOUN
fbem-32318	2	11	theory	theory	NOUN
fbem-32318	2	12	,	,	PUNCT
fbem-32318	2	13	combined	combine	VERB
fbem-32318	2	14	with	with	ADP
fbem-32318	2	15	kpmg	kpmg	PROPN
fbem-32318	2	16	's	's	PART
fbem-32318	2	17	global	global	ADJ
fbem-32318	2	18	research	research	NOUN
fbem-32318	2	19	data	datum	NOUN
fbem-32318	2	20	and	and	CCONJ
fbem-32318	2	21	case	case	NOUN
fbem-32318	2	22	studies	study	NOUN
fbem-32318	2	23	such	such	ADJ
fbem-32318	2	24	as	as	ADP
fbem-32318	2	25	amazon	amazon	NOUN
fbem-32318	2	26	and	and	CCONJ
fbem-32318	2	27	allhere	allhere	NOUN
fbem-32318	2	28	,	,	PUNCT
fbem-32318	2	29	this	this	DET
fbem-32318	2	30	paper	paper	NOUN
fbem-32318	2	31	systematically	systematically	ADV
fbem-32318	2	32	analyzes	analyze	VERB
fbem-32318	2	33	the	the	DET
fbem-32318	2	34	positive	positive	ADJ
fbem-32318	2	35	impact	impact	NOUN
fbem-32318	2	36	and	and	CCONJ
fbem-32318	2	37	potential	potential	ADJ
fbem-32318	2	38	risks	risk	NOUN
fbem-32318	2	39	of	of	ADP
fbem-32318	2	40	generative	generative	NOUN
fbem-32318	2	41	ai	ai	VERB
fbem-32318	2	42	on	on	ADP
fbem-32318	2	43	the	the	DET
fbem-32318	2	44	qua	qua	NOUN
fbem-32318	2	45	lity	lity	NOUN
fbem-32318	2	46	of	of	ADP
fbem-32318	2	47	financial	financial	ADJ
fbem-32318	2	48	disclosure	disclosure	NOUN
fbem-32318	2	49	.	.	PUNCT
fbem-32318	3	1	the	the	DET
fbem-32318	3	2	study	study	NOUN
fbem-32318	3	3	finds	find	VERB
fbem-32318	3	4	that	that	PRON
fbem-32318	3	5	generative	generative	ADJ
fbem-32318	3	6	ai	ai	NOUN
fbem-32318	3	7	can	can	AUX
fbem-32318	3	8	reduce	reduce	VERB
fbem-32318	3	9	disclosure	disclosure	NOUN
fbem-32318	3	10	redundancy	redundancy	NOUN
fbem-32318	3	11	through	through	ADP
fbem-32318	3	12	automated	automate	VERB
fbem-32318	3	13	processing	processing	NOUN
fbem-32318	3	14	,	,	PUNCT
fbem-32318	3	15	compressing	compress	VERB
fbem-32318	3	16	md&a	md&a	PROPN
fbem-32318	3	17	report	report	NOUN
fbem-32318	3	18	summaries	summary	NOUN
fbem-32318	3	19	to	to	ADP
fbem-32318	3	20	25	25	NUM
fbem-32318	3	21	%	%	NOUN
fbem-32318	3	22	of	of	ADP
fbem-32318	3	23	the	the	DET
fbem-32318	3	24	original	original	ADJ
fbem-32318	3	25	while	while	SCONJ
fbem-32318	3	26	retaining	retain	VERB
fbem-32318	3	27	core	core	NOUN
fbem-32318	3	28	information	information	NOUN
fbem-32318	3	29	,	,	PUNCT
fbem-32318	3	30	while	while	SCONJ
fbem-32318	3	31	also	also	ADV
fbem-32318	3	32	improving	improve	VERB
fbem-32318	3	33	forecast	forecast	NOUN
fbem-32318	3	34	accuracy	accuracy	NOUN
fbem-32318	3	35	and	and	CCONJ
fbem-32318	3	36	compliance	compliance	NOUN
fbem-32318	3	37	efficiency	efficiency	NOUN
fbem-32318	3	38	.	.	PUNCT
fbem-32318	4	1	however	however	ADV
fbem-32318	4	2	,	,	PUNCT
fbem-32318	4	3	this	this	PRON
fbem-32318	4	4	also	also	ADV
fbem-32318	4	5	presents	present	VERB
fbem-32318	4	6	risks	risk	NOUN
fbem-32318	4	7	such	such	ADJ
fbem-32318	4	8	as	as	ADP
fbem-32318	4	9	"	"	PUNCT
fbem-32318	4	10	ai	ai	AUX
fbem-32318	4	11	whitewashing	whitewash	VERB
fbem-32318	4	12	,	,	PUNCT
fbem-32318	4	13	"	"	PUNCT
fbem-32318	4	14	data	datum	NOUN
fbem-32318	4	15	fabrication	fabrication	NOUN
fbem-32318	4	16	,	,	PUNCT
fbem-32318	4	17	and	and	CCONJ
fbem-32318	4	18	algorithmic	algorithmic	ADJ
fbem-32318	4	19	black	black	ADJ
fbem-32318	4	20	box	box	NOUN
fbem-32318	4	21	manipulation	manipulation	NOUN
fbem-32318	4	22	.	.	PUNCT
fbem-32318	5	1	for	for	ADP
fbem-32318	5	2	example	example	NOUN
fbem-32318	5	3	,	,	PUNCT
fbem-32318	5	4	the	the	DET
fbem-32318	5	5	us	we	PRON
fbem-32318	5	6	ai	ai	AUX
fbem-32318	5	7	startup	startup	NOUN
fbem-32318	5	8	allhere	allhere	NOUN
fbem-32318	5	9	overstated	overstate	VERB
fbem-32318	5	10	its	its	PRON
fbem-32318	5	11	revenue	revenue	NOUN
fbem-32318	5	12	by	by	ADP
fbem-32318	5	13	nearly	nearly	ADV
fbem-32318	5	14	700	700	NUM
fbem-32318	5	15	times	time	NOUN
fbem-32318	5	16	by	by	ADP
fbem-32318	5	17	fabricating	fabricate	VERB
fbem-32318	5	18	ai	ai	ADJ
fbem-32318	5	19	-	-	PUNCT
fbem-32318	5	20	related	relate	VERB
fbem-32318	5	21	financial	financial	ADJ
fbem-32318	5	22	data	datum	NOUN
fbem-32318	5	23	.	.	PUNCT
fbem-32318	6	1	the	the	DET
fbem-32318	6	2	study	study	NOUN
fbem-32318	6	3	further	far	ADV
fbem-32318	6	4	suggests	suggest	VERB
fbem-32318	6	5	the	the	DET
fbem-32318	6	6	need	need	NOUN
fbem-32318	6	7	to	to	PART
fbem-32318	6	8	establish	establish	VERB
fbem-32318	6	9	a	a	DET
fbem-32318	6	10	coordinated	coordinated	ADJ
fbem-32318	6	11	mechanism	mechanism	NOUN
fbem-32318	6	12	across	across	ADP
fbem-32318	6	13	three	three	NUM
fbem-32318	6	14	dimensions	dimension	NOUN
fbem-32318	6	15	:	:	PUNCT
fbem-32318	6	16	optimizing	optimize	VERB
fbem-32318	6	17	corporate	corporate	ADJ
fbem-32318	6	18	governance	governance	NOUN
fbem-32318	6	19	,	,	PUNCT
fbem-32318	6	20	upgrading	upgrade	VERB
fbem-32318	6	21	regulatory	regulatory	ADJ
fbem-32318	6	22	technology	technology	NOUN
fbem-32318	6	23	,	,	PUNCT
fbem-32318	6	24	and	and	CCONJ
fbem-32318	6	25	managing	manage	VERB
fbem-32318	6	26	model	model	NOUN
fbem-32318	6	27	security	security	NOUN
fbem-32318	6	28	.	.	PUNCT
fbem-32318	7	1	the	the	DET
fbem-32318	7	2	conclusions	conclusion	NOUN
fbem-32318	7	3	indicate	indicate	VERB
fbem-32318	7	4	that	that	SCONJ
fbem-32318	7	5	the	the	DET
fbem-32318	7	6	impact	impact	NOUN
fbem-32318	7	7	of	of	ADP
fbem-32318	7	8	generative	generative	NOUN
fbem-32318	7	9	ai	ai	VERB
fbem-32318	7	10	on	on	ADP
fbem-32318	7	11	disclosu	disclosu	PROPN
fbem-32318	7	12	re	re	ADP
fbem-32318	7	13	quality	quality	NOUN
fbem-32318	7	14	is	be	AUX
fbem-32318	7	15	not	not	PART
fbem-32318	7	16	one	one	NUM
fbem-32318	7	17	-	-	PUNCT
fbem-32318	7	18	way	way	NOUN
fbem-32318	7	19	;	;	PUNCT
fbem-32318	7	20	its	its	PRON
fbem-32318	7	21	ultimate	ultimate	ADJ
fbem-32318	7	22	effect	effect	NOUN
fbem-32318	7	23	depends	depend	VERB
fbem-32318	7	24	on	on	ADP
fbem-32318	7	25	the	the	DET
fbem-32318	7	26	alignment	alignment	NOUN
fbem-32318	7	27	between	between	ADP
fbem-32318	7	28	technical	technical	ADJ
fbem-32318	7	29	application	application	NOUN
fbem-32318	7	30	specifications	specification	NOUN
fbem-32318	7	31	and	and	CCONJ
fbem-32318	7	32	risk	risk	NOUN
fbem-32318	7	33	prevention	prevention	NOUN
fbem-32318	7	34	and	and	CCONJ
fbem-32318	7	35	control	control	NOUN
fbem-32318	7	36	systems	system	NOUN
fbem-32318	7	37	.	.	PUNCT
fbem-32318	8	1	this	this	DET
fbem-32318	8	2	finding	finding	NOUN
fbem-32318	8	3	provides	provide	VERB
fbem-32318	8	4	empirical	empirical	ADJ
fbem-32318	8	5	evidenc	evidenc	NOUN
fbem-32318	8	6	e	e	PROPN
fbem-32318	8	7	for	for	SCONJ
fbem-32318	8	8	companies	company	NOUN
fbem-32318	8	9	to	to	PART
fbem-32318	8	10	rationally	rationally	ADV
fbem-32318	8	11	utilize	utilize	VERB
fbem-32318	8	12	ai	ai	PRON
fbem-32318	8	13	technology	technology	NOUN
fbem-32318	8	14	and	and	CCONJ
fbem-32318	8	15	for	for	SCONJ
fbem-32318	8	16	regulators	regulator	NOUN
fbem-32318	8	17	to	to	PART
fbem-32318	8	18	improve	improve	VERB
fbem-32318	8	19	governance	governance	NOUN
fbem-32318	8	20	rules	rule	NOUN
fbem-32318	8	21	.	.	PUNCT
fbem-32318	9	1	keywords	keyword	NOUN
fbem-32318	9	2	:	:	PUNCT
fbem-32318	9	3	generative	generative	ADJ
fbem-32318	9	4	ai	ai	NOUN
fbem-32318	9	5	;	;	PUNCT
fbem-32318	9	6	financial	financial	ADJ
fbem-32318	9	7	disclosure	disclosure	NOUN
fbem-32318	9	8	quality	quality	NOUN
fbem-32318	9	9	;	;	PUNCT
fbem-32318	9	10	dual	dual	ADJ
fbem-32318	9	11	impact	impact	NOUN
fbem-32318	9	12	;	;	PUNCT
fbem-32318	9	13	information	information	NOUN
fbem-32318	9	14	redundancy	redundancy	NOUN
fbem-32318	9	15	;	;	PUNCT
fbem-32318	9	16	regulatory	regulatory	ADJ
fbem-32318	9	17	technology	technology	NOUN
fbem-32318	9	18	.	.	PUNCT
fbem-32318	10	1	1	1	X
fbem-32318	10	2	.	.	X
fbem-32318	10	3	introduction	introduction	NOUN
fbem-32318	10	4	with	with	ADP
fbem-32318	10	5	the	the	DET
fbem-32318	10	6	advancement	advancement	NOUN
fbem-32318	10	7	and	and	CCONJ
fbem-32318	10	8	maturity	maturity	NOUN
fbem-32318	10	9	of	of	ADP
fbem-32318	10	10	large	large	ADJ
fbem-32318	10	11	language	language	NOUN
fbem-32318	10	12	model	model	NOUN
fbem-32318	10	13	technology	technology	NOUN
fbem-32318	10	14	,	,	PUNCT
fbem-32318	10	15	gpt	gpt	NOUN
fbem-32318	10	16	-	-	PUNCT
fbem-32318	10	17	based	base	VERB
fbem-32318	10	18	generative	generative	NOUN
fbem-32318	10	19	ai	ai	VERB
fbem-32318	10	20	has	have	AUX
fbem-32318	10	21	moved	move	VERB
fbem-32318	10	22	from	from	ADP
fbem-32318	10	23	conceptual	conceptual	ADJ
fbem-32318	10	24	exploration	exploration	NOUN
fbem-32318	10	25	to	to	ADP
fbem-32318	10	26	practical	practical	ADJ
fbem-32318	10	27	enterprise	enterprise	NOUN
fbem-32318	10	28	application	application	NOUN
fbem-32318	10	29	.	.	PUNCT
fbem-32318	11	1	a	a	DET
fbem-32318	11	2	2024	2024	NUM
fbem-32318	11	3	kpmg	kpmg	PROPN
fbem-32318	11	4	survey	survey	NOUN
fbem-32318	11	5	indicates	indicate	VERB
fbem-32318	11	6	that	that	SCONJ
fbem-32318	11	7	29	29	NUM
fbem-32318	11	8	%	%	NOUN
fbem-32318	11	9	of	of	ADP
fbem-32318	11	10	asia	asia	PROPN
fbem-32318	11	11	-pacific	-pacific	PROPN
fbem-32318	11	12	companies	company	NOUN
fbem-32318	11	13	globally	globally	ADV
fbem-32318	11	14	have	have	AUX
fbem-32318	11	15	selectively	selectively	ADV
fbem-32318	11	16	adopted	adopt	VERB
fbem-32318	11	17	ai	ai	VERB
fbem-32318	11	18	to	to	PART
fbem-32318	11	19	assist	assist	VERB
fbem-32318	11	20	in	in	ADP
fbem-32318	11	21	financial	financial	ADJ
fbem-32318	11	22	reporting	reporting	NOUN
fbem-32318	11	23	,	,	PUNCT
fbem-32318	11	24	and	and	CCONJ
fbem-32318	11	25	full	full	ADJ
fbem-32318	11	26	adoption	adoption	NOUN
fbem-32318	11	27	is	be	AUX
fbem-32318	11	28	expected	expect	VERB
fbem-32318	11	29	within	within	ADP
fbem-32318	11	30	the	the	DET
fbem-32318	11	31	next	next	ADJ
fbem-32318	11	32	three	three	NUM
fbem-32318	11	33	years	year	NOUN
fbem-32318	11	34	.	.	PUNCT
fbem-32318	12	1	as	as	ADP
fbem-32318	12	2	the	the	DET
fbem-32318	12	3	core	core	NOUN
fbem-32318	12	4	link	link	NOUN
fbem-32318	12	5	between	between	ADP
fbem-32318	12	6	companies	company	NOUN
fbem-32318	12	7	and	and	CCONJ
fbem-32318	12	8	the	the	DET
fbem-32318	12	9	capital	capital	NOUN
fbem-32318	12	10	market	market	NOUN
fbem-32318	12	11	,	,	PUNCT
fbem-32318	12	12	the	the	DET
fbem-32318	12	13	quality	quality	NOUN
fbem-32318	12	14	of	of	ADP
fbem-32318	12	15	financial	financial	ADJ
fbem-32318	12	16	disclosure	disclosure	NOUN
fbem-32318	12	17	directly	directly	ADV
fbem-32318	12	18	impacts	impact	VERB
fbem-32318	12	19	investor	investor	NOUN
fbem-32318	12	20	decision	decision	NOUN
fbem-32318	12	21	-	-	PUNCT
fbem-32318	12	22	making	make	VERB
fbem-32318	12	23	efficiency	efficiency	NOUN
fbem-32318	12	24	and	and	CCONJ
fbem-32318	12	25	market	market	NOUN
fbem-32318	12	26	resource	resource	NOUN
fbem-32318	12	27	allocation	allocation	NOUN
fbem-32318	12	28	.	.	PUNCT
fbem-32318	13	1	the	the	DET
fbem-32318	13	2	introduction	introduction	NOUN
fbem-32318	13	3	of	of	ADP
fbem-32318	13	4	generative	generative	ADJ
fbem-32318	13	5	ai	ai	VERB
fbem-32318	13	6	is	be	AUX
fbem-32318	13	7	reshaping	reshape	VERB
fbem-32318	13	8	the	the	DET
fbem-32318	13	9	operational	operational	ADJ
fbem-32318	13	10	logic	logic	NOUN
fbem-32318	13	11	of	of	ADP
fbem-32318	13	12	this	this	DET
fbem-32318	13	13	critical	critical	ADJ
fbem-32318	13	14	lin	lin	PROPN
fbem-32318	13	15	k.	k.	PROPN
fbem-32318	13	16	companies	company	NOUN
fbem-32318	13	17	are	be	AUX
fbem-32318	13	18	currently	currently	ADV
fbem-32318	13	19	applying	apply	VERB
fbem-32318	13	20	generative	generative	NOUN
fbem-32318	13	21	ai	ai	VERB
fbem-32318	13	22	across	across	ADP
fbem-32318	13	23	the	the	DET
fbem-32318	13	24	entire	entire	ADJ
fbem-32318	13	25	financial	financial	ADJ
fbem-32318	13	26	disclosure	disclosure	NOUN
fbem-32318	13	27	chain	chain	NOUN
fbem-32318	13	28	.	.	PUNCT
fbem-32318	14	1	amazon	amazon	PROPN
fbem-32318	14	2	uses	use	VERB
fbem-32318	14	3	ai	ai	VERB
fbem-32318	14	4	tools	tool	NOUN
fbem-32318	14	5	to	to	PART
fbem-32318	14	6	automate	automate	VERB
fbem-32318	14	7	invoice	invoice	NOUN
fbem-32318	14	8	verification	verification	NOUN
fbem-32318	14	9	and	and	CCONJ
fbem-32318	14	10	fraud	fraud	NOUN
fbem-32318	14	11	detection	detection	NOUN
fbem-32318	14	12	,	,	PUNCT
fbem-32318	14	13	reducing	reduce	VERB
fbem-32318	14	14	the	the	DET
fbem-32318	14	15	error	error	NOUN
fbem-32318	14	16	rate	rate	NOUN
fbem-32318	14	17	of	of	ADP
fbem-32318	14	18	manual	manual	ADJ
fbem-32318	14	19	review	review	NOUN
fbem-32318	14	20	to	to	ADP
fbem-32318	14	21	a	a	DET
fbem-32318	14	22	historic	historic	ADJ
fbem-32318	14	23	low	low	NOUN
fbem-32318	14	24	.	.	PUNCT
fbem-32318	15	1	oracle	oracle	NOUN
fbem-32318	15	2	and	and	CCONJ
fbem-32318	15	3	accenture	accenture	NOUN
fbem-32318	15	4	have	have	AUX
fbem-32318	15	5	jointly	jointly	ADV
fbem-32318	15	6	developed	develop	VERB
fbem-32318	15	7	an	an	DET
fbem-32318	15	8	ai	ai	NOUN
fbem-32318	15	9	solution	solution	NOUN
fbem-32318	15	10	that	that	PRON
fbem-32318	15	11	optimizes	optimize	VERB
fbem-32318	15	12	financial	financial	ADJ
fbem-32318	15	13	resource	resource	NOUN
fbem-32318	15	14	allocation	allocation	NOUN
fbem-32318	15	15	and	and	CCONJ
fbem-32318	15	16	generates	generate	VERB
fbem-32318	15	17	analytical	analytical	ADJ
fbem-32318	15	18	reports	report	NOUN
fbem-32318	15	19	through	through	ADP
fbem-32318	15	20	dynamic	dynamic	ADJ
fbem-32318	15	21	scenario	scenario	NOUN
fbem-32318	15	22	planning	planning	NOUN
fbem-32318	15	23	.	.	PUNCT
fbem-32318	16	1	these	these	DET
fbem-32318	16	2	practices	practice	NOUN
fbem-32318	16	3	have	have	AUX
fbem-32318	16	4	initially	initially	ADV
fbem-32318	16	5	demonstrated	demonstrate	VERB
fbem-32318	16	6	the	the	DET
fbem-32318	16	7	value	value	NOUN
fbem-32318	16	8	of	of	ADP
fbem-32318	16	9	technology	technology	NOUN
fbem-32318	16	10	in	in	ADP
fbem-32318	16	11	improving	improve	VERB
fbem-32318	16	12	disclosure	disclosure	NOUN
fbem-32318	16	13	efficiency	efficiency	NOUN
fbem-32318	16	14	,	,	PUNCT
fbem-32318	16	15	but	but	CCONJ
fbem-32318	16	16	t	t	NOUN
fbem-32318	16	17	hey	hey	INTJ
fbem-32318	16	18	also	also	ADV
fbem-32318	16	19	expose	expose	VERB
fbem-32318	16	20	potential	potential	ADJ
fbem-32318	16	21	risks	risk	NOUN
fbem-32318	16	22	.	.	PUNCT
fbem-32318	17	1	in	in	ADP
fbem-32318	17	2	2024	2024	NUM
fbem-32318	17	3	,	,	PUNCT
fbem-32318	17	4	us	us	PROPN
fbem-32318	17	5	sec	sec	PROPN
fbem-32318	17	6	chairman	chairman	NOUN
fbem-32318	17	7	gary	gary	PROPN
fbem-32318	17	8	gensler	gensler	PROPN
fbem-32318	17	9	issued	issue	VERB
fbem-32318	17	10	a	a	DET
fbem-32318	17	11	clear	clear	ADJ
fbem-32318	17	12	warning	warning	NOUN
fbem-32318	17	13	about	about	ADP
fbem-32318	17	14	the	the	DET
fbem-32318	17	15	risk	risk	NOUN
fbem-32318	17	16	of	of	ADP
fbem-32318	17	17	"	"	PUNCT
fbem-32318	17	18	ai	ai	AUX
fbem-32318	17	19	whitewashing	whitewash	VERB
fbem-32318	17	20	,	,	PUNCT
fbem-32318	17	21	"	"	PUNCT
fbem-32318	17	22	pointing	point	VERB
fbem-32318	17	23	out	out	ADP
fbem-32318	17	24	that	that	SCONJ
fbem-32318	17	25	existing	exist	VERB
fbem-32318	17	26	companies	company	NOUN
fbem-32318	17	27	are	be	AUX
fbem-32318	17	28	exaggerating	exaggerate	VERB
fbem-32318	17	29	the	the	DET
fbem-32318	17	30	effectiveness	effectiveness	NOUN
fbem-32318	17	31	of	of	ADP
fbem-32318	17	32	ai	ai	PROPN
fbem-32318	17	33	applications	application	NOUN
fbem-32318	17	34	and	and	CCONJ
fbem-32318	17	35	fabricating	fabricate	VERB
fbem-32318	17	36	related	related	ADJ
fbem-32318	17	37	financial	financial	ADJ
fbem-32318	17	38	data	datum	NOUN
fbem-32318	17	39	.	.	PUNCT
fbem-32318	18	1	the	the	DET
fbem-32318	18	2	case	case	NOUN
fbem-32318	18	3	of	of	ADP
fbem-32318	18	4	allhere	allhere	NOUN
fbem-32318	18	5	,	,	PUNCT
fbem-32318	18	6	which	which	PRON
fbem-32318	18	7	defrauded	defraud	VERB
fbem-32318	18	8	investors	investor	NOUN
fbem-32318	18	9	by	by	ADP
fbem-32318	18	10	falsifying	falsify	VERB
fbem-32318	18	11	ai	ai	NOUN
fbem-32318	18	12	product	product	NOUN
fbem-32318	18	13	revenue	revenue	NOUN
fbem-32318	18	14	data	datum	NOUN
fbem-32318	18	15	,	,	PUNCT
fbem-32318	18	16	further	further	ADJ
fbem-32318	18	17	highlights	highlight	NOUN
fbem-32318	18	18	the	the	DET
fbem-32318	18	19	real	real	ADJ
fbem-32318	18	20	-	-	PUNCT
fbem-32318	18	21	world	world	NOUN
fbem-32318	18	22	impact	impact	NOUN
fbem-32318	18	23	of	of	ADP
fbem-32318	18	24	this	this	DET
fbem-32318	18	25	risk	risk	NOUN
fbem-32318	18	26	.	.	PUNCT
fbem-32318	19	1	existing	exist	VERB
fbem-32318	19	2	research	research	NOUN
fbem-32318	19	3	has	have	AUX
fbem-32318	19	4	largely	largely	ADV
fbem-32318	19	5	focused	focus	VERB
fbem-32318	19	6	on	on	ADP
fbem-32318	19	7	the	the	DET
fbem-32318	19	8	impact	impact	NOUN
fbem-32318	19	9	of	of	ADP
fbem-32318	19	10	ai	ai	NOUN
fbem-32318	19	11	on	on	ADP
fbem-32318	19	12	disclosure	disclosure	NOUN
fbem-32318	19	13	efficiency	efficiency	NOUN
fbem-32318	19	14	in	in	ADP
fbem-32318	19	15	a	a	DET
fbem-32318	19	16	single	single	ADJ
fbem-32318	19	17	dimension	dimension	NOUN
fbem-32318	19	18	.	.	PUNCT
fbem-32318	20	1	for	for	ADP
fbem-32318	20	2	example	example	NOUN
fbem-32318	20	3	,	,	PUNCT
fbem-32318	20	4	a	a	DET
fbem-32318	20	5	2025	2025	NUM
fbem-32318	20	6	arxiv	arxiv	NOUN
fbem-32318	20	7	study	study	NOUN
fbem-32318	20	8	confirmed	confirm	VERB
fbem-32318	20	9	that	that	SCONJ
fbem-32318	20	10	gpt-3.5	gpt-3.5	PRON
fbem-32318	20	11	can	can	AUX
fbem-32318	20	12	effectively	effectively	ADV
fbem-32318	20	13	address	address	VERB
fbem-32318	20	14	disclosure	disclosure	NOUN
fbem-32318	20	15	redundancy	redundancy	NOUN
fbem-32318	20	16	,	,	PUNCT
fbem-32318	20	17	but	but	CCONJ
fbem-32318	20	18	systematic	systematic	ADJ
fbem-32318	20	19	analysis	analysis	NOUN
fbem-32318	20	20	of	of	ADP
fbem-32318	20	21	risk	risk	NOUN
fbem-32318	20	22	dimensions	dimension	NOUN
fbem-32318	20	23	is	be	AUX
fbem-32318	20	24	insufficient	insufficient	ADJ
fbem-32318	20	25	.	.	PUNCT
fbem-32318	21	1	given	give	VERB
fbem-32318	21	2	this	this	PRON
fbem-32318	21	3	,	,	PUNCT
fbem-32318	21	4	this	this	DET
fbem-32318	21	5	article	article	NOUN
fbem-32318	21	6	,	,	PUNCT
fbem-32318	21	7	focusing	focus	VERB
fbem-32318	21	8	on	on	ADP
fbem-32318	21	9	the	the	DET
fbem-32318	21	10	"	"	PUNCT
fbem-32318	21	11	dual	dual	ADJ
fbem-32318	21	12	impact	impact	NOUN
fbem-32318	21	13	"	"	PUNCT
fbem-32318	21	14	perspective	perspective	NOUN
fbem-32318	21	15	and	and	CCONJ
fbem-32318	21	16	drawing	draw	VERB
fbem-32318	21	17	on	on	ADP
fbem-32318	21	18	empirical	empirical	ADJ
fbem-32318	21	19	case	case	NOUN
fbem-32318	21	20	studies	study	NOUN
fbem-32318	21	21	from	from	ADP
fbem-32318	21	22	multiple	multiple	ADJ
fbem-32318	21	23	industries	industry	NOUN
fbem-32318	21	24	and	and	CCONJ
fbem-32318	21	25	regulatory	regulatory	ADJ
fbem-32318	21	26	developments	development	NOUN
fbem-32318	21	27	,	,	PUNCT
fbem-32318	21	28	explores	explore	VERB
fbem-32318	21	29	the	the	DET
fbem-32318	21	30	two	two	NUM
fbem-32318	21	31	-	-	PUNCT
fbem-32318	21	32	way	way	NOUN
fbem-32318	21	33	impact	impact	NOUN
fbem-32318	21	34	of	of	ADP
fbem-32318	21	35	generative	generative	NOUN
fbem-32318	21	36	ai	ai	VERB
fbem-32318	21	37	on	on	ADP
fbem-32318	21	38	disclosure	disclosure	NOUN
fbem-32318	21	39	quality	quality	NOUN
fbem-32318	21	40	.	.	PUNCT
fbem-32318	22	1	this	this	DET
fbem-32318	22	2	research	research	NOUN
fbem-32318	22	3	aims	aim	VERB
fbem-32318	22	4	to	to	PART
fbem-32318	22	5	provide	provide	VERB
fbem-32318	22	6	theoretical	theoretical	ADJ
fbem-32318	22	7	and	and	CCONJ
fbem-32318	22	8	practical	practical	ADJ
fbem-32318	22	9	support	support	NOUN
fbem-32318	22	10	for	for	ADP
fbem-32318	22	11	both	both	PRON
fbem-32318	22	12	corporate	corporate	ADJ
fbem-32318	22	13	technology	technology	NOUN
fbem-32318	22	14	application	application	NOUN
fbem-32318	22	15	and	and	CCONJ
fbem-32318	22	16	regulatory	regulatory	ADJ
fbem-32318	22	17	policymaking	policymaking	NOUN
fbem-32318	22	18	.	.	PUNCT
fbem-32318	23	1	this	this	DET
fbem-32318	23	2	research	research	NOUN
fbem-32318	23	3	holds	hold	VERB
fbem-32318	23	4	significant	significant	ADJ
fbem-32318	23	5	practical	practical	ADJ
fbem-32318	23	6	significance	significance	NOUN
fbem-32318	23	7	at	at	ADP
fbem-32318	23	8	a	a	DET
fbem-32318	23	9	time	time	NOUN
fbem-32318	23	10	when	when	SCONJ
fbem-32318	23	11	ai	ai	VERB
fbem-32318	23	12	technology	technology	NOUN
fbem-32318	23	13	is	be	AUX
fbem-32318	23	14	rapidly	rapidly	ADV
fbem-32318	23	15	gaining	gain	VERB
fbem-32318	23	16	popularity	popularity	NOUN
fbem-32318	23	17	but	but	CCONJ
fbem-32318	23	18	governance	governance	NOUN
fbem-32318	23	19	systems	system	NOUN
fbem-32318	23	20	remain	remain	VERB
fbem-32318	23	21	underdeveloped	underdeveloped	ADJ
fbem-32318	23	22	.	.	PUNCT
fbem-32318	24	1	2	2	X
fbem-32318	24	2	.	.	X
fbem-32318	24	3	positive	positive	ADJ
fbem-32318	24	4	paths	path	NOUN
fbem-32318	24	5	for	for	ADP
fbem-32318	24	6	generative	generative	NOUN
fbem-32318	24	7	ai	ai	VERB
fbem-32318	24	8	to	to	PART
fbem-32318	24	9	improve	improve	VERB
fbem-32318	24	10	financial	financial	ADJ
fbem-32318	24	11	disclosure	disclosure	NOUN
fbem-32318	24	12	quality	quality	NOUN
fbem-32318	24	13	gpt	gpt	NOUN
fbem-32318	24	14	-	-	PUNCT
fbem-32318	24	15	type	type	NOUN
fbem-32318	24	16	generative	generative	NOUN
fbem-32318	24	17	ai	ai	VERB
fbem-32318	24	18	restructures	restructure	VERB
fbem-32318	24	19	the	the	DET
fbem-32318	24	20	financial	financial	ADJ
fbem-32318	24	21	disclosure	disclosure	NOUN
fbem-32318	24	22	process	process	NOUN
fbem-32318	24	23	through	through	ADP
fbem-32318	24	24	technological	technological	ADJ
fbem-32318	24	25	empowerment	empowerment	NOUN
fbem-32318	24	26	,	,	PUNCT
fbem-32318	24	27	optimizing	optimize	VERB
fbem-32318	24	28	quality	quality	NOUN
fbem-32318	24	29	from	from	ADP
fbem-32318	24	30	information	information	NOUN
fbem-32318	24	31	generation	generation	NOUN
fbem-32318	24	32	and	and	CCONJ
fbem-32318	24	33	analysis	analysis	NOUN
fbem-32318	24	34	to	to	ADP
fbem-32318	24	35	dissemination	dissemination	NOUN
fbem-32318	24	36	.	.	PUNCT
fbem-32318	25	1	its	its	PRON
fbem-32318	25	2	positive	positive	ADJ
fbem-32318	25	3	impact	impact	NOUN
fbem-32318	25	4	is	be	AUX
fbem-32318	25	5	primarily	primarily	ADV
fbem-32318	25	6	manifested	manifest	VERB
fbem-32318	25	7	in	in	ADP
fbem-32318	25	8	three	three	NUM
fbem-32318	25	9	dimensions	dimension	NOUN
fbem-32318	25	10	.	.	PUNCT
fbem-32318	26	1	regarding	regard	VERB
fbem-32318	26	2	information	information	NOUN
fbem-32318	26	3	accuracy	accuracy	NOUN
fbem-32318	26	4	,	,	PUNCT
fbem-32318	26	5	generative	generative	ADJ
fbem-32318	26	6	ai	ai	VERB
fbem-32318	26	7	reduces	reduce	VERB
fbem-32318	26	8	human	human	ADJ
fbem-32318	26	9	error	error	NOUN
fbem-32318	26	10	through	through	ADP
fbem-32318	26	11	automated	automate	VERB
fbem-32318	26	12	processing	processing	NOUN
fbem-32318	26	13	,	,	PUNCT
fbem-32318	26	14	significantly	significantly	ADV
fbem-32318	26	15	improving	improve	VERB
fbem-32318	26	16	the	the	DET
fbem-32318	26	17	quality	quality	NOUN
fbem-32318	26	18	of	of	ADP
fbem-32318	26	19	disclosed	disclose	VERB
fbem-32318	26	20	data	datum	NOUN
fbem-32318	26	21	.	.	PUNCT
fbem-32318	27	1	amazon	amazon	PROPN
fbem-32318	27	2	's	's	PART
fbem-32318	27	3	finance	finance	NOUN
fbem-32318	27	4	team	team	NOUN
fbem-32318	27	5	uses	use	VERB
fbem-32318	27	6	ai	ai	VERB
fbem-32318	27	7	tools	tool	NOUN
fbem-32318	27	8	for	for	ADP
fbem-32318	27	9	vat	vat	NOUN
fbem-32318	27	10	invoice	invoice	NOUN
fbem-32318	27	11	verification	verification	NOUN
fbem-32318	27	12	,	,	PUNCT
fbem-32318	27	13	transitioning	transition	VERB
fbem-32318	27	14	from	from	ADP
fbem-32318	27	15	traditional	traditional	ADJ
fbem-32318	27	16	manual	manual	ADJ
fbem-32318	27	17	review	review	NOUN
fbem-32318	27	18	processes	process	NOUN
fbem-32318	27	19	to	to	ADP
fbem-32318	27	20	automated	automate	VERB
fbem-32318	27	21	verification	verification	NOUN
fbem-32318	27	22	.	.	PUNCT
fbem-32318	28	1	this	this	PRON
fbem-32318	28	2	not	not	PART
fbem-32318	28	3	only	only	ADV
fbem-32318	28	4	reduces	reduce	VERB
fbem-32318	28	5	processing	processing	NOUN
fbem-32318	28	6	time	time	NOUN
fbem-32318	28	7	by	by	ADP
fbem-32318	28	8	over	over	ADP
fbem-32318	28	9	70	70	NUM
fbem-32318	28	10	%	%	NOUN
fbem-32318	28	11	,	,	PUNCT
fbem-32318	28	12	but	but	CCONJ
fbem-32318	28	13	also	also	ADV
fbem-32318	28	14	reduces	reduce	VERB
fbem-32318	28	15	the	the	DET
fbem-32318	28	16	data	datum	NOUN
fbem-32318	28	17	error	error	NOUN
fbem-32318	28	18	rate	rate	NOUN
fbem-32318	28	19	to	to	ADP
fbem-32318	28	20	below	below	ADP
fbem-32318	28	21	0.3	0.3	NUM
fbem-32318	28	22	%	%	NOUN
fbem-32318	28	23	.	.	PUNCT
fbem-32318	29	1	the	the	DET
fbem-32318	29	2	procurement	procurement	NOUN
fbem-32318	29	3	spend	spend	VERB
fbem-32318	29	4	analysis	analysis	NOUN
fbem-32318	29	5	system	system	NOUN
fbem-32318	29	6	developed	develop	VERB
fbem-32318	29	7	jointly	jointly	ADV
fbem-32318	29	8	by	by	ADP
fbem-32318	29	9	oracle	oracle	NOUN
fbem-32318	29	10	and	and	CCONJ
fbem-32318	29	11	accenture	accenture	NOUN
fbem-32318	29	12	uses	use	VERB
fbem-32318	29	13	machine	machine	NOUN
fbem-32318	29	14	learning	learn	VERB
fbem-32318	29	15	algorithms	algorithm	NOUN
fbem-32318	29	16	to	to	PART
fbem-32318	29	17	integrate	integrate	VERB
fbem-32318	29	18	internal	internal	ADJ
fbem-32318	29	19	and	and	CCONJ
fbem-32318	29	20	external	external	ADJ
fbem-32318	29	21	enterprise	enterprise	NOUN
fbem-32318	29	22	data	datum	NOUN
fbem-32318	29	23	,	,	PUNCT
fbem-32318	29	24	accurately	accurately	ADV
fbem-32318	29	25	identifying	identify	VERB
fbem-32318	29	26	strategic	strategic	ADJ
fbem-32318	29	27	cost	cost	NOUN
fbem-32318	29	28	-saving	-saving	NOUN
fbem-32318	29	29	opportunities	opportunity	NOUN
fbem-32318	29	30	.	.	PUNCT
fbem-32318	30	1	the	the	DET
fbem-32318	30	2	resulting	result	VERB
fbem-32318	30	3	analysis	analysis	NOUN
fbem-32318	30	4	reports	report	NOUN
fbem-32318	30	5	demonstrated	demonstrate	VERB
fbem-32318	30	6	99.2	99.2	NUM
fbem-32318	30	7	%	%	NOUN
fbem-32318	30	8	data	datum	NOUN
fbem-32318	30	9	consistency	consistency	NOUN
fbem-32318	30	10	in	in	ADP
fbem-32318	30	11	a	a	DET
fbem-32318	30	12	third	third	ADJ
fbem-32318	30	13	-party	-party	NOUN
fbem-32318	30	14	audit	audit	NOUN
fbem-32318	30	15	conducted	conduct	VERB
fbem-32318	30	16	by	by	ADP
fbem-32318	30	17	kpmg	kpmg	PROPN
fbem-32318	30	18	.	.	PUNCT
fbem-32318	31	1	this	this	DET
fbem-32318	31	2	type	type	NOUN
fbem-32318	31	3	of	of	ADP
fbem-32318	31	4	technology	technology	NOUN
fbem-32318	31	5	effectively	effectively	ADV
fbem-32318	31	6	addre	addre	PROPN
fbem-32318	31	7	sses	sse	VERB
fbem-32318	31	8	the	the	DET
fbem-32318	31	9	problem	problem	NOUN
fbem-32318	31	10	of	of	ADP
fbem-32318	31	11	inadvertent	inadvertent	ADJ
fbem-32318	31	12	errors	error	NOUN
fbem-32318	31	13	in	in	ADP
fbem-32318	31	14	traditional	traditional	ADJ
fbem-32318	31	15	manual	manual	ADJ
fbem-32318	31	16	data	datum	NOUN
fbem-32318	31	17	entry	entry	NOUN
fbem-32318	31	18	and	and	CCONJ
fbem-32318	31	19	accounting	accounting	NOUN
fbem-32318	31	20	,	,	PUNCT
fbem-32318	31	21	laying	lay	VERB
fbem-32318	31	22	a	a	DET
fbem-32318	31	23	data	data	NOUN
fbem-32318	31	24	foundation	foundation	NOUN
fbem-32318	31	25	for	for	ADP
fbem-32318	31	26	disclosure	disclosure	NOUN
fbem-32318	31	27	9	9	NUM
fbem-32318	31	28	quality	quality	NOUN
fbem-32318	31	29	.	.	PUNCT
fbem-32318	32	1	effectively	effectively	ADV
fbem-32318	32	2	eliminating	eliminate	VERB
fbem-32318	32	3	information	information	NOUN
fbem-32318	32	4	redundancy	redundancy	NOUN
fbem-32318	32	5	is	be	AUX
fbem-32318	32	6	another	another	DET
fbem-32318	32	7	core	core	NOUN
fbem-32318	32	8	value	value	NOUN
fbem-32318	32	9	of	of	ADP
fbem-32318	32	10	generative	generative	ADJ
fbem-32318	32	11	ai	ai	NOUN
fbem-32318	32	12	.	.	PUNCT
fbem-32318	33	1	a	a	DET
fbem-32318	33	2	2025	2025	NUM
fbem-32318	33	3	arxiv	arxiv	NOUN
fbem-32318	33	4	study	study	NOUN
fbem-32318	33	5	of	of	ADP
fbem-32318	33	6	1,790	1,790	NUM
fbem-32318	33	7	md&a	md&a	PROPN
fbem-32318	33	8	reports	report	NOUN
fbem-32318	33	9	showed	show	VERB
fbem-32318	33	10	that	that	SCONJ
fbem-32318	33	11	summaries	summary	NOUN
fbem-32318	33	12	generated	generate	VERB
fbem-32318	33	13	by	by	ADP
fbem-32318	33	14	gpt-3.5	gpt-3.5	NOUN
fbem-32318	33	15	-	-	PUNCT
fbem-32318	33	16	turbo	turbo	NOUN
fbem-32318	33	17	can	can	AUX
fbem-32318	33	18	reduce	reduce	VERB
fbem-32318	33	19	the	the	DET
fbem-32318	33	20	length	length	NOUN
fbem-32318	33	21	of	of	ADP
fbem-32318	33	22	the	the	DET
fbem-32318	33	23	original	original	ADJ
fbem-32318	33	24	document	document	NOUN
fbem-32318	33	25	by	by	ADP
fbem-32318	33	26	25	25	NUM
fbem-32318	33	27	%	%	NOUN
fbem-32318	33	28	while	while	SCONJ
fbem-32318	33	29	retaining	retain	VERB
fbem-32318	33	30	over	over	ADP
fbem-32318	33	31	90	90	NUM
fbem-32318	33	32	%	%	NOUN
fbem-32318	33	33	of	of	ADP
fbem-32318	33	34	core	core	ADJ
fbem-32318	33	35	financial	financial	ADJ
fbem-32318	33	36	information	information	NOUN
fbem-32318	33	37	.	.	PUNCT
fbem-32318	34	1	the	the	DET
fbem-32318	34	2	adjusted	adjust	VERB
fbem-32318	34	3	fog	fog	PROPN
fbem-32318	34	4	index	index	NOUN
fbem-32318	34	5	showed	show	VERB
fbem-32318	34	6	a	a	DET
fbem-32318	34	7	40	40	NUM
fbem-32318	34	8	%	%	NOUN
fbem-32318	34	9	improvement	improvement	NOUN
fbem-32318	34	10	in	in	ADP
fbem-32318	34	11	readability	readability	NOUN
fbem-32318	34	12	[	[	X
fbem-32318	34	13	1	1	NUM
fbem-32318	34	14	]	]	PUNCT
fbem-32318	34	15	.	.	PUNCT
fbem-32318	35	1	this	this	DET
fbem-32318	35	2	redundancy	redundancy	NOUN
fbem-32318	35	3	reduction	reduction	NOUN
fbem-32318	35	4	capability	capability	NOUN
fbem-32318	35	5	is	be	AUX
fbem-32318	35	6	of	of	ADP
fbem-32318	35	7	substantial	substantial	ADJ
fbem-32318	35	8	value	value	NOUN
fbem-32318	35	9	to	to	ADP
fbem-32318	35	10	investor	investor	NOUN
fbem-32318	35	11	decision	decision	NOUN
fbem-32318	35	12	-making	-make	VERB
fbem-32318	35	13	.	.	PUNCT
fbem-32318	36	1	regression	regression	NOUN
fbem-32318	36	2	analysis	analysis	NOUN
fbem-32318	36	3	confirmed	confirm	VERB
fbem-32318	36	4	that	that	SCONJ
fbem-32318	36	5	sentiment	sentiment	NOUN
fbem-32318	36	6	indicators	indicator	NOUN
fbem-32318	36	7	of	of	ADP
fbem-32318	36	8	disclosures	disclosure	NOUN
fbem-32318	36	9	processed	process	VERB
fbem-32318	36	10	by	by	ADP
fbem-32318	36	11	ai	ai	VERB
fbem-32318	36	12	increased	increase	VERB
fbem-32318	36	13	stock	stock	NOUN
fbem-32318	36	14	price	price	NOUN
fbem-32318	36	15	fluctuations	fluctuation	NOUN
fbem-32318	36	16	by	by	ADP
fbem-32318	36	17	35	35	NUM
fbem-32318	36	18	%	%	NOUN
fbem-32318	36	19	compared	compare	VERB
fbem-32318	36	20	to	to	ADP
fbem-32318	36	21	the	the	DET
fbem-32318	36	22	original	original	ADJ
fbem-32318	36	23	document	document	NOUN
fbem-32318	36	24	,	,	PUNCT
fbem-32318	36	25	demonstrating	demonstrate	VERB
fbem-32318	36	26	that	that	SCONJ
fbem-32318	36	27	this	this	DET
fbem-32318	36	28	technology	technology	NOUN
fbem-32318	36	29	can	can	AUX
fbem-32318	36	30	help	help	VERB
fbem-32318	36	31	the	the	DET
fbem-32318	36	32	market	market	NOUN
fbem-32318	36	33	more	more	ADV
fbem-32318	36	34	clearly	clearly	ADV
fbem-32318	36	35	capture	capture	VERB
fbem-32318	36	36	corporate	corporate	ADJ
fbem-32318	36	37	financial	financial	ADJ
fbem-32318	36	38	signals	signal	NOUN
fbem-32318	36	39	.	.	PUNCT
fbem-32318	37	1	tencent	tencent	PROPN
fbem-32318	37	2	used	use	VERB
fbem-32318	37	3	ai	ai	VERB
fbem-32318	37	4	to	to	PART
fbem-32318	37	5	optimize	optimize	VERB
fbem-32318	37	6	its	its	PRON
fbem-32318	37	7	disclosures	disclosure	NOUN
fbem-32318	37	8	in	in	ADP
fbem-32318	37	9	its	its	PRON
fbem-32318	37	10	2025	2025	NUM
fbem-32318	37	11	financial	financial	ADJ
fbem-32318	37	12	report	report	NOUN
fbem-32318	37	13	,	,	PUNCT
fbem-32318	37	14	streamlining	streamline	VERB
fbem-32318	37	15	the	the	DET
fbem-32318	37	16	traditional	traditional	ADJ
fbem-32318	37	17	200	200	NUM
fbem-32318	37	18	-	-	PUNCT
fbem-32318	37	19	page	page	NOUN
fbem-32318	37	20	financial	financial	ADJ
fbem-32318	37	21	notes	note	NOUN
fbem-32318	37	22	to	to	ADP
fbem-32318	37	23	80	80	NUM
fbem-32318	37	24	pages	page	NOUN
fbem-32318	37	25	while	while	SCONJ
fbem-32318	37	26	st	st	PROPN
fbem-32318	37	27	ill	ill	ADV
fbem-32318	37	28	covering	cover	VERB
fbem-32318	37	29	all	all	DET
fbem-32318	37	30	key	key	ADJ
fbem-32318	37	31	metrics	metric	NOUN
fbem-32318	37	32	.	.	PUNCT
fbem-32318	38	1	this	this	DET
fbem-32318	38	2	effort	effort	NOUN
fbem-32318	38	3	has	have	AUX
fbem-32318	38	4	been	be	AUX
fbem-32318	38	5	widely	widely	ADV
fbem-32318	38	6	recognized	recognize	VERB
fbem-32318	38	7	by	by	ADP
fbem-32318	38	8	institutional	institutional	ADJ
fbem-32318	38	9	investors	investor	NOUN
fbem-32318	38	10	.	.	PUNCT
fbem-32318	39	1	improved	improve	VERB
fbem-32318	39	2	compliance	compliance	NOUN
fbem-32318	39	3	response	response	NOUN
fbem-32318	39	4	efficiency	efficiency	NOUN
fbem-32318	39	5	has	have	AUX
fbem-32318	39	6	further	far	ADV
fbem-32318	39	7	enhanced	enhance	VERB
fbem-32318	39	8	disclosure	disclosure	NOUN
fbem-32318	39	9	quality	quality	NOUN
fbem-32318	39	10	.	.	PUNCT
fbem-32318	40	1	generative	generative	ADJ
fbem-32318	40	2	ai	ai	PROPN
fbem-32318	40	3	can	can	AUX
fbem-32318	40	4	update	update	VERB
fbem-32318	40	5	the	the	DET
fbem-32318	40	6	regulatory	regulatory	ADJ
fbem-32318	40	7	rules	rule	NOUN
fbem-32318	40	8	database	database	NOUN
fbem-32318	40	9	in	in	ADP
fbem-32318	40	10	real	real	ADJ
fbem-32318	40	11	time	time	NOUN
fbem-32318	40	12	,	,	PUNCT
fbem-32318	40	13	ensuring	ensure	VERB
fbem-32318	40	14	that	that	SCONJ
fbem-32318	40	15	disclosures	disclosure	NOUN
fbem-32318	40	16	comply	comply	VERB
fbem-32318	40	17	with	with	ADP
fbem-32318	40	18	the	the	DET
fbem-32318	40	19	latest	late	ADJ
fbem-32318	40	20	requirements	requirement	NOUN
fbem-32318	40	21	.	.	PUNCT
fbem-32318	41	1	a	a	DET
fbem-32318	41	2	kpmg	kpmg	PROPN
fbem-32318	41	3	survey	survey	NOUN
fbem-32318	41	4	shows	show	VERB
fbem-32318	41	5	that	that	SCONJ
fbem-32318	41	6	companies	company	NOUN
fbem-32318	41	7	using	use	VERB
fbem-32318	41	8	ai	ai	VERB
fbem-32318	41	9	for	for	ADP
fbem-32318	41	10	compliance	compliance	NOUN
fbem-32318	41	11	reviews	review	NOUN
fbem-32318	41	12	have	have	AUX
fbem-32318	41	13	reduced	reduce	VERB
fbem-32318	41	14	the	the	DET
fbem-32318	41	15	average	average	ADJ
fbem-32318	41	16	time	time	NOUN
fbem-32318	41	17	to	to	PART
fbem-32318	41	18	respond	respond	VERB
fbem-32318	41	19	to	to	ADP
fbem-32318	41	20	regulatory	regulatory	ADJ
fbem-32318	41	21	inquiries	inquiry	NOUN
fbem-32318	41	22	from	from	ADP
fbem-32318	41	23	14	14	NUM
fbem-32318	41	24	days	day	NOUN
fbem-32318	41	25	to	to	ADP
fbem-32318	41	26	5	5	NUM
fbem-32318	41	27	days	day	NOUN
fbem-32318	41	28	,	,	PUNCT
fbem-32318	41	29	with	with	ADP
fbem-32318	41	30	a	a	DET
fbem-32318	41	31	62	62	NUM
fbem-32318	41	32	%	%	NOUN
fbem-32318	41	33	increase	increase	NOUN
fbem-32318	41	34	in	in	ADP
fbem-32318	41	35	response	response	NOUN
fbem-32318	41	36	accuracy	accuracy	NOUN
fbem-32318	41	37	.	.	PUNCT
fbem-32318	42	1	amazon	amazon	PROPN
fbem-32318	42	2	's	's	PART
fbem-32318	42	3	tax	tax	NOUN
fbem-32318	42	4	team	team	NOUN
fbem-32318	42	5	used	use	VERB
fbem-32318	42	6	ai	ai	VERB
fbem-32318	42	7	to	to	PART
fbem-32318	42	8	interpret	interpret	VERB
fbem-32318	42	9	changes	change	NOUN
fbem-32318	42	10	in	in	ADP
fbem-32318	42	11	tax	tax	NOUN
fbem-32318	42	12	policies	policy	NOUN
fbem-32318	42	13	in	in	ADP
fbem-32318	42	14	various	various	ADJ
fbem-32318	42	15	countries	country	NOUN
fbem-32318	42	16	and	and	CCONJ
fbem-32318	42	17	automatically	automatically	ADV
fbem-32318	42	18	adjust	adjust	VERB
fbem-32318	42	19	the	the	DET
fbem-32318	42	20	presentation	presentation	NOUN
fbem-32318	42	21	of	of	ADP
fbem-32318	42	22	tax	tax	NOUN
fbem-32318	42	23	data	datum	NOUN
fbem-32318	42	24	in	in	ADP
fbem-32318	42	25	disclosures	disclosure	NOUN
fbem-32318	42	26	,	,	PUNCT
fbem-32318	42	27	successfully	successfully	ADV
fbem-32318	42	28	mitigating	mitigate	VERB
fbem-32318	42	29	three	three	NUM
fbem-32318	42	30	potential	potential	ADJ
fbem-32318	42	31	compliance	compliance	NOUN
fbem-32318	42	32	risks	risk	NOUN
fbem-32318	42	33	in	in	ADP
fbem-32318	42	34	the	the	DET
fbem-32318	42	35	first	first	ADJ
fbem-32318	42	36	quarter	quarter	NOUN
fbem-32318	42	37	of	of	ADP
fbem-32318	42	38	2024	2024	NUM
fbem-32318	42	39	.	.	PUNCT
fbem-32318	43	1	this	this	DET
fbem-32318	43	2	dynamic	dynamic	ADJ
fbem-32318	43	3	compli	compli	ADJ
fbem-32318	43	4	ance	ance	NOUN
fbem-32318	43	5	capability	capability	NOUN
fbem-32318	43	6	is	be	AUX
fbem-32318	43	7	particularly	particularly	ADV
fbem-32318	43	8	important	important	ADJ
fbem-32318	43	9	in	in	ADP
fbem-32318	43	10	the	the	DET
fbem-32318	43	11	context	context	NOUN
fbem-32318	43	12	of	of	ADP
fbem-32318	43	13	tightening	tighten	VERB
fbem-32318	43	14	regulations	regulation	NOUN
fbem-32318	43	15	.	.	PUNCT
fbem-32318	44	1	3	3	X
fbem-32318	44	2	.	.	X
fbem-32318	44	3	the	the	DET
fbem-32318	44	4	negative	negative	ADJ
fbem-32318	44	5	impact	impact	NOUN
fbem-32318	44	6	of	of	ADP
fbem-32318	44	7	generative	generative	NOUN
fbem-32318	44	8	ai	ai	VERB
fbem-32318	44	9	on	on	ADP
fbem-32318	44	10	the	the	DET
fbem-32318	44	11	quality	quality	NOUN
fbem-32318	44	12	of	of	ADP
fbem-32318	44	13	financial	financial	ADJ
fbem-32318	44	14	disclosures	disclosure	NOUN
fbem-32318	44	15	despite	despite	SCONJ
fbem-32318	44	16	significant	significant	ADJ
fbem-32318	44	17	technical	technical	ADJ
fbem-32318	44	18	advantages	advantage	NOUN
fbem-32318	44	19	,	,	PUNCT
fbem-32318	44	20	gpt	gpt	NOUN
fbem-32318	44	21	-	-	PUNCT
fbem-32318	44	22	type	type	NOUN
fbem-32318	44	23	generative	generative	NOUN
fbem-32318	44	24	ai	ai	PROPN
fbem-32318	44	25	applications	application	NOUN
fbem-32318	44	26	in	in	ADP
fbem-32318	44	27	financial	financial	ADJ
fbem-32318	44	28	disclosure	disclosure	NOUN
fbem-32318	44	29	still	still	ADV
fbem-32318	44	30	carry	carry	VERB
fbem-32318	44	31	multiple	multiple	ADJ
fbem-32318	44	32	risks	risk	NOUN
fbem-32318	44	33	.	.	PUNCT
fbem-32318	45	1	these	these	DET
fbem-32318	45	2	risks	risk	NOUN
fbem-32318	45	3	arise	arise	VERB
fbem-32318	45	4	from	from	ADP
fbem-32318	45	5	a	a	DET
fbem-32318	45	6	combination	combination	NOUN
fbem-32318	45	7	of	of	ADP
fbem-32318	45	8	technical	technical	ADJ
fbem-32318	45	9	characteristics	characteristic	NOUN
fbem-32318	45	10	,	,	PUNCT
fbem-32318	45	11	governance	governance	NOUN
fbem-32318	45	12	vulnerabilities	vulnerability	NOUN
fbem-32318	45	13	,	,	PUNCT
fbem-32318	45	14	and	and	CCONJ
fbem-32318	45	15	profit	profit	NOUN
fbem-32318	45	16	motives	motive	NOUN
fbem-32318	45	17	.	.	PUNCT
fbem-32318	46	1	the	the	DET
fbem-32318	46	2	most	most	ADV
fbem-32318	46	3	prominent	prominent	ADJ
fbem-32318	46	4	risk	risk	NOUN
fbem-32318	46	5	is	be	AUX
fbem-32318	46	6	the	the	DET
fbem-32318	46	7	authenticity	authenticity	NOUN
fbem-32318	46	8	of	of	ADP
fbem-32318	46	9	disclosures	disclosure	NOUN
fbem-32318	46	10	caused	cause	VERB
fbem-32318	46	11	by	by	ADP
fbem-32318	46	12	"	"	PUNCT
fbem-32318	46	13	ai	ai	AUX
fbem-32318	46	14	whitewashing	whitewash	VERB
fbem-32318	46	15	.	.	PUNCT
fbem-32318	46	16	"	"	PUNCT
fbem-32318	47	1	the	the	DET
fbem-32318	47	2	delphia	delphia	PROPN
fbem-32318	47	3	case	case	NOUN
fbem-32318	47	4	investigated	investigate	VERB
fbem-32318	47	5	by	by	ADP
fbem-32318	47	6	the	the	DET
fbem-32318	47	7	us	us	PROPN
fbem-32318	47	8	sec	sec	PROPN
fbem-32318	47	9	in	in	ADP
fbem-32318	47	10	2024	2024	NUM
fbem-32318	47	11	revealed	reveal	VERB
fbem-32318	47	12	that	that	SCONJ
fbem-32318	47	13	the	the	DET
fbem-32318	47	14	company	company	NOUN
fbem-32318	47	15	claimed	claim	VERB
fbem-32318	47	16	to	to	PART
fbem-32318	47	17	use	use	VERB
fbem-32318	47	18	ai	ai	VERB
fbem-32318	47	19	to	to	PART
fbem-32318	47	20	analyze	analyze	VERB
fbem-32318	47	21	customer	customer	NOUN
fbem-32318	47	22	data	datum	NOUN
fbem-32318	47	23	to	to	PART
fbem-32318	47	24	optimize	optimize	VERB
fbem-32318	47	25	investment	investment	NOUN
fbem-32318	47	26	strategies	strategy	NOUN
fbem-32318	47	27	and	and	CCONJ
fbem-32318	47	28	disclosed	disclose	VERB
fbem-32318	47	29	related	related	ADJ
fbem-32318	47	30	performance	performance	NOUN
fbem-32318	47	31	contributions	contribution	NOUN
fbem-32318	47	32	,	,	PUNCT
fbem-32318	47	33	but	but	CCONJ
fbem-32318	47	34	in	in	ADP
fbem-32318	47	35	reality	reality	NOUN
fbem-32318	47	36	,	,	PUNCT
fbem-32318	47	37	the	the	DET
fbem-32318	47	38	described	describe	VERB
fbem-32318	47	39	ai	ai	NOUN
fbem-32318	47	40	functions	function	NOUN
fbem-32318	47	41	were	be	AUX
fbem-32318	47	42	not	not	PART
fbem-32318	47	43	implemented	implement	VERB
fbem-32318	47	44	,	,	PUNCT
fbem-32318	47	45	constituting	constitute	VERB
fbem-32318	47	46	a	a	DET
fbem-32318	47	47	typical	typical	ADJ
fbem-32318	47	48	case	case	NOUN
fbem-32318	47	49	of	of	ADP
fbem-32318	47	50	false	false	ADJ
fbem-32318	47	51	disclosure	disclosure	NOUN
fbem-32318	47	52	.	.	PUNCT
fbem-32318	48	1	in	in	ADP
fbem-32318	48	2	the	the	DET
fbem-32318	48	3	more	more	ADV
fbem-32318	48	4	serious	serious	ADJ
fbem-32318	48	5	allhere	allhere	ADP
fbem-32318	48	6	financial	financial	ADJ
fbem-32318	48	7	fraud	fraud	NOUN
fbem-32318	48	8	case	case	NOUN
fbem-32318	48	9	,	,	PUNCT
fbem-32318	48	10	the	the	DET
fbem-32318	48	11	company	company	NOUN
fbem-32318	48	12	's	's	PART
fbem-32318	48	13	founders	founder	NOUN
fbem-32318	48	14	fabricated	fabricate	VERB
fbem-32318	48	15	data	datum	NOUN
fbem-32318	48	16	in	in	ADP
fbem-32318	48	17	ai	ai	PROPN
fbem-32318	48	18	product	product	NOUN
fbem-32318	48	19	contracts	contract	NOUN
fbem-32318	48	20	,	,	PUNCT
fbem-32318	48	21	inflating	inflate	VERB
fbem-32318	48	22	2020	2020	NUM
fbem-32318	48	23	annual	annual	ADJ
fbem-32318	48	24	recurring	recur	VERB
fbem-32318	48	25	revenue	revenue	NOUN
fbem-32318	48	26	from	from	ADP
fbem-32318	48	27	$	$	SYM
fbem-32318	48	28	5,400	5,400	NUM
fbem-32318	48	29	to	to	PART
fbem-32318	48	30	$	$	SYM
fbem-32318	48	31	3.7	3.7	NUM
fbem-32318	48	32	million	million	NUM
fbem-32318	48	33	.	.	PUNCT
fbem-32318	49	1	the	the	DET
fbem-32318	49	2	false	false	ADJ
fbem-32318	49	3	disclosures	disclosure	NOUN
fbem-32318	49	4	lasted	last	VERB
fbem-32318	49	5	for	for	ADP
fbem-32318	49	6	four	four	NUM
fbem-32318	49	7	years	year	NOUN
fbem-32318	49	8	before	before	ADP
fbem-32318	49	9	being	be	AUX
fbem-32318	49	10	discovered	discover	VERB
fbem-32318	49	11	.	.	PUNCT
fbem-32318	50	1	this	this	PRON
fbem-32318	50	2	suggests	suggest	VERB
fbem-32318	50	3	that	that	SCONJ
fbem-32318	50	4	ai	ai	VERB
fbem-32318	50	5	concepts	concept	NOUN
fbem-32318	50	6	may	may	AUX
fbem-32318	50	7	become	become	VERB
fbem-32318	50	8	a	a	DET
fbem-32318	50	9	new	new	ADJ
fbem-32318	50	10	tool	tool	NOUN
fbem-32318	50	11	for	for	ADP
fbem-32318	50	12	financial	financial	ADJ
fbem-32318	50	13	fraud	fraud	NOUN
fbem-32318	50	14	,	,	PUNCT
fbem-32318	50	15	and	and	CCONJ
fbem-32318	50	16	that	that	SCONJ
fbem-32318	50	17	technical	technical	ADJ
fbem-32318	50	18	packaging	packaging	NOUN
fbem-32318	50	19	can	can	AUX
fbem-32318	50	20	enhance	enhance	VERB
fbem-32318	50	21	the	the	DET
fbem-32318	50	22	deceptive	deceptive	ADJ
fbem-32318	50	23	nature	nature	NOUN
fbem-32318	50	24	of	of	ADP
fbem-32318	50	25	false	false	ADJ
fbem-32318	50	26	information	information	NOUN
fbem-32318	50	27	.	.	PUNCT
fbem-32318	51	1	lack	lack	NOUN
fbem-32318	51	2	of	of	ADP
fbem-32318	51	3	transparency	transparency	NOUN
fbem-32318	51	4	in	in	ADP
fbem-32318	51	5	disclosures	disclosure	NOUN
fbem-32318	51	6	caused	cause	VERB
fbem-32318	51	7	by	by	ADP
fbem-32318	51	8	black	black	ADJ
fbem-32318	51	9	box	box	PROPN
fbem-32318	51	10	algorithms	algorithms	NOUN
fbem-32318	51	11	is	be	AUX
fbem-32318	51	12	also	also	ADV
fbem-32318	51	13	a	a	DET
fbem-32318	51	14	cause	cause	NOUN
fbem-32318	51	15	for	for	ADP
fbem-32318	51	16	concern	concern	NOUN
fbem-32318	51	17	.	.	PUNCT
fbem-32318	52	1	the	the	DET
fbem-32318	52	2	decision	decision	NOUN
fbem-32318	52	3	logic	logic	NOUN
fbem-32318	52	4	of	of	ADP
fbem-32318	52	5	generative	generative	ADJ
fbem-32318	52	6	ai	ai	NOUN
fbem-32318	52	7	is	be	AUX
fbem-32318	52	8	difficult	difficult	ADJ
fbem-32318	52	9	to	to	PART
fbem-32318	52	10	fully	fully	ADV
fbem-32318	52	11	deconstruct	deconstruct	VERB
fbem-32318	52	12	,	,	PUNCT
fbem-32318	52	13	making	make	VERB
fbem-32318	52	14	its	its	PRON
fbem-32318	52	15	use	use	NOUN
fbem-32318	52	16	in	in	ADP
fbem-32318	52	17	generating	generate	VERB
fbem-32318	52	18	disclosures	disclosure	NOUN
fbem-32318	52	19	such	such	ADJ
fbem-32318	52	20	as	as	ADP
fbem-32318	52	21	fin	fin	NOUN
fbem-32318	52	22	ancial	ancial	NOUN
fbem-32318	52	23	forecasts	forecast	NOUN
fbem-32318	52	24	prone	prone	ADJ
fbem-32318	52	25	to	to	ADP
fbem-32318	52	26	"	"	PUNCT
fbem-32318	52	27	presenting	present	VERB
fbem-32318	52	28	results	result	NOUN
fbem-32318	52	29	but	but	CCONJ
fbem-32318	52	30	not	not	PART
fbem-32318	52	31	traceable	traceable	ADJ
fbem-32318	52	32	processes	process	NOUN
fbem-32318	52	33	.	.	PUNCT
fbem-32318	52	34	"	"	PUNCT
fbem-32318	53	1	a	a	DET
fbem-32318	53	2	2024	2024	NUM
fbem-32318	53	3	mdpi	mdpi	PROPN
fbem-32318	53	4	study	study	NOUN
fbem-32318	53	5	of	of	ADP
fbem-32318	53	6	the	the	DET
fbem-32318	53	7	top	top	ADJ
fbem-32318	53	8	ten	ten	NUM
fbem-32318	53	9	us	us	PROPN
fbem-32318	53	10	banks	bank	NOUN
fbem-32318	53	11	showed	show	VERB
fbem-32318	53	12	that	that	SCONJ
fbem-32318	53	13	only	only	ADV
fbem-32318	53	14	18	18	NUM
fbem-32318	53	15	%	%	NOUN
fbem-32318	53	16	of	of	ADP
fbem-32318	53	17	banks	bank	NOUN
fbem-32318	53	18	using	use	VERB
fbem-32318	53	19	ai	ai	VERB
fbem-32318	53	20	to	to	PART
fbem-32318	53	21	generate	generate	VERB
fbem-32318	53	22	financial	financial	ADJ
fbem-32318	53	23	forecasts	forecast	NOUN
fbem-32318	53	24	clearly	clearly	ADV
fbem-32318	53	25	disclosed	disclose	VERB
fbem-32318	53	26	model	model	NOUN
fbem-32318	53	27	parameters	parameter	NOUN
fbem-32318	53	28	and	and	CCONJ
fbem-32318	53	29	data	datum	NOUN
fbem-32318	53	30	sources	source	NOUN
fbem-32318	53	31	,	,	PUNCT
fbem-32318	53	32	while	while	SCONJ
fbem-32318	53	33	the	the	DET
fbem-32318	53	34	rest	rest	NOUN
fbem-32318	53	35	avoided	avoid	VERB
fbem-32318	53	36	disclosure	disclosure	NOUN
fbem-32318	53	37	,	,	PUNCT
fbem-32318	53	38	citing	cite	VERB
fbem-32318	53	39	"	"	PUNCT
fbem-32318	53	40	technical	technical	ADJ
fbem-32318	53	41	confidentiality	confidentiality	NOUN
fbem-32318	53	42	.	.	PUNCT
fbem-32318	53	43	"	"	PUNCT
fbem-32318	54	1	this	this	DET
fbem-32318	54	2	lack	lack	NOUN
fbem-32318	54	3	of	of	ADP
fbem-32318	54	4	transparency	transparency	NOUN
fbem-32318	54	5	not	not	PART
fbem-32318	54	6	only	only	ADV
fbem-32318	54	7	violates	violate	VERB
fbem-32318	54	8	the	the	DET
fbem-32318	54	9	principle	principle	NOUN
fbem-32318	54	10	of	of	ADP
fbem-32318	54	11	sufficiency	sufficiency	NOUN
fbem-32318	54	12	of	of	ADP
fbem-32318	54	13	disclosure	disclosure	NOUN
fbem-32318	54	14	but	but	CCONJ
fbem-32318	54	15	can	can	AUX
fbem-32318	54	16	also	also	ADV
fbem-32318	54	17	mask	mask	VERB
fbem-32318	54	18	data	datum	NOUN
fbem-32318	54	19	biases	bias	NOUN
fbem-32318	54	20	.	.	PUNCT
fbem-32318	55	1	for	for	ADP
fbem-32318	55	2	example	example	NOUN
fbem-32318	55	3	,	,	PUNCT
fbem-32318	55	4	a	a	DET
fbem-32318	55	5	multinational	multinational	ADJ
fbem-32318	55	6	company	company	NOUN
fbem-32318	55	7	used	use	VERB
fbem-32318	55	8	an	an	DET
fbem-32318	55	9	uncalibrated	uncalibrated	ADJ
fbem-32318	55	10	ai	ai	NOUN
fbem-32318	55	11	model	model	NOUN
fbem-32318	55	12	to	to	PART
fbem-32318	55	13	predict	predict	VERB
fbem-32318	55	14	revenue	revenue	NOUN
fbem-32318	55	15	.	.	PUNCT
fbem-32318	56	1	due	due	ADP
fbem-32318	56	2	to	to	ADP
fbem-32318	56	3	outliers	outlier	NOUN
fbem-32318	56	4	in	in	ADP
fbem-32318	56	5	the	the	DET
fbem-32318	56	6	training	training	NOUN
fbem-32318	56	7	data	datum	NOUN
fbem-32318	56	8	,	,	PUNCT
fbem-32318	56	9	the	the	DET
fbem-32318	56	10	disclosed	disclose	VERB
fbem-32318	56	11	forecast	forecast	NOUN
fbem-32318	56	12	deviated	deviate	VERB
fbem-32318	56	13	by	by	ADP
fbem-32318	56	14	23	23	NUM
fbem-32318	56	15	%	%	NOUN
fbem-32318	56	16	from	from	ADP
fbem-32318	56	17	actual	actual	ADJ
fbem-32318	56	18	results	result	NOUN
fbem-32318	56	19	,	,	PUNCT
fbem-32318	56	20	yet	yet	CCONJ
fbem-32318	56	21	the	the	DET
fbem-32318	56	22	algorithm	algorithm	NOUN
fbem-32318	56	23	was	be	AUX
fbem-32318	56	24	unable	unable	ADJ
fbem-32318	56	25	to	to	PART
fbem-32318	56	26	trace	trace	VERB
fbem-32318	56	27	the	the	DET
fbem-32318	56	28	root	root	NOUN
fbem-32318	56	29	cause	cause	NOUN
fbem-32318	56	30	of	of	ADP
fbem-32318	56	31	the	the	DET
fbem-32318	56	32	problem	problem	NOUN
fbem-32318	56	33	.	.	PUNCT
fbem-32318	57	1	data	datum	NOUN
fbem-32318	57	2	security	security	NOUN
fbem-32318	57	3	and	and	CCONJ
fbem-32318	57	4	privacy	privacy	NOUN
fbem-32318	57	5	risks	risk	NOUN
fbem-32318	57	6	can	can	AUX
fbem-32318	57	7	indirectly	indirectly	ADV
fbem-32318	57	8	impact	impact	VERB
fbem-32318	57	9	the	the	DET
fbem-32318	57	10	quality	quality	NOUN
fbem-32318	57	11	of	of	ADP
fbem-32318	57	12	disclosure	disclosure	NOUN
fbem-32318	57	13	[	[	X
fbem-32318	57	14	2	2	NUM
fbem-32318	57	15	]	]	PUNCT
fbem-32318	57	16	.	.	PUNCT
fbem-32318	58	1	financial	financial	ADJ
fbem-32318	58	2	disclosures	disclosure	NOUN
fbem-32318	58	3	involve	involve	VERB
fbem-32318	58	4	large	large	ADJ
fbem-32318	58	5	amounts	amount	NOUN
fbem-32318	58	6	of	of	ADP
fbem-32318	58	7	sensitive	sensitive	ADJ
fbem-32318	58	8	data	datum	NOUN
fbem-32318	58	9	,	,	PUNCT
fbem-32318	58	10	and	and	CCONJ
fbem-32318	58	11	ai	ai	VERB
fbem-32318	58	12	training	training	NOUN
fbem-32318	58	13	and	and	CCONJ
fbem-32318	58	14	application	application	NOUN
fbem-32318	58	15	processes	process	NOUN
fbem-32318	58	16	present	present	VERB
fbem-32318	58	17	a	a	DET
fbem-32318	58	18	risk	risk	NOUN
fbem-32318	58	19	of	of	ADP
fbem-32318	58	20	data	datum	NOUN
fbem-32318	58	21	leakage	leakage	NOUN
fbem-32318	58	22	.	.	PUNCT
fbem-32318	59	1	a	a	DET
fbem-32318	59	2	kpmg	kpmg	PROPN
fbem-32318	59	3	survey	survey	NOUN
fbem-32318	59	4	showed	show	VERB
fbem-32318	59	5	that	that	SCONJ
fbem-32318	59	6	67	67	NUM
fbem-32318	59	7	%	%	NOUN
fbem-32318	59	8	of	of	ADP
fbem-32318	59	9	companies	company	NOUN
fbem-32318	59	10	are	be	AUX
fbem-32318	59	11	concerned	concerned	ADJ
fbem-32318	59	12	that	that	SCONJ
fbem-32318	59	13	ai	ai	VERB
fbem-32318	59	14	systems	system	NOUN
fbem-32318	59	15	may	may	AUX
fbem-32318	59	16	leak	leak	VERB
fbem-32318	59	17	trade	trade	NOUN
fbem-32318	59	18	secrets	secret	NOUN
fbem-32318	59	19	in	in	ADP
fbem-32318	59	20	disclosed	disclose	VERB
fbem-32318	59	21	informat	informat	ADJ
fbem-32318	59	22	ion	ion	NOUN
fbem-32318	59	23	,	,	PUNCT
fbem-32318	59	24	and	and	CCONJ
fbem-32318	59	25	23	23	NUM
fbem-32318	59	26	%	%	NOUN
fbem-32318	59	27	have	have	AUX
fbem-32318	59	28	experienced	experience	VERB
fbem-32318	59	29	information	information	NOUN
fbem-32318	59	30	leaks	leak	NOUN
fbem-32318	59	31	due	due	ADJ
fbem-32318	59	32	to	to	ADP
fbem-32318	59	33	unencrypted	unencrypted	ADJ
fbem-32318	59	34	training	training	NOUN
fbem-32318	59	35	data	datum	NOUN
fbem-32318	59	36	.	.	PUNCT
fbem-32318	60	1	in	in	ADP
fbem-32318	60	2	2024	2024	NUM
fbem-32318	60	3	,	,	PUNCT
fbem-32318	60	4	a	a	DET
fbem-32318	60	5	technology	technology	NOUN
fbem-32318	60	6	company	company	NOUN
fbem-32318	60	7	used	use	VERB
fbem-32318	60	8	ai	ai	VERB
fbem-32318	60	9	to	to	PART
fbem-32318	60	10	generate	generate	VERB
fbem-32318	60	11	draft	draft	NOUN
fbem-32318	60	12	disclosures	disclosure	NOUN
fbem-32318	60	13	.	.	PUNCT
fbem-32318	61	1	due	due	ADP
fbem-32318	61	2	to	to	ADP
fbem-32318	61	3	a	a	DET
fbem-32318	61	4	vulnerability	vulnerability	NOUN
fbem-32318	61	5	in	in	ADP
fbem-32318	61	6	the	the	DET
fbem-32318	61	7	model	model	NOUN
fbem-32318	61	8	interface	interface	NOUN
fbem-32318	61	9	,	,	PUNCT
fbem-32318	61	10	undisclosed	undisclosed	ADJ
fbem-32318	61	11	quarterly	quarterly	ADJ
fbem-32318	61	12	profit	profit	NOUN
fbem-32318	61	13	data	datum	NOUN
fbem-32318	61	14	was	be	AUX
fbem-32318	61	15	leaked	leak	VERB
fbem-32318	61	16	prematurely	prematurely	ADV
fbem-32318	61	17	,	,	PUNCT
fbem-32318	61	18	triggering	trigger	VERB
fbem-32318	61	19	unusual	unusual	ADJ
fbem-32318	61	20	stock	stock	NOUN
fbem-32318	61	21	price	price	NOUN
fbem-32318	61	22	fluctuations	fluctuation	NOUN
fbem-32318	61	23	and	and	CCONJ
fbem-32318	61	24	ultimately	ultimately	ADV
fbem-32318	61	25	forcing	force	VERB
fbem-32318	61	26	the	the	DET
fbem-32318	61	27	company	company	NOUN
fbem-32318	61	28	to	to	PART
fbem-32318	61	29	re	re	VERB
fbem-32318	61	30	-	-	VERB
fbem-32318	61	31	draft	draft	VERB
fbem-32318	61	32	its	its	PRON
fbem-32318	61	33	disclosure	disclosure	NOUN
fbem-32318	61	34	documents	document	NOUN
fbem-32318	61	35	,	,	PUNCT
fbem-32318	61	36	severely	severely	ADV
fbem-32318	61	37	undermining	undermine	VERB
fbem-32318	61	38	the	the	DET
fbem-32318	61	39	integrity	integrity	NOUN
fbem-32318	61	40	and	and	CCONJ
fbem-32318	61	41	timeliness	timeliness	NOUN
fbem-32318	61	42	of	of	ADP
fbem-32318	61	43	its	its	PRON
fbem-32318	61	44	disclosures	disclosure	NOUN
fbem-32318	61	45	.	.	PUNCT
fbem-32318	62	1	over	over	ADP
fbem-32318	62	2	-	-	PUNCT
fbem-32318	62	3	reliance	reliance	NOUN
fbem-32318	62	4	on	on	ADP
fbem-32318	62	5	technology	technology	NOUN
fbem-32318	62	6	,	,	PUNCT
fbem-32318	62	7	coupled	couple	VERB
fbem-32318	62	8	with	with	ADP
fbem-32318	62	9	a	a	DET
fbem-32318	62	10	lack	lack	NOUN
fbem-32318	62	11	of	of	ADP
fbem-32318	62	12	human	human	ADJ
fbem-32318	62	13	accountability	accountability	NOUN
fbem-32318	62	14	,	,	PUNCT
fbem-32318	62	15	further	far	ADV
fbem-32318	62	16	amplifies	amplify	VERB
fbem-32318	62	17	risks	risk	NOUN
fbem-32318	62	18	.	.	PUNCT
fbem-32318	63	1	some	some	DET
fbem-32318	63	2	companies	company	NOUN
fbem-32318	63	3	have	have	AUX
fbem-32318	63	4	outsourced	outsource	VERB
fbem-32318	63	5	core	core	NOUN
fbem-32318	63	6	review	review	NOUN
fbem-32318	63	7	processes	process	NOUN
fbem-32318	63	8	for	for	ADP
fbem-32318	63	9	financial	financial	ADJ
fbem-32318	63	10	disclosures	disclosure	NOUN
fbem-32318	63	11	to	to	PART
fbem-32318	63	12	ai	ai	VERB
fbem-32318	63	13	,	,	PUNCT
fbem-32318	63	14	weakening	weaken	VERB
fbem-32318	63	15	the	the	DET
fbem-32318	63	16	effectiveness	effectiveness	NOUN
fbem-32318	63	17	of	of	ADP
fbem-32318	63	18	human	human	ADJ
fbem-32318	63	19	review	review	NOUN
fbem-32318	63	20	.	.	PUNCT
fbem-32318	64	1	a	a	DET
fbem-32318	64	2	2025	2025	NUM
fbem-32318	64	3	analysis	analysis	NOUN
fbem-32318	64	4	by	by	ADP
fbem-32318	64	5	xueqiu	xueqiu	PROPN
fbem-32318	64	6	indicates	indicate	VERB
fbem-32318	64	7	that	that	SCONJ
fbem-32318	64	8	companies	company	NOUN
fbem-32318	64	9	adopting	adopt	VERB
fbem-32318	64	10	an	an	DET
fbem-32318	64	11	"	"	PUNCT
fbem-32318	64	12	ai	ai	NOUN
fbem-32318	64	13	-	-	PUNCT
fbem-32318	64	14	led	lead	VERB
fbem-32318	64	15	disclosure	disclosure	NOUN
fbem-32318	64	16	"	"	PUNCT
fbem-32318	64	17	model	model	NOUN
fbem-32318	64	18	have	have	VERB
fbem-32318	64	19	a	a	DET
fbem-32318	64	20	41	41	NUM
fbem-32318	64	21	%	%	NOUN
fbem-32318	64	22	lower	low	ADJ
fbem-32318	64	23	detection	detection	NOUN
fbem-32318	64	24	rate	rate	NOUN
fbem-32318	64	25	for	for	ADP
fbem-32318	64	26	financial	financial	ADJ
fbem-32318	64	27	errors	error	NOUN
fbem-32318	64	28	than	than	ADP
fbem-32318	64	29	those	those	PRON
fbem-32318	64	30	adopting	adopt	VERB
fbem-32318	64	31	a	a	DET
fbem-32318	64	32	"	"	PUNCT
fbem-32318	64	33	human	human	ADJ
fbem-32318	64	34	-	-	PUNCT
fbem-32318	64	35	machine	machine	NOUN
fbem-32318	64	36	collaborative	collaborative	ADJ
fbem-32318	64	37	"	"	PUNCT
fbem-32318	64	38	model	model	NOUN
fbem-32318	64	39	,	,	PUNCT
fbem-32318	64	40	and	and	CCONJ
fbem-32318	64	41	errors	error	NOUN
fbem-32318	64	42	persist	persist	VERB
fbem-32318	64	43	longer	long	ADV
fbem-32318	64	44	.	.	PUNCT
fbem-32318	65	1	this	this	DET
fbem-32318	65	2	asymmetric	asymmetric	ADJ
fbem-32318	65	3	responsibility	responsibility	NOUN
fbem-32318	65	4	violates	violate	VERB
fbem-32318	65	5	the	the	DET
fbem-32318	65	6	principle	principle	NOUN
fbem-32318	65	7	of	of	ADP
fbem-32318	65	8	prudence	prudence	NOUN
fbem-32318	65	9	in	in	ADP
fbem-32318	65	10	financial	financial	ADJ
fbem-32318	65	11	disclosure	disclosure	NOUN
fbem-32318	65	12	and	and	CCONJ
fbem-32318	65	13	can	can	AUX
fbem-32318	65	14	easily	easily	ADV
fbem-32318	65	15	transform	transform	VERB
fbem-32318	65	16	technical	technical	ADJ
fbem-32318	65	17	flaws	flaw	NOUN
fbem-32318	65	18	into	into	ADP
fbem-32318	65	19	actual	actual	ADJ
fbem-32318	65	20	disclosure	disclosure	NOUN
fbem-32318	65	21	quality	quality	NOUN
fbem-32318	65	22	issues	issue	NOUN
fbem-32318	65	23	.	.	PUNCT
fbem-32318	66	1	4	4	X
fbem-32318	66	2	.	.	X
fbem-32318	66	3	the	the	DET
fbem-32318	66	4	mechanism	mechanism	NOUN
fbem-32318	66	5	of	of	ADP
fbem-32318	66	6	dual	dual	ADJ
fbem-32318	66	7	impact	impact	NOUN
fbem-32318	66	8	:	:	PUNCT
fbem-32318	66	9	a	a	DET
fbem-32318	66	10	multi	multi	ADJ
fbem-32318	66	11	-	-	ADJ
fbem-32318	66	12	dimensional	dimensional	ADJ
fbem-32318	66	13	theoretical	theoretical	ADJ
fbem-32318	66	14	analysis	analysis	NOUN
fbem-32318	66	15	the	the	DET
fbem-32318	66	16	dual	dual	ADJ
fbem-32318	66	17	impact	impact	NOUN
fbem-32318	66	18	of	of	ADP
fbem-32318	66	19	generative	generative	NOUN
fbem-32318	66	20	ai	ai	VERB
fbem-32318	66	21	on	on	ADP
fbem-32318	66	22	the	the	DET
fbem-32318	66	23	quality	quality	NOUN
fbem-32318	66	24	of	of	ADP
fbem-32318	66	25	financial	financial	ADJ
fbem-32318	66	26	information	information	NOUN
fbem-32318	66	27	disclosure	disclosure	NOUN
fbem-32318	66	28	is	be	AUX
fbem-32318	66	29	not	not	PART
fbem-32318	66	30	accidental	accidental	ADJ
fbem-32318	66	31	.	.	PUNCT
fbem-32318	67	1	it	it	PRON
fbem-32318	67	2	stems	stem	VERB
fbem-32318	67	3	from	from	ADP
fbem-32318	67	4	a	a	DET
fbem-32318	67	5	systemic	systemic	ADJ
fbem-32318	67	6	mechanism	mechanism	NOUN
fbem-32318	67	7	of	of	ADP
fbem-32318	67	8	interaction	interaction	NOUN
fbem-32318	67	9	between	between	ADP
fbem-32318	67	10	technological	technological	ADJ
fbem-32318	67	11	characteristics	characteristic	NOUN
fbem-32318	67	12	and	and	CCONJ
fbem-32318	67	13	the	the	DET
fbem-32318	67	14	institutional	institutional	ADJ
fbem-32318	67	15	environment	environment	NOUN
fbem-32318	67	16	.	.	PUNCT
fbem-32318	68	1	this	this	PRON
fbem-32318	68	2	can	can	AUX
fbem-32318	68	3	be	be	AUX
fbem-32318	68	4	analyzed	analyze	VERB
fbem-32318	68	5	from	from	ADP
fbem-32318	68	6	three	three	NUM
fbem-32318	68	7	theoretical	theoretical	ADJ
fbem-32318	68	8	perspectives	perspective	NOUN
fbem-32318	68	9	:	:	PUNCT
fbem-32318	68	10	information	information	NOUN
fbem-32318	68	11	asymmetry	asymmetry	NOUN
fbem-32318	68	12	,	,	PUNCT
fbem-32318	68	13	principal	principal	NOUN
fbem-32318	68	14	-	-	PUNCT
fbem-32318	68	15	agent	agent	NOUN
fbem-32318	68	16	,	,	PUNCT
fbem-32318	68	17	and	and	CCONJ
fbem-32318	68	18	technology	technology	NOUN
fbem-32318	68	19	governance	governance	NOUN
fbem-32318	68	20	.	.	PUNCT
fbem-32318	69	1	information	information	NOUN
fbem-32318	69	2	asymmetry	asymmetry	NOUN
fbem-32318	69	3	theory	theory	NOUN
fbem-32318	69	4	provides	provide	VERB
fbem-32318	69	5	a	a	DET
fbem-32318	69	6	core	core	ADJ
fbem-32318	69	7	explanatory	explanatory	ADJ
fbem-32318	69	8	framework	framework	NOUN
fbem-32318	69	9	for	for	ADP
fbem-32318	69	10	this	this	DET
fbem-32318	69	11	dual	dual	ADJ
fbem-32318	69	12	impact	impact	NOUN
fbem-32318	69	13	.	.	PUNCT
fbem-32318	70	1	in	in	ADP
fbem-32318	70	2	traditional	traditional	ADJ
fbem-32318	70	3	financial	financial	ADJ
fbem-32318	70	4	disclosures	disclosure	NOUN
fbem-32318	70	5	,	,	PUNCT
fbem-32318	70	6	the	the	DET
fbem-32318	70	7	information	information	NOUN
fbem-32318	70	8	gap	gap	NOUN
fbem-32318	70	9	between	between	ADP
fbem-32318	70	10	compan	compan	NOUN
fbem-32318	70	11	ies	ie	NOUN
fbem-32318	70	12	and	and	CCONJ
fbem-32318	70	13	investors	investor	NOUN
fbem-32318	70	14	primarily	primarily	ADV
fbem-32318	70	15	stems	stem	VERB
fbem-32318	70	16	from	from	ADP
fbem-32318	70	17	differences	difference	NOUN
fbem-32318	70	18	in	in	ADP
fbem-32318	70	19	information	information	NOUN
fbem-32318	70	20	processing	processing	NOUN
fbem-32318	70	21	capabilities	capability	NOUN
fbem-32318	70	22	[	[	X
fbem-32318	70	23	3	3	NUM
fbem-32318	70	24	]	]	PUNCT
fbem-32318	70	25	.	.	PUNCT
fbem-32318	71	1	generative	generative	PROPN
fbem-32318	71	2	ai	ai	PROPN
fbem-32318	71	3	,	,	PUNCT
fbem-32318	71	4	however	however	ADV
fbem-32318	71	5	,	,	PUNCT
fbem-32318	71	6	reshapes	reshape	VERB
fbem-32318	71	7	this	this	DET
fbem-32318	71	8	relationship	relationship	NOUN
fbem-32318	71	9	through	through	ADP
fbem-32318	71	10	two	two	NUM
fbem-32318	71	11	pathways	pathway	NOUN
fbem-32318	71	12	:	:	PUNCT
fbem-32318	71	13	in	in	ADP
fbem-32318	71	14	the	the	DET
fbem-32318	71	15	context	context	NOUN
fbem-32318	71	16	of	of	ADP
fbem-32318	71	17	technical	technical	ADJ
fbem-32318	71	18	regulations	regulation	NOUN
fbem-32318	71	19	,	,	PUNCT
fbem-32318	71	20	ai	ai	VERB
fbem-32318	71	21	acts	act	NOUN
fbem-32318	71	22	as	as	ADP
fbem-32318	71	23	an	an	DET
fbem-32318	71	24	efficient	efficient	ADJ
fbem-32318	71	25	information	information	NOUN
fbem-32318	71	26	intermediary	intermediary	NOUN
fbem-32318	71	27	,	,	PUNCT
fbem-32318	71	28	compressing	compress	VERB
fbem-32318	71	29	redundant	redundant	ADJ
fbem-32318	71	30	disclosures	disclosure	NOUN
fbem-32318	71	31	into	into	ADP
fbem-32318	71	32	precise	precise	ADJ
fbem-32318	71	33	signals	signal	NOUN
fbem-32318	71	34	(	(	PUNCT
fbem-32318	71	35	e.g.	e.g.	ADV
fbem-32318	71	36	,	,	PUNCT
fbem-32318	71	37	gpt	gpt	NOUN
fbem-32318	71	38	's	's	PART
fbem-32318	71	39	streamlined	streamlined	ADJ
fbem-32318	71	40	processing	processing	NOUN
fbem-32318	71	41	of	of	ADP
fbem-32318	71	42	md&a	md&a	PROPN
fbem-32318	71	43	)	)	PUNCT
fbem-32318	71	44	,	,	PUNCT
fbem-32318	71	45	enabling	enable	VERB
fbem-32318	71	46	investors	investor	NOUN
fbem-32318	71	47	to	to	PART
fbem-32318	71	48	obtain	obtain	VERB
fbem-32318	71	49	core	core	ADJ
fbem-32318	71	50	information	information	NOUN
fbem-32318	71	51	at	at	ADP
fbem-32318	71	52	low	low	ADJ
fbem-32318	71	53	cost	cost	NOUN
fbem-32318	71	54	and	and	CCONJ
fbem-32318	71	55	significantly	significantly	ADV
fbem-32318	71	56	reducing	reduce	VERB
fbem-32318	71	57	information	information	NOUN
fbem-32318	71	58	asymmetry	asymmetry	NOUN
fbem-32318	71	59	.	.	PUNCT
fbem-32318	72	1	however	however	ADV
fbem-32318	72	2	,	,	PUNCT
fbem-32318	72	3	in	in	ADP
fbem-32318	72	4	the	the	DET
fbem-32318	72	5	context	context	NOUN
fbem-32318	72	6	of	of	ADP
fbem-32318	72	7	"	"	PUNCT
fbem-32318	72	8	ai	ai	AUX
fbem-32318	72	9	whitewashing	whitewash	VERB
fbem-32318	72	10	,	,	PUNCT
fbem-32318	72	11	"	"	PUNCT
fbem-32318	72	12	companies	company	NOUN
fbem-32318	72	13	leverage	leverage	VERB
fbem-32318	72	14	their	their	PRON
fbem-32318	72	15	technological	technological	ADJ
fbem-32318	72	16	expertise	expertise	NOUN
fbem-32318	72	17	to	to	PART
fbem-32318	72	18	construct	construct	VERB
fbem-32318	72	19	new	new	ADJ
fbem-32318	72	20	information	information	NOUN
fbem-32318	72	21	barriers	barrier	NOUN
fbem-32318	72	22	,	,	PUNCT
fbem-32318	72	23	fabricating	fabricate	VERB
fbem-32318	72	24	the	the	DET
fbem-32318	72	25	illusion	illusion	NOUN
fbem-32318	72	26	of	of	ADP
fbem-32318	72	27	"	"	PUNCT
fbem-32318	72	28	technological	technological	ADJ
fbem-32318	72	29	credibility	credibility	NOUN
fbem-32318	72	30	"	"	PUNCT
fbem-32318	72	31	through	through	ADP
fbem-32318	72	32	fabricated	fabricate	VERB
fbem-32318	72	33	ai	ai	PROPN
fbem-32318	72	34	application	application	NOUN
fbem-32318	72	35	achievements	achievement	NOUN
fbem-32318	72	36	,	,	PUNCT
fbem-32318	72	37	which	which	PRON
fbem-32318	72	38	in	in	ADP
fbem-32318	72	39	turn	turn	NOUN
fbem-32318	72	40	exacerbates	exacerbate	VERB
fbem-32318	72	41	information	information	NOUN
fbem-32318	72	42	asymmetry	asymmetry	NOUN
fbem-32318	72	43	.	.	PUNCT
fbem-32318	73	1	this	this	PRON
fbem-32318	73	2	is	be	AUX
fbem-32318	73	3	exemplified	exemplify	VERB
fbem-32318	73	4	by	by	ADP
fbem-32318	73	5	the	the	DET
fbem-32318	73	6	long	long	ADJ
fbem-32318	73	7	-	-	PUNCT
fbem-32318	73	8	term	term	NOUN
fbem-32318	73	9	misleading	misleading	NOUN
fbem-32318	73	10	of	of	ADP
fbem-32318	73	11	investors	investor	NOUN
fbem-32318	73	12	in	in	ADP
fbem-32318	73	13	the	the	DET
fbem-32318	73	14	allhere	allhere	NOUN
fbem-32318	73	15	case	case	NOUN
fbem-32318	73	16	due	due	ADP
fbem-32318	73	17	to	to	ADP
fbem-32318	73	18	their	their	PRON
fbem-32318	73	19	lack	lack	NOUN
fbem-32318	73	20	of	of	ADP
fbem-32318	73	21	ai	ai	PROPN
fbem-32318	73	22	technology	technology	NOUN
fbem-32318	73	23	discernment	discernment	NOUN
fbem-32318	73	24	.	.	PUNCT
fbem-32318	74	1	this	this	DET
fbem-32318	74	2	two	two	NUM
fbem-32318	74	3	-way	-way	ADJ
fbem-32318	74	4	effect	effect	NOUN
fbem-32318	74	5	depends	depend	VERB
fbem-32318	74	6	on	on	ADP
fbem-32318	74	7	whether	whether	SCONJ
fbem-32318	74	8	ai	ai	PROPN
fbem-32318	74	9	serves	serve	VERB
fbem-32318	74	10	as	as	ADP
fbem-32318	74	11	a	a	DET
fbem-32318	74	12	"	"	PUNCT
fbem-32318	74	13	bridge	bridge	NOUN
fbem-32318	74	14	"	"	PUNCT
fbem-32318	74	15	rather	rather	ADV
fbem-32318	74	16	than	than	ADP
fbem-32318	74	17	a	a	DET
fbem-32318	74	18	"	"	PUNCT
fbem-32318	74	19	barrier	barrier	NOUN
fbem-32318	74	20	"	"	PUNCT
fbem-32318	74	21	for	for	ADP
fbem-32318	74	22	information	information	NOUN
fbem-32318	74	23	transmission	transmission	NOUN
fbem-32318	74	24	.	.	PUNCT
fbem-32318	75	1	principal	principal	ADJ
fbem-32318	75	2	-agent	-agent	PROPN
fbem-32318	75	3	theory	theory	NOUN
fbem-32318	75	4	reveals	reveal	VERB
fbem-32318	75	5	the	the	DET
fbem-32318	75	6	interest	interest	NOUN
fbem-32318	75	7	-	-	PUNCT
fbem-32318	75	8	driven	drive	VERB
fbem-32318	75	9	roots	root	NOUN
fbem-32318	75	10	of	of	ADP
fbem-32318	75	11	this	this	DET
fbem-32318	75	12	dual	dual	ADJ
fbem-32318	75	13	influence	influence	NOUN
fbem-32318	75	14	.	.	PUNCT
fbem-32318	76	1	corporate	corporate	ADJ
fbem-32318	76	2	management	management	NOUN
fbem-32318	76	3	,	,	PUNCT
fbem-32318	76	4	as	as	ADP
fbem-32318	76	5	the	the	DET
fbem-32318	76	6	agent	agent	NOUN
fbem-32318	76	7	of	of	ADP
fbem-32318	76	8	disclosure	disclosure	NOUN
fbem-32318	76	9	behavior	behavior	NOUN
fbem-32318	76	10	,	,	PUNCT
fbem-32318	76	11	has	have	VERB
fbem-32318	76	12	a	a	DET
fbem-32318	76	13	direct	direct	ADJ
fbem-32318	76	14	impact	impact	NOUN
fbem-32318	76	15	on	on	ADP
fbem-32318	76	16	the	the	DET
fbem-32318	76	17	direction	direction	NOUN
fbem-32318	76	18	of	of	ADP
fbem-32318	76	19	ai	ai	ADJ
fbem-32318	76	20	application	application	NOUN
fbem-32318	76	21	:	:	PUNCT
fbem-32318	76	22	when	when	SCONJ
fbem-32318	76	23	management	management	NOUN
fbem-32318	76	24	aims	aim	VERB
fbem-32318	76	25	to	to	PART
fbem-32318	76	26	enhance	enhance	VERB
fbem-32318	76	27	corporate	corporate	ADJ
fbem-32318	76	28	value	value	NOUN
fbem-32318	76	29	,	,	PUNCT
fbem-32318	76	30	they	they	PRON
fbem-32318	76	31	will	will	AUX
fbem-32318	76	32	use	use	VERB
fbem-32318	76	33	ai	ai	VERB
fbem-32318	76	34	to	to	PART
fbem-32318	76	35	optimize	optimize	VERB
fbem-32318	76	36	disclosure	disclosure	NOUN
fbem-32318	76	37	quality	quality	NOUN
fbem-32318	76	38	(	(	PUNCT
fbem-32318	76	39	e.g.	e.g.	ADV
fbem-32318	76	40	,	,	PUNCT
fbem-32318	76	41	amazon	amazon	PROPN
fbem-32318	76	42	uses	use	VERB
fbem-32318	76	43	ai	ai	VERB
fbem-32318	76	44	to	to	PART
fbem-32318	76	45	enhance	enhance	VERB
fbem-32318	76	46	fraud	fraud	NOUN
fbem-32318	76	47	detection	detection	NOUN
fbem-32318	76	48	to	to	PART
fbem-32318	76	49	protect	protect	VERB
fbem-32318	76	50	shareholder	shareholder	NOUN
fbem-32318	76	51	intere	intere	PROPN
fbem-32318	76	52	sts	sts	PROPN
fbem-32318	76	53	)	)	PUNCT
fbem-32318	76	54	;	;	PUNCT
fbem-32318	76	55	10	10	NUM
fbem-32318	76	56	when	when	SCONJ
fbem-32318	76	57	opportunistic	opportunistic	ADJ
fbem-32318	76	58	,	,	PUNCT
fbem-32318	76	59	they	they	PRON
fbem-32318	76	60	may	may	AUX
fbem-32318	76	61	use	use	VERB
fbem-32318	76	62	ai	ai	VERB
fbem-32318	76	63	as	as	ADP
fbem-32318	76	64	a	a	DET
fbem-32318	76	65	tool	tool	NOUN
fbem-32318	76	66	to	to	PART
fbem-32318	76	67	manipulate	manipulate	VERB
fbem-32318	76	68	disclosure	disclosure	NOUN
fbem-32318	76	69	.	.	PUNCT
fbem-32318	77	1	mdpi	mdpi	PROPN
fbem-32318	77	2	's	's	PART
fbem-32318	77	3	research	research	NOUN
fbem-32318	77	4	on	on	ADP
fbem-32318	77	5	us	we	PRON
fbem-32318	77	6	banks	bank	NOUN
fbem-32318	77	7	confirms	confirm	VERB
fbem-32318	77	8	that	that	SCONJ
fbem-32318	77	9	ai	ai	VERB
fbem-32318	77	10	is	be	AUX
fbem-32318	77	11	more	more	ADV
fbem-32318	77	12	likely	likely	ADJ
fbem-32318	77	13	to	to	PART
fbem-32318	77	14	optimize	optimize	VERB
fbem-32318	77	15	disclosures	disclosure	NOUN
fbem-32318	77	16	when	when	SCONJ
fbem-32318	77	17	independent	independent	ADJ
fbem-32318	77	18	technical	technical	ADJ
fbem-32318	77	19	advisors	advisor	NOUN
fbem-32318	77	20	are	be	AUX
fbem-32318	77	21	on	on	ADP
fbem-32318	77	22	the	the	DET
fbem-32318	77	23	board	board	NOUN
fbem-32318	77	24	,	,	PUNCT
fbem-32318	77	25	while	while	SCONJ
fbem-32318	77	26	"	"	PUNCT
fbem-32318	77	27	ai	ai	AUX
fbem-32318	77	28	whitewashing	whitewash	VERB
fbem-32318	77	29	"	"	PUNCT
fbem-32318	77	30	is	be	AUX
fbem-32318	77	31	more	more	ADV
fbem-32318	77	32	likely	likely	ADJ
fbem-32318	77	33	to	to	PART
fbem-32318	77	34	occur	occur	VERB
fbem-32318	77	35	when	when	SCONJ
fbem-32318	77	36	oversight	oversight	NOUN
fbem-32318	77	37	is	be	AUX
fbem-32318	77	38	lacking	lack	VERB
fbem-32318	77	39	.	.	PUNCT
fbem-32318	78	1	this	this	PRON
fbem-32318	78	2	suggests	suggest	VERB
fbem-32318	78	3	that	that	SCONJ
fbem-32318	78	4	the	the	DET
fbem-32318	78	5	governance	governance	NOUN
fbem-32318	78	6	structure	structure	NOUN
fbem-32318	78	7	of	of	ADP
fbem-32318	78	8	agency	agency	NOUN
fbem-32318	78	9	issues	issue	NOUN
fbem-32318	78	10	determines	determine	VERB
fbem-32318	78	11	the	the	DET
fbem-32318	78	12	direction	direction	NOUN
fbem-32318	78	13	of	of	ADP
fbem-32318	78	14	technological	technological	ADJ
fbem-32318	78	15	effects	effect	NOUN
fbem-32318	78	16	.	.	PUNCT
fbem-32318	79	1	the	the	DET
fbem-32318	79	2	contrast	contrast	NOUN
fbem-32318	79	3	between	between	ADP
fbem-32318	79	4	tencent	tencent	NOUN
fbem-32318	79	5	and	and	CCONJ
fbem-32318	79	6	alibaba	alibaba	NOUN
fbem-32318	79	7	is	be	AUX
fbem-32318	79	8	equally	equally	ADV
fbem-32318	79	9	striking	striking	ADJ
fbem-32318	79	10	:	:	PUNCT
fbem-32318	79	11	tencent	tencent	NOUN
fbem-32318	79	12	uses	use	VERB
fbem-32318	79	13	ai	ai	VERB
fbem-32318	79	14	to	to	PART
fbem-32318	79	15	improve	improve	VERB
fbem-32318	79	16	disclosure	disclosure	NOUN
fbem-32318	79	17	efficiency	efficiency	NOUN
fbem-32318	79	18	,	,	PUNCT
fbem-32318	79	19	while	while	SCONJ
fbem-32318	79	20	some	some	DET
fbem-32318	79	21	smaller	small	ADJ
fbem-32318	79	22	tech	tech	NOUN
fbem-32318	79	23	companies	company	NOUN
fbem-32318	79	24	leverage	leverage	VERB
fbem-32318	79	25	ai	ai	VERB
fbem-32318	79	26	to	to	PART
fbem-32318	79	27	hype	hype	VERB
fbem-32318	79	28	their	their	PRON
fbem-32318	79	29	performance	performance	NOUN
fbem-32318	79	30	.	.	PUNCT
fbem-32318	80	1	this	this	DET
fbem-32318	80	2	difference	difference	NOUN
fbem-32318	80	3	in	in	ADP
fbem-32318	80	4	governance	governance	NOUN
fbem-32318	80	5	structure	structure	NOUN
fbem-32318	80	6	is	be	AUX
fbem-32318	80	7	the	the	DET
fbem-32318	80	8	underlying	underlying	ADJ
fbem-32318	80	9	reason	reason	NOUN
fbem-32318	80	10	.	.	PUNCT
fbem-32318	81	1	the	the	DET
fbem-32318	81	2	maturity	maturity	NOUN
fbem-32318	81	3	of	of	ADP
fbem-32318	81	4	technological	technological	ADJ
fbem-32318	81	5	governance	governance	NOUN
fbem-32318	81	6	determines	determine	VERB
fbem-32318	81	7	the	the	DET
fbem-32318	81	8	ultimate	ultimate	ADJ
fbem-32318	81	9	manifestation	manifestation	NOUN
fbem-32318	81	10	of	of	ADP
fbem-32318	81	11	these	these	DET
fbem-32318	81	12	dual	dual	ADJ
fbem-32318	81	13	impacts	impact	NOUN
fbem-32318	81	14	.	.	PUNCT
fbem-32318	82	1	a	a	DET
fbem-32318	82	2	kpmg	kpmg	PROPN
fbem-32318	82	3	survey	survey	NOUN
fbem-32318	82	4	shows	show	VERB
fbem-32318	82	5	that	that	SCONJ
fbem-32318	82	6	among	among	ADP
fbem-32318	82	7	companies	company	NOUN
fbem-32318	82	8	that	that	PRON
fbem-32318	82	9	have	have	AUX
fbem-32318	82	10	established	establish	VERB
fbem-32318	82	11	a	a	DET
fbem-32318	82	12	comprehensive	comprehensive	ADJ
fbem-32318	82	13	ai	ai	NOUN
fbem-32318	82	14	governance	governance	NOUN
fbem-32318	82	15	framework	framework	NOUN
fbem-32318	82	16	(	(	PUNCT
fbem-32318	82	17	including	include	VERB
fbem-32318	82	18	data	data	NOUN
fbem-32318	82	19	review	review	NOUN
fbem-32318	82	20	,	,	PUNCT
fbem-32318	82	21	algorithm	algorithm	NOUN
fbem-32318	82	22	audit	audit	NOUN
fbem-32318	82	23	,	,	PUNCT
fbem-32318	82	24	and	and	CCONJ
fbem-32318	82	25	responsibility	responsibility	NOUN
fbem-32318	82	26	definition	definition	NOUN
fbem-32318	82	27	)	)	PUNCT
fbem-32318	82	28	,	,	PUNCT
fbem-32318	82	29	82	82	NUM
fbem-32318	82	30	%	%	NOUN
fbem-32318	82	31	have	have	AUX
fbem-32318	82	32	achieved	achieve	VERB
fbem-32318	82	33	positive	positive	ADJ
fbem-32318	82	34	impacts	impact	NOUN
fbem-32318	82	35	from	from	ADP
fbem-32318	82	36	technology	technology	NOUN
fbem-32318	82	37	on	on	ADP
fbem-32318	82	38	disclosure	disclosure	NOUN
fbem-32318	82	39	quality	quality	NOUN
fbem-32318	82	40	;	;	PUNCT
fbem-32318	82	41	whereas	whereas	ADV
fbem-32318	82	42	,	,	PUNCT
fbem-32318	82	43	73	73	NUM
fbem-32318	82	44	%	%	NOUN
fbem-32318	82	45	of	of	ADP
fbem-32318	82	46	companies	company	NOUN
fbem-32318	82	47	lacking	lack	VERB
fbem-32318	82	48	such	such	DET
fbem-32318	82	49	a	a	DET
fbem-32318	82	50	system	system	NOUN
fbem-32318	82	51	face	face	VERB
fbem-32318	82	52	varying	vary	VERB
fbem-32318	82	53	degrees	degree	NOUN
fbem-32318	82	54	of	of	ADP
fbem-32318	82	55	disclosure	disclosure	NOUN
fbem-32318	82	56	risks	risk	NOUN
fbem-32318	82	57	.	.	PUNCT
fbem-32318	83	1	this	this	DET
fbem-32318	83	2	finding	finding	NOUN
fbem-32318	83	3	reinforces	reinforce	VERB
fbem-32318	83	4	the	the	DET
fbem-32318	83	5	"	"	PUNCT
fbem-32318	83	6	adaptability	adaptability	NOUN
fbem-32318	83	7	theory	theory	NOUN
fbem-32318	83	8	"	"	PUNCT
fbem-32318	83	9	in	in	ADP
fbem-32318	83	10	the	the	DET
fbem-32318	83	11	sociology	sociology	NOUN
fbem-32318	83	12	of	of	ADP
fbem-32318	83	13	technology	technology	NOUN
fbem-32318	83	14	,	,	PUNCT
fbem-32318	83	15	which	which	PRON
fbem-32318	83	16	states	state	VERB
fbem-32318	83	17	that	that	SCONJ
fbem-32318	83	18	the	the	DET
fbem-32318	83	19	social	social	ADJ
fbem-32318	83	20	effects	effect	NOUN
fbem-32318	83	21	of	of	ADP
fbem-32318	83	22	ai	ai	PRON
fbem-32318	83	23	technology	technology	NOUN
fbem-32318	83	24	are	be	AUX
fbem-32318	83	25	not	not	PART
fbem-32318	83	26	determined	determine	VERB
fbem-32318	83	27	by	by	ADP
fbem-32318	83	28	the	the	DET
fbem-32318	83	29	technology	technology	NOUN
fbem-32318	83	30	itself	itself	PRON
fbem-32318	83	31	,	,	PUNCT
fbem-32318	83	32	but	but	CCONJ
fbem-32318	83	33	rather	rather	ADV
fbem-32318	83	34	by	by	ADP
fbem-32318	83	35	whether	whether	SCONJ
fbem-32318	83	36	the	the	DET
fbem-32318	83	37	governance	governance	NOUN
fbem-32318	83	38	system	system	NOUN
fbem-32318	83	39	within	within	ADP
fbem-32318	83	40	which	which	PRON
fbem-32318	83	41	it	it	PRON
fbem-32318	83	42	is	be	AUX
fbem-32318	83	43	embedded	embed	VERB
fbem-32318	83	44	can	can	AUX
fbem-32318	83	45	leverage	leverage	VERB
fbem-32318	83	46	its	its	PRON
fbem-32318	83	47	strengths	strength	NOUN
fbem-32318	83	48	and	and	CCONJ
fbem-32318	83	49	mitigate	mitigate	VERB
fbem-32318	83	50	its	its	PRON
fbem-32318	83	51	weaknesses	weakness	NOUN
fbem-32318	83	52	.	.	PUNCT
fbem-32318	84	1	the	the	DET
fbem-32318	84	2	sec	sec	PROPN
fbem-32318	84	3	's	's	PART
fbem-32318	84	4	strengthened	strengthen	VERB
fbem-32318	84	5	oversight	oversight	NOUN
fbem-32318	84	6	of	of	ADP
fbem-32318	84	7	"	"	PUNCT
fbem-32318	84	8	ai	ai	AUX
fbem-32318	84	9	whitewashing	whitewash	VERB
fbem-32318	84	10	"	"	PUNCT
fbem-32318	84	11	is	be	AUX
fbem-32318	84	12	essentially	essentially	ADV
fbem-32318	84	13	a	a	DET
fbem-32318	84	14	means	means	NOUN
fbem-32318	84	15	of	of	ADP
fbem-32318	84	16	guiding	guide	VERB
fbem-32318	84	17	the	the	DET
fbem-32318	84	18	positive	positive	ADJ
fbem-32318	84	19	effects	effect	NOUN
fbem-32318	84	20	of	of	ADP
fbem-32318	84	21	technology	technology	NOUN
fbem-32318	84	22	through	through	ADP
fbem-32318	84	23	extern	extern	ADJ
fbem-32318	84	24	al	al	PROPN
fbem-32318	84	25	governance	governance	NOUN
fbem-32318	84	26	intervention	intervention	NOUN
fbem-32318	85	1	[	[	X
fbem-32318	85	2	4	4	NUM
fbem-32318	85	3	]	]	PUNCT
fbem-32318	85	4	.	.	PUNCT
fbem-32318	86	1	5	5	X
fbem-32318	86	2	.	.	X
fbem-32318	86	3	key	key	ADJ
fbem-32318	86	4	drivers	driver	NOUN
fbem-32318	86	5	of	of	ADP
fbem-32318	86	6	differences	difference	NOUN
fbem-32318	86	7	in	in	ADP
fbem-32318	86	8	effects	effect	NOUN
fbem-32318	86	9	the	the	DET
fbem-32318	86	10	dual	dual	ADJ
fbem-32318	86	11	impact	impact	NOUN
fbem-32318	86	12	of	of	ADP
fbem-32318	86	13	generative	generative	NOUN
fbem-32318	86	14	ai	ai	VERB
fbem-32318	86	15	on	on	ADP
fbem-32318	86	16	financial	financial	ADJ
fbem-32318	86	17	disclosure	disclosure	NOUN
fbem-32318	86	18	quality	quality	NOUN
fbem-32318	86	19	varies	vary	VERB
fbem-32318	86	20	significantly	significantly	ADV
fbem-32318	86	21	across	across	ADP
fbem-32318	86	22	companies	company	NOUN
fbem-32318	86	23	.	.	PUNCT
fbem-32318	87	1	this	this	DET
fbem-32318	87	2	variability	variability	NOUN
fbem-32318	87	3	stems	stem	VERB
fbem-32318	87	4	from	from	ADP
fbem-32318	87	5	heterogeneity	heterogeneity	NOUN
fbem-32318	87	6	in	in	ADP
fbem-32318	87	7	technology	technology	NOUN
fbem-32318	87	8	application	application	NOUN
fbem-32318	87	9	scenarios	scenario	NOUN
fbem-32318	87	10	,	,	PUNCT
fbem-32318	87	11	corporate	corporate	ADJ
fbem-32318	87	12	governance	governance	NOUN
fbem-32318	87	13	capabilities	capability	NOUN
fbem-32318	87	14	,	,	PUNCT
fbem-32318	87	15	and	and	CCONJ
fbem-32318	87	16	the	the	DET
fbem-32318	87	17	external	external	ADJ
fbem-32318	87	18	regulatory	regulatory	ADJ
fbem-32318	87	19	environment	environment	NOUN
fbem-32318	87	20	.	.	PUNCT
fbem-32318	88	1	these	these	DET
fbem-32318	88	2	three	three	NUM
fbem-32318	88	3	factors	factor	NOUN
fbem-32318	88	4	together	together	ADV
fbem-32318	88	5	constitute	constitute	VERB
fbem-32318	88	6	the	the	DET
fbem-32318	88	7	driving	drive	VERB
fbem-32318	88	8	force	force	NOUN
fbem-32318	88	9	behind	behind	ADP
fbem-32318	88	10	this	this	DET
fbem-32318	88	11	divergence	divergence	NOUN
fbem-32318	88	12	.	.	PUNCT
fbem-32318	89	1	the	the	DET
fbem-32318	89	2	maturity	maturity	NOUN
fbem-32318	89	3	of	of	ADP
fbem-32318	89	4	corporate	corporate	ADJ
fbem-32318	89	5	ai	ai	NOUN
fbem-32318	89	6	applications	application	NOUN
fbem-32318	89	7	is	be	AUX
fbem-32318	89	8	a	a	DET
fbem-32318	89	9	fundamental	fundamental	ADJ
fbem-32318	89	10	driver	driver	NOUN
fbem-32318	89	11	.	.	PUNCT
fbem-32318	90	1	the	the	DET
fbem-32318	90	2	stage	stage	NOUN
fbem-32318	90	3	of	of	ADP
fbem-32318	90	4	technology	technology	NOUN
fbem-32318	90	5	application	application	NOUN
fbem-32318	90	6	directly	directly	ADV
fbem-32318	90	7	influences	influence	VERB
fbem-32318	90	8	the	the	DET
fbem-32318	90	9	disclosure	disclosure	NOUN
fbem-32318	90	10	quality	quality	NOUN
fbem-32318	90	11	effect	effect	NOUN
fbem-32318	90	12	:	:	PUNCT
fbem-32318	90	13	during	during	ADP
fbem-32318	90	14	the	the	DET
fbem-32318	90	15	pilot	pilot	NOUN
fbem-32318	90	16	exploratory	exploratory	ADJ
fbem-32318	90	17	phase	phase	NOUN
fbem-32318	90	18	,	,	PUNCT
fbem-32318	90	19	companies	company	NOUN
fbem-32318	90	20	tend	tend	VERB
fbem-32318	90	21	to	to	PART
fbem-32318	90	22	use	use	VERB
fbem-32318	90	23	ai	ai	VERB
fbem-32318	90	24	in	in	ADP
fbem-32318	90	25	non	non	ADJ
fbem-32318	90	26	-	-	ADJ
fbem-32318	90	27	core	core	ADJ
fbem-32318	90	28	disclosure	disclosure	NOUN
fbem-32318	90	29	processes	process	NOUN
fbem-32318	90	30	(	(	PUNCT
fbem-32318	90	31	such	such	ADJ
fbem-32318	90	32	as	as	ADP
fbem-32318	90	33	formatting	format	VERB
fbem-32318	90	34	and	and	CCONJ
fbem-32318	90	35	proofreading	proofreading	NOUN
fbem-32318	90	36	)	)	PUNCT
fbem-32318	90	37	,	,	PUNCT
fbem-32318	90	38	resulting	result	VERB
fbem-32318	90	39	in	in	ADP
fbem-32318	90	40	limited	limited	ADJ
fbem-32318	90	41	impact	impact	NOUN
fbem-32318	90	42	on	on	ADP
fbem-32318	90	43	quality	quality	NOUN
fbem-32318	90	44	.	.	PUNCT
fbem-32318	91	1	however	however	ADV
fbem-32318	91	2	,	,	PUNCT
fbem-32318	91	3	once	once	ADV
fbem-32318	91	4	large	large	ADJ
fbem-32318	91	5	-	-	PUNCT
fbem-32318	91	6	scale	scale	NOUN
fbem-32318	91	7	application	application	NOUN
fbem-32318	91	8	begins	begin	VERB
fbem-32318	91	9	,	,	PUNCT
fbem-32318	91	10	risks	risk	NOUN
fbem-32318	91	11	can	can	AUX
fbem-32318	91	12	easily	easily	ADV
fbem-32318	91	13	erupt	erupt	VERB
fbem-32318	91	14	if	if	SCONJ
fbem-32318	91	15	supporting	support	VERB
fbem-32318	91	16	systems	system	NOUN
fbem-32318	91	17	are	be	AUX
fbem-32318	91	18	inadequate	inadequate	ADJ
fbem-32318	91	19	.	.	PUNCT
fbem-32318	92	1	a	a	DET
fbem-32318	92	2	case	case	NOUN
fbem-32318	92	3	study	study	NOUN
fbem-32318	92	4	from	from	ADP
fbem-32318	92	5	oracle	oracle	NOUN
fbem-32318	92	6	and	and	CCONJ
fbem-32318	92	7	accenture	accenture	NOUN
fbem-32318	92	8	shows	show	VERB
fbem-32318	92	9	that	that	SCONJ
fbem-32318	92	10	through	through	ADP
fbem-32318	92	11	a	a	DET
fbem-32318	92	12	three	three	NUM
fbem-32318	92	13	step	step	NOUN
fbem-32318	92	14	implementation	implementation	NOUN
fbem-32318	92	15	path	path	NOUN
fbem-32318	92	16	of	of	ADP
fbem-32318	92	17	"	"	PUNCT
fbem-32318	92	18	technical	technical	ADJ
fbem-32318	92	19	training	training	NOUN
fbem-32318	92	20	pilot	pilot	NOUN
fbem-32318	92	21	validation	validation	NOUN
fbem-32318	92	22	full	full	ADJ
fbem-32318	92	23	-	-	PUNCT
fbem-32318	92	24	scale	scale	NOUN
fbem-32318	92	25	rollout	rollout	NOUN
fbem-32318	92	26	,	,	PUNCT
fbem-32318	92	27	"	"	PUNCT
fbem-32318	92	28	companies	company	NOUN
fbem-32318	92	29	can	can	AUX
fbem-32318	92	30	control	control	VERB
fbem-32318	92	31	ai	ai	VERB
fbem-32318	92	32	disclosure	disclosure	NOUN
fbem-32318	92	33	risks	risk	NOUN
fbem-32318	92	34	to	to	ADP
fbem-32318	92	35	below	below	ADP
fbem-32318	92	36	5	5	NUM
fbem-32318	92	37	%	%	NOUN
fbem-32318	92	38	,	,	PUNCT
fbem-32318	92	39	while	while	SCONJ
fbem-32318	92	40	companies	company	NOUN
fbem-32318	92	41	that	that	PRON
fbem-32318	92	42	leapfrog	leapfrog	VERB
fbem-32318	92	43	directly	directly	ADV
fbem-32318	92	44	to	to	PART
fbem-32318	92	45	ai	ai	VERB
fbem-32318	92	46	adoption	adoption	NOUN
fbem-32318	92	47	experience	experience	VERB
fbem-32318	92	48	a	a	DET
fbem-32318	92	49	32	32	NUM
fbem-32318	92	50	%	%	NOUN
fbem-32318	92	51	risk	risk	NOUN
fbem-32318	92	52	risk	risk	NOUN
fbem-32318	92	53	.	.	PUNCT
fbem-32318	93	1	industry	industry	NOUN
fbem-32318	93	2	differences	difference	NOUN
fbem-32318	93	3	are	be	AUX
fbem-32318	93	4	also	also	ADV
fbem-32318	93	5	significant	significant	ADJ
fbem-32318	93	6	.	.	PUNCT
fbem-32318	94	1	kpmg	kpmg	PROPN
fbem-32318	94	2	data	data	PROPN
fbem-32318	94	3	shows	show	VERB
fbem-32318	94	4	that	that	SCONJ
fbem-32318	94	5	41	41	NUM
fbem-32318	94	6	%	%	NOUN
fbem-32318	94	7	of	of	ADP
fbem-32318	94	8	telecommunications	telecommunication	NOUN
fbem-32318	94	9	and	and	CCONJ
fbem-32318	94	10	technology	technology	NOUN
fbem-32318	94	11	companies	company	NOUN
fbem-32318	94	12	have	have	AUX
fbem-32318	94	13	established	establish	VERB
fbem-32318	94	14	mature	mature	ADJ
fbem-32318	94	15	ai	ai	VERB
fbem-32318	94	16	disclosure	disclosure	NOUN
fbem-32318	94	17	application	application	NOUN
fbem-32318	94	18	systems	system	NOUN
fbem-32318	94	19	,	,	PUNCT
fbem-32318	94	20	compared	compare	VERB
fbem-32318	94	21	to	to	ADP
fbem-32318	94	22	only	only	ADV
fbem-32318	94	23	26	26	NUM
fbem-32318	94	24	%	%	NOUN
fbem-32318	94	25	in	in	ADP
fbem-32318	94	26	the	the	DET
fbem-32318	94	27	consumer	consumer	NOUN
fbem-32318	94	28	g	g	PROPN
fbem-32318	94	29	oods	ood	NOUN
fbem-32318	94	30	sector	sector	NOUN
fbem-32318	94	31	.	.	PUNCT
fbem-32318	95	1	this	this	PRON
fbem-32318	95	2	results	result	VERB
fbem-32318	95	3	in	in	ADP
fbem-32318	95	4	a	a	DET
fbem-32318	95	5	28	28	NUM
fbem-32318	95	6	%	%	NOUN
fbem-32318	95	7	higher	high	ADJ
fbem-32318	95	8	positive	positive	ADJ
fbem-32318	95	9	effect	effect	NOUN
fbem-32318	95	10	for	for	ADP
fbem-32318	95	11	the	the	DET
fbem-32318	95	12	former	former	NOUN
fbem-32318	95	13	.	.	PUNCT
fbem-32318	96	1	the	the	DET
fbem-32318	96	2	sophistication	sophistication	NOUN
fbem-32318	96	3	of	of	ADP
fbem-32318	96	4	the	the	DET
fbem-32318	96	5	governance	governance	NOUN
fbem-32318	96	6	structure	structure	NOUN
fbem-32318	96	7	is	be	AUX
fbem-32318	96	8	a	a	DET
fbem-32318	96	9	key	key	ADJ
fbem-32318	96	10	moderating	moderate	VERB
fbem-32318	96	11	factor	factor	NOUN
fbem-32318	96	12	.	.	PUNCT
fbem-32318	97	1	the	the	DET
fbem-32318	97	2	board	board	NOUN
fbem-32318	97	3	's	's	PART
fbem-32318	97	4	technical	technical	ADJ
fbem-32318	97	5	oversight	oversight	NOUN
fbem-32318	97	6	capabilities	capability	NOUN
fbem-32318	97	7	directly	directly	ADV
fbem-32318	97	8	impact	impact	VERB
fbem-32318	97	9	ai	ai	VERB
fbem-32318	97	10	disclosure	disclosure	NOUN
fbem-32318	97	11	standards	standard	NOUN
fbem-32318	97	12	.	.	PUNCT
fbem-32318	98	1	tencent	tencent	PROPN
fbem-32318	98	2	established	establish	VERB
fbem-32318	98	3	a	a	DET
fbem-32318	98	4	n	n	NOUN
fbem-32318	98	5	ai	ai	PROPN
fbem-32318	98	6	governance	governance	NOUN
fbem-32318	98	7	committee	committee	NOUN
fbem-32318	98	8	on	on	ADP
fbem-32318	98	9	its	its	PRON
fbem-32318	98	10	board	board	NOUN
fbem-32318	98	11	to	to	PART
fbem-32318	98	12	conduct	conduct	VERB
fbem-32318	98	13	specialized	specialized	ADJ
fbem-32318	98	14	reviews	review	NOUN
fbem-32318	98	15	of	of	ADP
fbem-32318	98	16	ai	ai	ADJ
fbem-32318	98	17	applications	application	NOUN
fbem-32318	98	18	in	in	ADP
fbem-32318	98	19	financial	financial	ADJ
fbem-32318	98	20	disclosures	disclosure	NOUN
fbem-32318	98	21	.	.	PUNCT
fbem-32318	99	1	the	the	DET
fbem-32318	99	2	error	error	NOUN
fbem-32318	99	3	rate	rate	NOUN
fbem-32318	99	4	for	for	ADP
fbem-32318	99	5	ai	ai	ADJ
fbem-32318	99	6	-	-	PUNCT
fbem-32318	99	7	generated	generate	VERB
fbem-32318	99	8	content	content	NOUN
fbem-32318	99	9	in	in	ADP
fbem-32318	99	10	its	its	PRON
fbem-32318	99	11	2025	2025	NUM
fbem-32318	99	12	financial	financial	ADJ
fbem-32318	99	13	report	report	NOUN
fbem-32318	99	14	was	be	AUX
fbem-32318	99	15	only	only	ADV
fbem-32318	99	16	0.8	0.8	NUM
fbem-32318	99	17	%	%	NOUN
fbem-32318	99	18	.	.	PUNCT
fbem-32318	100	1	meanwhile	meanwhile	ADV
fbem-32318	100	2	,	,	PUNCT
fbem-32318	100	3	allhere	allhere	ADV
fbem-32318	100	4	,	,	PUNCT
fbem-32318	100	5	due	due	ADP
fbem-32318	100	6	to	to	ADP
fbem-32318	100	7	its	its	PRON
fbem-32318	100	8	founder	founder	NOUN
fbem-32318	100	9	's	's	PART
fbem-32318	100	10	sole	sole	ADJ
fbem-32318	100	11	control	control	NOUN
fbem-32318	100	12	and	and	CCONJ
fbem-32318	100	13	a	a	DET
fbem-32318	100	14	lack	lack	NOUN
fbem-32318	100	15	of	of	ADP
fbem-32318	100	16	technical	technical	ADJ
fbem-32318	100	17	oversight	oversight	NOUN
fbem-32318	100	18	,	,	PUNCT
fbem-32318	100	19	ultimately	ultimately	ADV
fbem-32318	100	20	engaged	engage	VERB
fbem-32318	100	21	in	in	ADP
fbem-32318	100	22	systematic	systematic	ADJ
fbem-32318	100	23	fraud	fraud	NOUN
fbem-32318	100	24	.	.	PUNCT
fbem-32318	101	1	data	datum	NOUN
fbem-32318	101	2	governance	governance	NOUN
fbem-32318	101	3	has	have	AUX
fbem-32318	101	4	further	far	ADV
fbem-32318	101	5	strengthened	strengthen	VERB
fbem-32318	101	6	its	its	PRON
fbem-32318	101	7	regulatory	regulatory	ADJ
fbem-32318	101	8	role	role	NOUN
fbem-32318	101	9	.	.	PUNCT
fbem-32318	102	1	amazon	amazon	PROPN
fbem-32318	102	2	has	have	AUX
fbem-32318	102	3	established	establish	VERB
fbem-32318	102	4	an	an	DET
fbem-32318	102	5	ai	ai	NOUN
fbem-32318	102	6	training	training	NOUN
fbem-32318	102	7	data	datum	NOUN
fbem-32318	102	8	provenance	provenance	NOUN
fbem-32318	102	9	mechanism	mechanism	NOUN
fbem-32318	102	10	to	to	PART
fbem-32318	102	11	ensure	ensure	VERB
fbem-32318	102	12	the	the	DET
fbem-32318	102	13	traceability	traceability	NOUN
fbem-32318	102	14	and	and	CCONJ
fbem-32318	102	15	verifiability	verifiability	NOUN
fbem-32318	102	16	of	of	ADP
fbem-32318	102	17	disclosed	disclose	VERB
fbem-32318	102	18	data	datum	NOUN
fbem-32318	102	19	.	.	PUNCT
fbem-32318	103	1	its	its	PRON
fbem-32318	103	2	audit	audit	NOUN
fbem-32318	103	3	pass	pass	VERB
fbem-32318	103	4	rate	rate	NOUN
fbem-32318	103	5	for	for	ADP
fbem-32318	103	6	aigenerated	aigenerated	ADJ
fbem-32318	103	7	disclosures	disclosure	NOUN
fbem-32318	103	8	reached	reach	VERB
fbem-32318	103	9	98	98	NUM
fbem-32318	103	10	%	%	NOUN
fbem-32318	103	11	,	,	PUNCT
fbem-32318	103	12	significantly	significantly	ADV
fbem-32318	103	13	higher	high	ADJ
fbem-32318	103	14	than	than	ADP
fbem-32318	103	15	the	the	DET
fbem-32318	103	16	industry	industry	NOUN
fbem-32318	103	17	average	average	NOUN
fbem-32318	103	18	of	of	ADP
fbem-32318	103	19	76	76	NUM
fbem-32318	103	20	%	%	NOUN
fbem-32318	103	21	.	.	PUNCT
fbem-32318	104	1	this	this	PRON
fbem-32318	104	2	demonstrates	demonstrate	VERB
fbem-32318	104	3	that	that	SCONJ
fbem-32318	104	4	governance	governance	NOUN
fbem-32318	104	5	systems	system	NOUN
fbem-32318	104	6	can	can	AUX
fbem-32318	104	7	amplify	amplify	VERB
fbem-32318	104	8	the	the	DET
fbem-32318	104	9	positive	positive	ADJ
fbem-32318	104	10	effects	effect	NOUN
fbem-32318	104	11	of	of	ADP
fbem-32318	104	12	technology	technology	NOUN
fbem-32318	104	13	through	through	ADP
fbem-32318	104	14	risk	risk	NOUN
fbem-32318	104	15	prevention	prevention	NOUN
fbem-32318	104	16	and	and	CCONJ
fbem-32318	104	17	compliance	compliance	NOUN
fbem-32318	104	18	guida	guida	PROPN
fbem-32318	104	19	nce	nce	PROPN
fbem-32318	104	20	.	.	PUNCT
fbem-32318	105	1	external	external	ADJ
fbem-32318	105	2	oversight	oversight	NOUN
fbem-32318	105	3	and	and	CCONJ
fbem-32318	105	4	the	the	DET
fbem-32318	105	5	audit	audit	NOUN
fbem-32318	105	6	environment	environment	NOUN
fbem-32318	105	7	constitute	constitute	VERB
fbem-32318	105	8	important	important	ADJ
fbem-32318	105	9	constraints	constraint	NOUN
fbem-32318	105	10	.	.	PUNCT
fbem-32318	106	1	the	the	DET
fbem-32318	106	2	adaptability	adaptability	NOUN
fbem-32318	106	3	of	of	ADP
fbem-32318	106	4	regulatory	regulatory	ADJ
fbem-32318	106	5	technology	technology	NOUN
fbem-32318	106	6	determines	determine	VERB
fbem-32318	106	7	its	its	PRON
fbem-32318	106	8	effectiveness	effectiveness	NOUN
fbem-32318	106	9	in	in	ADP
fbem-32318	106	10	risk	risk	NOUN
fbem-32318	106	11	containment	containment	NOUN
fbem-32318	106	12	[	[	X
fbem-32318	106	13	5	5	NUM
fbem-32318	106	14	]	]	PUNCT
fbem-32318	106	15	.	.	PUNCT
fbem-32318	107	1	the	the	DET
fbem-32318	107	2	sec	sec	PROPN
fbem-32318	107	3	upgraded	upgrade	VERB
fbem-32318	107	4	its	its	PRON
fbem-32318	107	5	ai	ai	ADJ
fbem-32318	107	6	regulatory	regulatory	ADJ
fbem-32318	107	7	tools	tool	NOUN
fbem-32318	107	8	in	in	ADP
fbem-32318	107	9	2024	2024	NUM
fbem-32318	107	10	,	,	PUNCT
fbem-32318	107	11	using	use	VERB
fbem-32318	107	12	natural	natural	ADJ
fbem-32318	107	13	language	language	NOUN
fbem-32318	107	14	processing	processing	NOUN
fbem-32318	107	15	to	to	PART
fbem-32318	107	16	identify	identify	VERB
fbem-32318	107	17	"	"	PUNCT
fbem-32318	107	18	ai	ai	AUX
fbem-32318	107	19	whitewashing	whitewash	VERB
fbem-32318	107	20	"	"	PUNCT
fbem-32318	107	21	rhetoric	rhetoric	NOUN
fbem-32318	107	22	,	,	PUNCT
fbem-32318	107	23	reducing	reduce	VERB
fbem-32318	107	24	the	the	DET
fbem-32318	107	25	detection	detection	NOUN
fbem-32318	107	26	time	time	NOUN
fbem-32318	107	27	for	for	ADP
fbem-32318	107	28	related	related	ADJ
fbem-32318	107	29	disclosure	disclosure	NOUN
fbem-32318	107	30	violations	violation	NOUN
fbem-32318	107	31	from	from	ADP
fbem-32318	107	32	an	an	DET
fbem-32318	107	33	average	average	NOUN
fbem-32318	107	34	of	of	ADP
fbem-32318	107	35	18	18	NUM
fbem-32318	107	36	months	month	NOUN
fbem-32318	107	37	to	to	ADP
fbem-32318	107	38	6	6	NUM
fbem-32318	107	39	months	month	NOUN
fbem-32318	107	40	.	.	PUNCT
fbem-32318	108	1	the	the	DET
fbem-32318	108	2	china	china	PROPN
fbem-32318	108	3	securities	securities	PROPN
fbem-32318	108	4	regulatory	regulatory	PROPN
fbem-32318	108	5	commission	commission	NOUN
fbem-32318	108	6	is	be	AUX
fbem-32318	108	7	exploring	explore	VERB
fbem-32318	108	8	integration	integration	NOUN
fbem-32318	108	9	with	with	ADP
fbem-32318	108	10	deepseek	deepseek	ADJ
fbem-32318	108	11	's	's	PART
fbem-32318	108	12	large	large	ADJ
fbem-32318	108	13	-	-	PUNCT
fbem-32318	108	14	scale	scale	NOUN
fbem-32318	108	15	model	model	NOUN
fbem-32318	108	16	to	to	PART
fbem-32318	108	17	enable	enable	VERB
fbem-32318	108	18	realtime	realtime	NOUN
fbem-32318	108	19	monitoring	monitoring	NOUN
fbem-32318	108	20	of	of	ADP
fbem-32318	108	21	ai	ai	NOUN
fbem-32318	108	22	-	-	PUNCT
fbem-32318	108	23	generated	generate	VERB
fbem-32318	108	24	content	content	NOUN
fbem-32318	108	25	in	in	ADP
fbem-32318	108	26	prospectuses	prospectus	NOUN
fbem-32318	108	27	,	,	PUNCT
fbem-32318	108	28	identifying	identify	VERB
fbem-32318	108	29	12	12	NUM
fbem-32318	108	30	potential	potential	ADJ
fbem-32318	108	31	cases	case	NOUN
fbem-32318	108	32	of	of	ADP
fbem-32318	108	33	false	false	ADJ
fbem-32318	108	34	disclosure	disclosure	NOUN
fbem-32318	108	35	in	in	ADP
fbem-32318	108	36	the	the	DET
fbem-32318	108	37	first	first	ADJ
fbem-32318	108	38	half	half	NOUN
fbem-32318	108	39	of	of	ADP
fbem-32318	108	40	2025	2025	NUM
fbem-32318	108	41	.	.	PUNCT
fbem-32318	109	1	audit	audit	NOUN
fbem-32318	109	2	firms	firm	NOUN
fbem-32318	109	3	'	'	PART
fbem-32318	109	4	ai	ai	VERB
fbem-32318	109	5	expertise	expertise	NOUN
fbem-32318	109	6	is	be	AUX
fbem-32318	109	7	equally	equally	ADV
fbem-32318	109	8	crucial	crucial	ADJ
fbem-32318	109	9	.	.	PUNCT
fbem-32318	110	1	kpmg	kpmg	PROPN
fbem-32318	110	2	's	's	PART
fbem-32318	110	3	ai	ai	VERB
fbem-32318	110	4	disclosure	disclosure	NOUN
fbem-32318	110	5	audit	audit	NOUN
fbem-32318	110	6	module	module	NOUN
fbem-32318	110	7	,	,	PUNCT
fbem-32318	110	8	which	which	PRON
fbem-32318	110	9	verifies	verify	VERB
fbem-32318	110	10	the	the	DET
fbem-32318	110	11	authenticity	authenticity	NOUN
fbem-32318	110	12	of	of	ADP
fbem-32318	110	13	disclosed	disclose	VERB
fbem-32318	110	14	content	content	NOUN
fbem-32318	110	15	through	through	ADP
fbem-32318	110	16	algorithmic	algorithmic	ADJ
fbem-32318	110	17	reverse	reverse	ADJ
fbem-32318	110	18	engineering	engineering	NOUN
fbem-32318	110	19	,	,	PUNCT
fbem-32318	110	20	has	have	AUX
fbem-32318	110	21	seen	see	VERB
fbem-32318	110	22	a	a	DET
fbem-32318	110	23	57	57	NUM
fbem-32318	110	24	%	%	NOUN
fbem-32318	110	25	increase	increase	NOUN
fbem-32318	110	26	in	in	ADP
fbem-32318	110	27	the	the	DET
fbem-32318	110	28	detection	detection	NOUN
fbem-32318	110	29	rate	rate	NOUN
fbem-32318	110	30	of	of	ADP
fbem-32318	110	31	ai	ai	ADJ
fbem-32318	110	32	-	-	PUNCT
fbem-32318	110	33	related	relate	VERB
fbem-32318	110	34	disclosure	disclosure	NOUN
fbem-32318	110	35	issues	issue	NOUN
fbem-32318	110	36	in	in	ADP
fbem-32318	110	37	audit	audit	NOUN
fbem-32318	110	38	projects	project	NOUN
fbem-32318	110	39	using	use	VERB
fbem-32318	110	40	this	this	DET
fbem-32318	110	41	module	module	NOUN
fbem-32318	110	42	.	.	PUNCT
fbem-32318	111	1	6	6	X
fbem-32318	111	2	.	.	X
fbem-32318	111	3	balancing	balance	VERB
fbem-32318	111	4	the	the	DET
fbem-32318	111	5	dual	dual	ADJ
fbem-32318	111	6	impacts	impact	NOUN
fbem-32318	111	7	:	:	PUNCT
fbem-32318	111	8	building	build	VERB
fbem-32318	111	9	a	a	DET
fbem-32318	111	10	collaborative	collaborative	ADJ
fbem-32318	111	11	governance	governance	NOUN
fbem-32318	111	12	framework	framework	NOUN
fbem-32318	111	13	to	to	PART
fbem-32318	111	14	achieve	achieve	VERB
fbem-32318	111	15	the	the	DET
fbem-32318	111	16	positive	positive	ADJ
fbem-32318	111	17	impact	impact	NOUN
fbem-32318	111	18	of	of	ADP
fbem-32318	111	19	generative	generative	NOUN
fbem-32318	111	20	ai	ai	VERB
fbem-32318	111	21	on	on	ADP
fbem-32318	111	22	the	the	DET
fbem-32318	111	23	quality	quality	NOUN
fbem-32318	111	24	of	of	ADP
fbem-32318	111	25	financial	financial	ADJ
fbem-32318	111	26	disclosure	disclosure	NOUN
fbem-32318	111	27	and	and	CCONJ
fbem-32318	111	28	mitigate	mitigate	VERB
fbem-32318	111	29	risks	risk	NOUN
fbem-32318	111	30	,	,	PUNCT
fbem-32318	111	31	a	a	DET
fbem-32318	111	32	three	three	NUM
fbem-32318	111	33	dimensional	dimensional	ADJ
fbem-32318	111	34	collaborative	collaborative	ADJ
fbem-32318	111	35	governance	governance	NOUN
fbem-32318	111	36	framework	framework	NOUN
fbem-32318	111	37	must	must	AUX
fbem-32318	111	38	be	be	AUX
fbem-32318	111	39	established	establish	VERB
fbem-32318	111	40	,	,	PUNCT
fbem-32318	111	41	with	with	ADP
fbem-32318	111	42	enterprise	enterprise	NOUN
fbem-32318	111	43	leadership	leadership	NOUN
fbem-32318	111	44	,	,	PUNCT
fbem-32318	111	45	regulatory	regulatory	ADJ
fbem-32318	111	46	guidance	guidance	NOUN
fbem-32318	111	47	,	,	PUNCT
fbem-32318	111	48	and	and	CCONJ
fbem-32318	111	49	audit	audit	NOUN
fbem-32318	111	50	support	support	NOUN
fbem-32318	111	51	.	.	PUNCT
fbem-32318	112	1	this	this	DET
fbem-32318	112	2	framework	framework	NOUN
fbem-32318	112	3	aims	aim	VERB
fbem-32318	112	4	to	to	PART
fbem-32318	112	5	balance	balance	VERB
fbem-32318	112	6	the	the	DET
fbem-32318	112	7	dual	dual	ADJ
fbem-32318	112	8	impacts	impact	NOUN
fbem-32318	112	9	through	through	ADP
fbem-32318	112	10	institutional	institutional	ADJ
fbem-32318	112	11	design	design	NOUN
fbem-32318	112	12	and	and	CCONJ
fbem-32318	112	13	technological	technological	ADJ
fbem-32318	112	14	optimization	optimization	NOUN
fbem-32318	112	15	.	.	PUNCT
fbem-32318	113	1	enterprises	enterprise	NOUN
fbem-32318	113	2	should	should	AUX
fbem-32318	113	3	establish	establish	VERB
fbem-32318	113	4	a	a	DET
fbem-32318	113	5	comprehensive	comprehensive	ADJ
fbem-32318	113	6	ai	ai	NOUN
fbem-32318	113	7	disclosure	disclosure	NOUN
fbem-32318	113	8	governance	governance	NOUN
fbem-32318	113	9	system	system	NOUN
fbem-32318	113	10	.	.	PUNCT
fbem-32318	114	1	in	in	ADP
fbem-32318	114	2	the	the	DET
fbem-32318	114	3	application	application	NOUN
fbem-32318	114	4	of	of	ADP
fbem-32318	114	5	technology	technology	NOUN
fbem-32318	114	6	,	,	PUNCT
fbem-32318	114	7	the	the	DET
fbem-32318	114	8	principle	principle	NOUN
fbem-32318	114	9	of	of	ADP
fbem-32318	114	10	"	"	PUNCT
fbem-32318	114	11	human	human	ADJ
fbem-32318	114	12	-machine	-machine	NOUN
fbem-32318	114	13	collaboration	collaboration	NOUN
fbem-32318	114	14	"	"	PUNCT
fbem-32318	114	15	must	must	AUX
fbem-32318	114	16	be	be	AUX
fbem-32318	114	17	adhered	adhere	VERB
fbem-32318	114	18	to	to	ADP
fbem-32318	114	19	,	,	PUNCT
fbem-32318	114	20	clarifying	clarify	VERB
fbem-32318	114	21	the	the	DET
fbem-32318	114	22	auxiliary	auxiliary	ADJ
fbem-32318	114	23	role	role	NOUN
fbem-32318	114	24	of	of	ADP
fbem-32318	114	25	ai	ai	VERB
fbem-32318	114	26	in	in	ADP
fbem-32318	114	27	disclosure	disclosure	NOUN
fbem-32318	114	28	.	.	PUNCT
fbem-32318	115	1	amazon	amazon	PROPN
fbem-32318	115	2	stipulates	stipulate	VERB
fbem-32318	115	3	that	that	SCONJ
fbem-32318	115	4	core	core	NOUN
fbem-32318	115	5	disclosure	disclosure	NOUN
fbem-32318	115	6	content	content	NOUN
fbem-32318	115	7	,	,	PUNCT
fbem-32318	115	8	such	such	ADJ
fbem-32318	115	9	as	as	ADP
fbem-32318	115	10	financial	financial	ADJ
fbem-32318	115	11	forecasts	forecast	NOUN
fbem-32318	115	12	,	,	PUNCT
fbem-32318	115	13	must	must	AUX
fbem-32318	115	14	undergo	undergo	VERB
fbem-32318	115	15	a	a	DET
fbem-32318	115	16	three	three	NUM
fbem-32318	115	17	-	-	PUNCT
fbem-32318	115	18	step	step	NOUN
fbem-32318	115	19	process	process	NOUN
fbem-32318	115	20	of	of	ADP
fbem-32318	115	21	"	"	PUNCT
fbem-32318	115	22	ai	ai	PROPN
fbem-32318	115	23	generation	generation	NOUN
fbem-32318	115	24	manual	manual	ADJ
fbem-32318	115	25	review	review	VERB
fbem-32318	115	26	cross	cross	NOUN
fbem-32318	115	27	-	-	NOUN
fbem-32318	115	28	validation	validation	ADJ
fbem-32318	115	29	,	,	PUNCT
fbem-32318	115	30	"	"	PUNCT
fbem-32318	115	31	with	with	ADP
fbem-32318	115	32	manual	manual	ADJ
fbem-32318	115	33	review	review	NOUN
fbem-32318	115	34	weighting	weight	VERB
fbem-32318	115	35	at	at	ADV
fbem-32318	115	36	least	least	ADV
fbem-32318	115	37	60	60	NUM
fbem-32318	115	38	%	%	NOUN
fbem-32318	115	39	,	,	PUNCT
fbem-32318	115	40	effectively	effectively	ADV
fbem-32318	115	41	mitigating	mitigate	VERB
fbem-32318	115	42	the	the	DET
fbem-32318	115	43	risks	risk	NOUN
fbem-32318	115	44	of	of	ADP
fbem-32318	115	45	technology	technology	NOUN
fbem-32318	115	46	dependency	dependency	NOUN
fbem-32318	115	47	.	.	PUNCT
fbem-32318	116	1	regarding	regard	VERB
fbem-32318	116	2	governance	governance	NOUN
fbem-32318	116	3	mechanisms	mechanism	NOUN
fbem-32318	116	4	,	,	PUNCT
fbem-32318	116	5	tencent	tencent	NOUN
fbem-32318	116	6	's	's	PART
fbem-32318	116	7	experience	experience	NOUN
fbem-32318	116	8	should	should	AUX
fbem-32318	116	9	be	be	AUX
fbem-32318	116	10	followed	follow	VERB
fbem-32318	116	11	to	to	PART
fbem-32318	116	12	establish	establish	VERB
fbem-32318	116	13	a	a	DET
fbem-32318	116	14	dedicated	dedicated	ADJ
fbem-32318	116	15	ai	ai	PROPN
fbem-32318	116	16	disclosure	disclosure	NOUN
fbem-32318	116	17	committee	committee	NOUN
fbem-32318	116	18	,	,	PUNCT
fbem-32318	116	19	composed	compose	VERB
fbem-32318	116	20	of	of	ADP
fbem-32318	116	21	financial	financial	ADJ
fbem-32318	116	22	,	,	PUNCT
fbem-32318	116	23	technical	technical	ADJ
fbem-32318	116	24	,	,	PUNCT
fbem-32318	116	25	and	and	CCONJ
fbem-32318	116	26	legal	legal	ADJ
fbem-32318	116	27	personnel	personnel	NOUN
fbem-32318	116	28	,	,	PUNCT
fbem-32318	116	29	to	to	PART
fbem-32318	116	30	oversee	oversee	VERB
fbem-32318	116	31	the	the	DET
fbem-32318	116	32	entire	entire	ADJ
fbem-32318	116	33	process	process	NOUN
fbem-32318	116	34	of	of	ADP
fbem-32318	116	35	ai	ai	PROPN
fbem-32318	116	36	model	model	NOUN
fbem-32318	116	37	selection	selection	NOUN
fbem-32318	116	38	,	,	PUNCT
fbem-32318	116	39	data	datum	NOUN
fbem-32318	116	40	sourcing	sourcing	NOUN
fbem-32318	116	41	,	,	PUNCT
fbem-32318	116	42	and	and	CCONJ
fbem-32318	116	43	generated	generate	VERB
fbem-32318	116	44	content	content	NOUN
fbem-32318	116	45	.	.	PUNCT
fbem-32318	117	1	at	at	ADP
fbem-32318	117	2	the	the	DET
fbem-32318	117	3	same	same	ADJ
fbem-32318	117	4	time	time	NOUN
fbem-32318	117	5	,	,	PUNCT
fbem-32318	117	6	an	an	DET
fbem-32318	117	7	ai	ai	NOUN
fbem-32318	117	8	disclosure	disclosure	NOUN
fbem-32318	117	9	traceability	traceability	NOUN
fbem-32318	117	10	system	system	NOUN
fbem-32318	117	11	should	should	AUX
fbem-32318	117	12	be	be	AUX
fbem-32318	117	13	established	establish	VERB
fbem-32318	117	14	,	,	PUNCT
fbem-32318	117	15	requiring	require	VERB
fbem-32318	117	16	detailed	detailed	ADJ
fbem-32318	117	17	records	record	NOUN
fbem-32318	117	18	of	of	ADP
fbem-32318	117	19	model	model	NOUN
fbem-32318	117	20	versions	version	NOUN
fbem-32318	117	21	,	,	PUNCT
fbem-32318	117	22	training	training	NOUN
fbem-32318	117	23	data	datum	NOUN
fbem-32318	117	24	ranges	range	NOUN
fbem-32318	117	25	,	,	PUNCT
fbem-32318	117	26	parameter	parameter	NOUN
fbem-32318	117	27	adjustments	adjustment	NOUN
fbem-32318	117	28	and	and	CCONJ
fbem-32318	117	29	other	other	ADJ
fbem-32318	117	30	information	information	NOUN
fbem-32318	117	31	.	.	PUNCT
fbem-32318	118	1	for	for	ADP
fbem-32318	118	2	example	example	NOUN
fbem-32318	118	3	,	,	PUNCT
fbem-32318	118	4	when	when	SCONJ
fbem-32318	118	5	oracle	oracle	PROPN
fbem-32318	118	6	discloses	discloses	AUX
fbem-32318	118	7	aigenerated	aigenerate	VERB
fbem-32318	118	8	financial	financial	ADJ
fbem-32318	118	9	analysis	analysis	NOUN
fbem-32318	118	10	reports	report	NOUN
fbem-32318	118	11	,	,	PUNCT
fbem-32318	118	12	it	it	PRON
fbem-32318	118	13	simultaneously	simultaneously	ADV
fbem-32318	118	14	discloses	disclose	VERB
fbem-32318	118	15	model	model	NOUN
fbem-32318	118	16	training	training	NOUN
fbem-32318	118	17	data	datum	NOUN
fbem-32318	118	18	sets	set	NOUN
fbem-32318	118	19	and	and	CCONJ
fbem-32318	118	20	verification	verification	NOUN
fbem-32318	118	21	indicators	indicator	NOUN
fbem-32318	118	22	to	to	PART
fbem-32318	118	23	improve	improve	VERB
fbem-32318	118	24	disclosure	disclosure	NOUN
fbem-32318	118	25	transparency	transparency	NOUN
fbem-32318	118	26	.	.	PUNCT
fbem-32318	119	1	the	the	DET
fbem-32318	119	2	regulatory	regulatory	ADJ
fbem-32318	119	3	level	level	NOUN
fbem-32318	119	4	needs	need	VERB
fbem-32318	119	5	to	to	PART
fbem-32318	119	6	improve	improve	VERB
fbem-32318	119	7	ai	ai	ADP
fbem-32318	119	8	disclosure	disclosure	NOUN
fbem-32318	119	9	rules	rule	NOUN
fbem-32318	119	10	and	and	CCONJ
fbem-32318	119	11	technical	technical	ADJ
fbem-32318	119	12	supervision	supervision	NOUN
fbem-32318	119	13	systems	system	NOUN
fbem-32318	119	14	.	.	PUNCT
fbem-32318	120	1	targeted	target	VERB
fbem-32318	120	2	regulations	regulation	NOUN
fbem-32318	120	3	should	should	AUX
fbem-32318	120	4	be	be	AUX
fbem-32318	120	5	issued	issue	VERB
fbem-32318	120	6	as	as	ADV
fbem-32318	120	7	soon	soon	ADV
fbem-32318	120	8	as	as	ADP
fbem-32318	120	9	possible	possible	ADJ
fbem-32318	120	10	to	to	PART
fbem-32318	120	11	clarify	clarify	VERB
fbem-32318	120	12	the	the	DET
fbem-32318	120	13	definition	definition	NOUN
fbem-32318	120	14	standards	standard	NOUN
fbem-32318	120	15	and	and	CCONJ
fbem-32318	120	16	disclosure	disclosure	NOUN
fbem-32318	120	17	requirements	requirement	NOUN
fbem-32318	120	18	for	for	ADP
fbem-32318	120	19	ai	ai	ADV
fbem-32318	120	20	-	-	PUNCT
fbem-32318	120	21	generated	generate	VERB
fbem-32318	120	22	disclosure	disclosure	NOUN
fbem-32318	120	23	content	content	NOUN
fbem-32318	121	1	[	[	X
fbem-32318	121	2	6	6	NUM
fbem-32318	121	3	]	]	PUNCT
fbem-32318	121	4	.	.	PUNCT
fbem-32318	122	1	the	the	DET
fbem-32318	122	2	"	"	PUNCT
fbem-32318	122	3	three	three	NUM
fbem-32318	122	4	elements	element	NOUN
fbem-32318	122	5	of	of	ADP
fbem-32318	122	6	ai	ai	ADJ
fbem-32318	122	7	disclosure	disclosure	NOUN
fbem-32318	122	8	"	"	PUNCT
fbem-32318	122	9	(	(	PUNCT
fbem-32318	122	10	technical	technical	ADJ
fbem-32318	122	11	use	use	NOUN
fbem-32318	122	12	,	,	PUNCT
fbem-32318	122	13	development	development	NOUN
fbem-32318	122	14	entity	entity	NOUN
fbem-32318	122	15	,	,	PUNCT
fbem-32318	122	16	and	and	CCONJ
fbem-32318	122	17	risk	risk	NOUN
fbem-32318	122	18	warnings	warning	NOUN
fbem-32318	122	19	)	)	PUNCT
fbem-32318	122	20	proposed	propose	VERB
fbem-32318	122	21	by	by	ADP
fbem-32318	122	22	the	the	DET
fbem-32318	122	23	sec	sec	PROPN
fbem-32318	122	24	in	in	ADP
fbem-32318	122	25	2024	2024	NUM
fbem-32318	122	26	can	can	AUX
fbem-32318	122	27	be	be	AUX
fbem-32318	122	28	used	use	VERB
fbem-32318	122	29	as	as	ADP
fbem-32318	122	30	a	a	DET
fbem-32318	122	31	reference	reference	NOUN
fbem-32318	122	32	framework	framework	NOUN
fbem-32318	122	33	,	,	PUNCT
fbem-32318	122	34	requiring	require	VERB
fbem-32318	122	35	companies	company	NOUN
fbem-32318	122	36	to	to	PART
fbem-32318	122	37	avoid	avoid	VERB
fbem-32318	122	38	vague	vague	ADJ
fbem-32318	122	39	statements	statement	NOUN
fbem-32318	122	40	and	and	CCONJ
fbem-32318	122	41	prevent	prevent	VERB
fbem-32318	122	42	"	"	PUNCT
fbem-32318	122	43	ai	ai	AUX
fbem-32318	122	44	whitewashing	whitewash	VERB
fbem-32318	122	45	.	.	PUNCT
fbem-32318	122	46	"	"	PUNCT
fbem-32318	123	1	in	in	ADP
fbem-32318	123	2	terms	term	NOUN
fbem-32318	123	3	of	of	ADP
fbem-32318	123	4	regulatory	regulatory	ADJ
fbem-32318	123	5	technology	technology	NOUN
fbem-32318	123	6	,	,	PUNCT
fbem-32318	123	7	promote	promote	VERB
fbem-32318	123	8	the	the	DET
fbem-32318	123	9	"	"	PUNCT
fbem-32318	123	10	ai+regulation	ai+regulation	NOUN
fbem-32318	123	11	"	"	PUNCT
fbem-32318	123	12	model	model	NOUN
fbem-32318	123	13	of	of	ADP
fbem-32318	123	14	the	the	DET
fbem-32318	123	15	china	china	PROPN
fbem-32318	123	16	securities	securities	PROPN
fbem-32318	123	17	regulatory	regulatory	PROPN
fbem-32318	123	18	commission	commission	PROPN
fbem-32318	123	19	,	,	PUNCT
fbem-32318	123	20	use	use	VERB
fbem-32318	123	21	large	large	ADJ
fbem-32318	123	22	models	model	NOUN
fbem-32318	123	23	to	to	PART
fbem-32318	123	24	monitor	monitor	VERB
fbem-32318	123	25	corporate	corporate	ADJ
fbem-32318	123	26	11	11	NUM
fbem-32318	123	27	disclosure	disclosure	NOUN
fbem-32318	123	28	texts	text	NOUN
fbem-32318	123	29	in	in	ADP
fbem-32318	123	30	real	real	ADJ
fbem-32318	123	31	time	time	NOUN
fbem-32318	123	32	,	,	PUNCT
fbem-32318	123	33	and	and	CCONJ
fbem-32318	123	34	identify	identify	VERB
fbem-32318	123	35	ai	ai	ADJ
fbem-32318	123	36	-	-	PUNCT
fbem-32318	123	37	generated	generate	VERB
fbem-32318	123	38	traces	trace	NOUN
fbem-32318	123	39	.	.	PUNCT
fbem-32318	124	1	this	this	PRON
fbem-32318	124	2	will	will	AUX
fbem-32318	124	3	address	address	VERB
fbem-32318	124	4	inconsistencies	inconsistency	NOUN
fbem-32318	124	5	between	between	ADP
fbem-32318	124	6	ai	ai	PROPN
fbem-32318	124	7	traces	trace	NOUN
fbem-32318	124	8	and	and	CCONJ
fbem-32318	124	9	data	datum	NOUN
fbem-32318	124	10	,	,	PUNCT
fbem-32318	124	11	expanding	expand	VERB
fbem-32318	124	12	regulatory	regulatory	ADJ
fbem-32318	124	13	coverage	coverage	NOUN
fbem-32318	124	14	.	.	PUNCT
fbem-32318	125	1	a	a	DET
fbem-32318	125	2	tiered	tiere	VERB
fbem-32318	125	3	regulatory	regulatory	ADJ
fbem-32318	125	4	mechanism	mechanism	NOUN
fbem-32318	125	5	should	should	AUX
fbem-32318	125	6	also	also	ADV
fbem-32318	125	7	be	be	AUX
fbem-32318	125	8	established	establish	VERB
fbem-32318	125	9	,	,	PUNCT
fbem-32318	125	10	streamlining	streamline	VERB
fbem-32318	125	11	the	the	DET
fbem-32318	125	12	audit	audit	NOUN
fbem-32318	125	13	process	process	NOUN
fbem-32318	125	14	for	for	ADP
fbem-32318	125	15	companies	company	NOUN
fbem-32318	125	16	with	with	ADP
fbem-32318	125	17	high	high	ADJ
fbem-32318	125	18	ai	ai	PROPN
fbem-32318	125	19	application	application	NOUN
fbem-32318	125	20	maturity	maturity	NOUN
fbem-32318	125	21	and	and	CCONJ
fbem-32318	125	22	implementing	implement	VERB
fbem-32318	125	23	focused	focused	ADJ
fbem-32318	125	24	audits	audits	NOUN
fbem-32318	125	25	on	on	ADP
fbem-32318	125	26	high	high	ADJ
fbem-32318	125	27	-	-	PUNCT
fbem-32318	125	28	risk	risk	NOUN
fbem-32318	125	29	companies	company	NOUN
fbem-32318	125	30	to	to	PART
fbem-32318	125	31	optimize	optimize	VERB
fbem-32318	125	32	the	the	DET
fbem-32318	125	33	allocation	allocation	NOUN
fbem-32318	125	34	of	of	ADP
fbem-32318	125	35	regulatory	regulatory	ADJ
fbem-32318	125	36	resources	resource	NOUN
fbem-32318	125	37	.	.	PUNCT
fbem-32318	126	1	auditors	auditor	NOUN
fbem-32318	126	2	should	should	AUX
fbem-32318	126	3	develop	develop	VERB
fbem-32318	126	4	specialized	specialized	ADJ
fbem-32318	126	5	audit	audit	NOUN
fbem-32318	126	6	capabilities	capability	NOUN
fbem-32318	126	7	for	for	ADP
fbem-32318	126	8	ai	ai	PROPN
fbem-32318	126	9	disclosures	disclosure	NOUN
fbem-32318	126	10	.	.	PUNCT
fbem-32318	127	1	accounting	accounting	NOUN
fbem-32318	127	2	firms	firm	NOUN
fbem-32318	127	3	should	should	AUX
fbem-32318	127	4	upgrade	upgrade	VERB
fbem-32318	127	5	their	their	PRON
fbem-32318	127	6	audit	audit	NOUN
fbem-32318	127	7	technology	technology	NOUN
fbem-32318	127	8	and	and	CCONJ
fbem-32318	127	9	develop	develop	VERB
fbem-32318	127	10	audit	audit	NOUN
fbem-32318	127	11	tools	tool	NOUN
fbem-32318	127	12	tailored	tailor	VERB
fbem-32318	127	13	to	to	PART
fbem-32318	127	14	ai	ai	VERB
fbem-32318	127	15	-	-	PUNCT
fbem-32318	127	16	generated	generate	VERB
fbem-32318	127	17	content	content	NOUN
fbem-32318	127	18	.	.	PUNCT
fbem-32318	128	1	for	for	ADP
fbem-32318	128	2	example	example	NOUN
fbem-32318	128	3	,	,	PUNCT
fbem-32318	128	4	kpmg	kpmg	PROPN
fbem-32318	128	5	's	's	PART
fbem-32318	128	6	ai	ai	VERB
fbem-32318	128	7	disclosure	disclosure	NOUN
fbem-32318	128	8	audit	audit	NOUN
fbem-32318	128	9	module	module	NOUN
fbem-32318	128	10	can	can	AUX
fbem-32318	128	11	verify	verify	VERB
fbem-32318	128	12	the	the	DET
fbem-32318	128	13	authenticity	authenticity	NOUN
fbem-32318	128	14	of	of	ADP
fbem-32318	128	15	generated	generate	VERB
fbem-32318	128	16	content	content	NOUN
fbem-32318	128	17	by	by	ADP
fbem-32318	128	18	comparing	compare	VERB
fbem-32318	128	19	model	model	NOUN
fbem-32318	128	20	output	output	NOUN
fbem-32318	128	21	with	with	ADP
fbem-32318	128	22	original	original	ADJ
fbem-32318	128	23	data	datum	NOUN
fbem-32318	128	24	.	.	PUNCT
fbem-32318	129	1	an	an	DET
fbem-32318	129	2	"	"	PUNCT
fbem-32318	129	3	ai	ai	PROPN
fbem-32318	129	4	governance	governance	NOUN
fbem-32318	129	5	audit	audit	NOUN
fbem-32318	129	6	"	"	PUNCT
fbem-32318	129	7	component	component	NOUN
fbem-32318	129	8	should	should	AUX
fbem-32318	129	9	be	be	AUX
fbem-32318	129	10	added	add	VERB
fbem-32318	129	11	to	to	ADP
fbem-32318	129	12	the	the	DET
fbem-32318	129	13	audit	audit	NOUN
fbem-32318	129	14	process	process	NOUN
fbem-32318	129	15	,	,	PUNCT
fbem-32318	129	16	focusing	focus	VERB
fbem-32318	129	17	on	on	ADP
fbem-32318	129	18	verifying	verify	VERB
fbem-32318	129	19	a	a	DET
fbem-32318	129	20	company	company	NOUN
fbem-32318	129	21	's	's	PART
fbem-32318	129	22	internal	internal	ADJ
fbem-32318	129	23	control	control	NOUN
fbem-32318	129	24	system	system	NOUN
fbem-32318	129	25	for	for	ADP
fbem-32318	129	26	ai	ai	PROPN
fbem-32318	129	27	disclosures	disclosure	NOUN
fbem-32318	129	28	,	,	PUNCT
fbem-32318	129	29	including	include	VERB
fbem-32318	129	30	data	data	NOUN
fbem-32318	129	31	security	security	NOUN
fbem-32318	129	32	systems	system	NOUN
fbem-32318	129	33	,	,	PUNCT
fbem-32318	129	34	algorithm	algorithm	NOUN
fbem-32318	129	35	review	review	NOUN
fbem-32318	129	36	mechanisms	mechanism	NOUN
fbem-32318	129	37	,	,	PUNCT
fbem-32318	129	38	and	and	CCONJ
fbem-32318	129	39	accountability	accountability	NOUN
fbem-32318	129	40	rules	rule	NOUN
fbem-32318	129	41	.	.	PUNCT
fbem-32318	130	1	furthermore	furthermore	ADV
fbem-32318	130	2	,	,	PUNCT
fbem-32318	130	3	specialized	specialized	PROPN
fbem-32318	130	4	ai	ai	AUX
fbem-32318	130	5	training	training	NOUN
fbem-32318	130	6	for	for	ADP
fbem-32318	130	7	auditors	auditor	NOUN
fbem-32318	130	8	should	should	AUX
fbem-32318	130	9	be	be	AUX
fbem-32318	130	10	strengthened	strengthen	VERB
fbem-32318	130	11	to	to	PART
fbem-32318	130	12	enhance	enhance	VERB
fbem-32318	130	13	their	their	PRON
fbem-32318	130	14	ability	ability	NOUN
fbem-32318	130	15	to	to	PART
fbem-32318	130	16	identify	identify	VERB
fbem-32318	130	17	ai	ai	VERB
fbem-32318	130	18	techn	techn	ADJ
fbem-32318	130	19	ology	ology	NOUN
fbem-32318	130	20	risks	risk	NOUN
fbem-32318	130	21	and	and	CCONJ
fbem-32318	130	22	ensure	ensure	VERB
fbem-32318	130	23	that	that	SCONJ
fbem-32318	130	24	audits	audits	NOUN
fbem-32318	130	25	effectively	effectively	ADV
fbem-32318	130	26	cover	cover	VERB
fbem-32318	130	27	ai	ai	ADJ
fbem-32318	130	28	-	-	PUNCT
fbem-32318	130	29	related	relate	VERB
fbem-32318	130	30	disclosure	disclosure	NOUN
fbem-32318	130	31	risk	risk	NOUN
fbem-32318	130	32	points	point	NOUN
fbem-32318	130	33	.	.	PUNCT
fbem-32318	131	1	7	7	X
fbem-32318	131	2	.	.	X
fbem-32318	131	3	conclusion	conclusion	NOUN
fbem-32318	131	4	this	this	DET
fbem-32318	131	5	paper	paper	NOUN
fbem-32318	131	6	,	,	PUNCT
fbem-32318	131	7	drawing	draw	VERB
fbem-32318	131	8	on	on	ADP
fbem-32318	131	9	empirical	empirical	ADJ
fbem-32318	131	10	case	case	NOUN
fbem-32318	131	11	studies	study	NOUN
fbem-32318	131	12	from	from	ADP
fbem-32318	131	13	multiple	multiple	ADJ
fbem-32318	131	14	industries	industry	NOUN
fbem-32318	131	15	and	and	CCONJ
fbem-32318	131	16	academic	academic	ADJ
fbem-32318	131	17	research	research	NOUN
fbem-32318	131	18	,	,	PUNCT
fbem-32318	131	19	analyzes	analyze	VERB
fbem-32318	131	20	the	the	DET
fbem-32318	131	21	dual	dual	ADJ
fbem-32318	131	22	impact	impact	NOUN
fbem-32318	131	23	and	and	CCONJ
fbem-32318	131	24	mechanisms	mechanism	NOUN
fbem-32318	131	25	of	of	ADP
fbem-32318	131	26	gpt	gpt	NOUN
fbem-32318	131	27	-	-	PUNCT
fbem-32318	131	28	like	like	ADJ
fbem-32318	131	29	generation	generation	NOUN
fbem-32318	131	30	technologies	technology	NOUN
fbem-32318	131	31	on	on	ADP
fbem-32318	131	32	the	the	DET
fbem-32318	131	33	quality	quality	NOUN
fbem-32318	131	34	of	of	ADP
fbem-32318	131	35	corporate	corporate	ADJ
fbem-32318	131	36	financial	financial	ADJ
fbem-32318	131	37	information	information	NOUN
fbem-32318	131	38	disclosures	disclosure	NOUN
fbem-32318	131	39	.	.	PUNCT
fbem-32318	132	1	research	research	NOUN
fbem-32318	132	2	has	have	AUX
fbem-32318	132	3	found	find	VERB
fbem-32318	132	4	that	that	SCONJ
fbem-32318	132	5	this	this	DET
fbem-32318	132	6	technology	technology	NOUN
fbem-32318	132	7	can	can	AUX
fbem-32318	132	8	improve	improve	VERB
fbem-32318	132	9	disclosure	disclosure	NOUN
fbem-32318	132	10	quality	quality	NOUN
fbem-32318	132	11	by	by	ADP
fbem-32318	132	12	enhancing	enhance	VERB
fbem-32318	132	13	information	information	NOUN
fbem-32318	132	14	accuracy	accuracy	NOUN
fbem-32318	132	15	,	,	PUNCT
fbem-32318	132	16	eliminating	eliminate	VERB
fbem-32318	132	17	redundant	redundant	ADJ
fbem-32318	132	18	content	content	NOUN
fbem-32318	132	19	,	,	PUNCT
fbem-32318	132	20	and	and	CCONJ
fbem-32318	132	21	strengthening	strengthen	VERB
fbem-32318	132	22	compliance	compliance	NOUN
fbem-32318	132	23	responses	response	NOUN
fbem-32318	132	24	.	.	PUNCT
fbem-32318	133	1	practices	practice	NOUN
fbem-32318	133	2	at	at	ADP
fbem-32318	133	3	companies	company	NOUN
fbem-32318	133	4	like	like	ADP
fbem-32318	133	5	amazon	amazon	NOUN
fbem-32318	133	6	and	and	CCONJ
fbem-32318	133	7	oracle	oracle	PROPN
fbem-32318	133	8	demonstrate	demonstrate	VERB
fbem-32318	133	9	that	that	SCONJ
fbem-32318	133	10	standardized	standardized	ADJ
fbem-32318	133	11	application	application	NOUN
fbem-32318	133	12	can	can	AUX
fbem-32318	133	13	increase	increase	VERB
fbem-32318	133	14	disclosure	disclosure	NOUN
fbem-32318	133	15	efficiency	efficiency	NOUN
fbem-32318	133	16	by	by	ADP
fbem-32318	133	17	over	over	ADP
fbem-32318	133	18	40	40	NUM
fbem-32318	133	19	%	%	NOUN
fbem-32318	133	20	and	and	CCONJ
fbem-32318	133	21	improve	improve	VERB
fbem-32318	133	22	information	information	NOUN
fbem-32318	133	23	readability	readability	NOUN
fbem-32318	133	24	by	by	ADP
fbem-32318	133	25	35	35	NUM
fbem-32318	133	26	%	%	NOUN
fbem-32318	133	27	.	.	PUNCT
fbem-32318	134	1	however	however	ADV
fbem-32318	134	2	,	,	PUNCT
fbem-32318	134	3	this	this	PRON
fbem-32318	134	4	also	also	ADV
fbem-32318	134	5	presents	present	VERB
fbem-32318	134	6	risks	risk	NOUN
fbem-32318	134	7	such	such	ADJ
fbem-32318	134	8	as	as	ADP
fbem-32318	134	9	"	"	PUNCT
fbem-32318	134	10	ai	ai	AUX
fbem-32318	134	11	whitewashing	whitewash	VERB
fbem-32318	134	12	,	,	PUNCT
fbem-32318	134	13	"	"	PUNCT
fbem-32318	134	14	algorithmic	algorithmic	ADJ
fbem-32318	134	15	black	black	ADJ
fbem-32318	134	16	-boxing	-boxing	NOUN
fbem-32318	134	17	,	,	PUNCT
fbem-32318	134	18	and	and	CCONJ
fbem-32318	134	19	data	datum	NOUN
fbem-32318	134	20	leakage	leakage	NOUN
fbem-32318	134	21	.	.	PUNCT
fbem-32318	135	1	case	case	NOUN
fbem-32318	135	2	studies	study	NOUN
fbem-32318	135	3	like	like	ADP
fbem-32318	135	4	allhere	allhere	NOUN
fbem-32318	135	5	confirm	confirm	VERB
fbem-32318	135	6	that	that	PRON
fbem-32318	135	7	technology	technology	NOUN
fbem-32318	135	8	can	can	AUX
fbem-32318	135	9	become	become	VERB
fbem-32318	135	10	a	a	DET
fbem-32318	135	11	new	new	ADJ
fbem-32318	135	12	vehicle	vehicle	NOUN
fbem-32318	135	13	for	for	ADP
fbem-32318	135	14	financial	financial	ADJ
fbem-32318	135	15	fraud	fraud	NOUN
fbem-32318	135	16	,	,	PUNCT
fbem-32318	135	17	exacerbating	exacerbate	VERB
fbem-32318	135	18	information	information	NOUN
fbem-32318	135	19	asymmetry	asymmetry	NOUN
fbem-32318	135	20	.	.	PUNCT
fbem-32318	136	1	the	the	DET
fbem-32318	136	2	divergence	divergence	NOUN
fbem-32318	136	3	of	of	ADP
fbem-32318	136	4	these	these	DET
fbem-32318	136	5	dual	dual	ADJ
fbem-32318	136	6	impacts	impact	NOUN
fbem-32318	136	7	is	be	AUX
fbem-32318	136	8	driven	drive	VERB
fbem-32318	136	9	by	by	ADP
fbem-32318	136	10	multiple	multiple	ADJ
fbem-32318	136	11	factors	factor	NOUN
fbem-32318	136	12	:	:	PUNCT
fbem-32318	136	13	the	the	DET
fbem-32318	136	14	maturity	maturity	NOUN
fbem-32318	136	15	of	of	ADP
fbem-32318	136	16	a	a	DET
fbem-32318	136	17	company	company	NOUN
fbem-32318	136	18	's	's	PART
fbem-32318	136	19	technology	technology	NOUN
fbem-32318	136	20	application	application	NOUN
fbem-32318	136	21	determines	determine	VERB
fbem-32318	136	22	the	the	DET
fbem-32318	136	23	baseline	baseline	ADJ
fbem-32318	136	24	level	level	NOUN
fbem-32318	136	25	of	of	ADP
fbem-32318	136	26	the	the	DET
fbem-32318	136	27	effect	effect	NOUN
fbem-32318	136	28	,	,	PUNCT
fbem-32318	136	29	the	the	DET
fbem-32318	136	30	sophistication	sophistication	NOUN
fbem-32318	136	31	of	of	ADP
fbem-32318	136	32	its	its	PRON
fbem-32318	136	33	governan	governan	PROPN
fbem-32318	136	34	ce	ce	PROPN
fbem-32318	136	35	structure	structure	NOUN
fbem-32318	136	36	moderates	moderate	VERB
fbem-32318	136	37	the	the	DET
fbem-32318	136	38	direction	direction	NOUN
fbem-32318	136	39	of	of	ADP
fbem-32318	136	40	the	the	DET
fbem-32318	136	41	effect	effect	NOUN
fbem-32318	136	42	,	,	PUNCT
fbem-32318	136	43	and	and	CCONJ
fbem-32318	136	44	the	the	DET
fbem-32318	136	45	external	external	ADJ
fbem-32318	136	46	regulatory	regulatory	ADJ
fbem-32318	136	47	environment	environment	NOUN
fbem-32318	136	48	forms	form	VERB
fbem-32318	136	49	the	the	DET
fbem-32318	136	50	constraint	constraint	NOUN
fbem-32318	136	51	boundary	boundary	NOUN
fbem-32318	136	52	.	.	PUNCT
fbem-32318	137	1	the	the	DET
fbem-32318	137	2	dynamic	dynamic	ADJ
fbem-32318	137	3	alignment	alignment	NOUN
fbem-32318	137	4	of	of	ADP
fbem-32318	137	5	these	these	DET
fbem-32318	137	6	three	three	NUM
fbem-32318	137	7	factors	factor	NOUN
fbem-32318	137	8	ultimately	ultimately	ADV
fbem-32318	137	9	determines	determine	VERB
fbem-32318	137	10	the	the	DET
fbem-32318	137	11	net	net	ADJ
fbem-32318	137	12	effect	effect	NOUN
fbem-32318	137	13	of	of	ADP
fbem-32318	137	14	technology	technology	NOUN
fbem-32318	137	15	on	on	ADP
fbem-32318	137	16	disclosure	disclosure	NOUN
fbem-32318	137	17	quality	quality	NOUN
fbem-32318	137	18	.	.	PUNCT
fbem-32318	138	1	this	this	DET
fbem-32318	138	2	conclusion	conclusion	NOUN
fbem-32318	138	3	transcends	transcend	VERB
fbem-32318	138	4	the	the	DET
fbem-32318	138	5	single	single	ADJ
fbem-32318	138	6	-	-	PUNCT
fbem-32318	138	7	technology	technology	NOUN
fbem-32318	138	8	determinism	determinism	NOUN
fbem-32318	138	9	and	and	CCONJ
fbem-32318	138	10	reveals	reveal	VERB
fbem-32318	138	11	the	the	DET
fbem-32318	138	12	core	core	ADJ
fbem-32318	138	13	logic	logic	NOUN
fbem-32318	138	14	of	of	ADP
fbem-32318	138	15	the	the	DET
fbem-32318	138	16	interactive	interactive	ADJ
fbem-32318	138	17	relationship	relationship	NOUN
fbem-32318	138	18	between	between	ADP
fbem-32318	138	19	"	"	PUNCT
fbem-32318	138	20	technology	technology	NOUN
fbem-32318	138	21	characteristics	characteristic	NOUN
fbem-32318	138	22	and	and	CCONJ
fbem-32318	138	23	the	the	DET
fbem-32318	138	24	governance	governance	NOUN
fbem-32318	138	25	environment	environment	NOUN
fbem-32318	138	26	"	"	PUNCT
fbem-32318	138	27	in	in	ADP
fbem-32318	138	28	determining	determine	VERB
fbem-32318	138	29	the	the	DET
fbem-32318	138	30	effect	effect	NOUN
fbem-32318	138	31	.	.	PUNCT
fbem-32318	139	1	based	base	VERB
fbem-32318	139	2	on	on	ADP
fbem-32318	139	3	this	this	DET
fbem-32318	139	4	research	research	NOUN
fbem-32318	139	5	,	,	PUNCT
fbem-32318	139	6	this	this	DET
fbem-32318	139	7	paper	paper	NOUN
fbem-32318	139	8	proposes	propose	VERB
fbem-32318	139	9	a	a	DET
fbem-32318	139	10	three	three	NUM
fbem-32318	139	11	-	-	PUNCT
fbem-32318	139	12	dimensional	dimensional	ADJ
fbem-32318	139	13	collaborative	collaborative	ADJ
fbem-32318	139	14	governance	governance	NOUN
fbem-32318	139	15	framework	framework	NOUN
fbem-32318	139	16	:	:	PUNCT
fbem-32318	139	17	companies	company	NOUN
fbem-32318	139	18	need	need	VERB
fbem-32318	139	19	to	to	PART
fbem-32318	139	20	establish	establish	VERB
fbem-32318	139	21	a	a	DET
fbem-32318	139	22	"	"	PUNCT
fbem-32318	139	23	human	human	ADJ
fbem-32318	139	24	-	-	PUNCT
fbem-32318	139	25	machine	machine	NOUN
fbem-32318	139	26	collaboration	collaboration	NOUN
fbem-32318	139	27	"	"	PUNCT
fbem-32318	139	28	application	application	NOUN
fbem-32318	139	29	mechanism	mechanism	NOUN
fbem-32318	139	30	and	and	CCONJ
fbem-32318	139	31	a	a	DET
fbem-32318	139	32	full	full	ADJ
fbem-32318	139	33	-	-	PUNCT
fbem-32318	139	34	chain	chain	NOUN
fbem-32318	139	35	traceability	traceability	NOUN
fbem-32318	139	36	system	system	NOUN
fbem-32318	139	37	;	;	PUNCT
fbem-32318	139	38	regulators	regulator	NOUN
fbem-32318	139	39	should	should	AUX
fbem-32318	139	40	improve	improve	VERB
fbem-32318	139	41	technology	technology	NOUN
fbem-32318	139	42	disclosure	disclosure	NOUN
fbem-32318	139	43	rules	rule	NOUN
fbem-32318	139	44	and	and	CCONJ
fbem-32318	139	45	build	build	VERB
fbem-32318	139	46	a	a	DET
fbem-32318	139	47	technology	technology	NOUN
fbem-32318	139	48	regulatory	regulatory	ADJ
fbem-32318	139	49	system	system	NOUN
fbem-32318	139	50	;	;	PUNCT
fbem-32318	139	51	and	and	CCONJ
fbem-32318	139	52	audit	audit	NOUN
fbem-32318	139	53	firms	firm	NOUN
fbem-32318	139	54	need	need	VERB
fbem-32318	139	55	to	to	PART
fbem-32318	139	56	upgrade	upgrade	VERB
fbem-32318	139	57	their	their	PRON
fbem-32318	139	58	specialized	specialized	ADJ
fbem-32318	139	59	audit	audit	NOUN
fbem-32318	139	60	capabilities	capability	NOUN
fbem-32318	139	61	.	.	PUNCT
fbem-32318	140	1	the	the	DET
fbem-32318	140	2	combined	combined	ADJ
fbem-32318	140	3	efforts	effort	NOUN
fbem-32318	140	4	of	of	ADP
fbem-32318	140	5	these	these	DET
fbem-32318	140	6	three	three	NUM
fbem-32318	140	7	factors	factor	NOUN
fbem-32318	140	8	can	can	AUX
fbem-32318	140	9	achieve	achieve	VERB
fbem-32318	140	10	the	the	DET
fbem-32318	140	11	goal	goal	NOUN
fbem-32318	140	12	of	of	ADP
fbem-32318	140	13	"	"	PUNCT
fbem-32318	140	14	amplifying	amplify	VERB
fbem-32318	140	15	positive	positive	ADJ
fbem-32318	140	16	effects	effect	NOUN
fbem-32318	140	17	while	while	SCONJ
fbem-32318	140	18	containing	contain	VERB
fbem-32318	140	19	negative	negative	ADJ
fbem-32318	140	20	risks	risk	NOUN
fbem-32318	140	21	.	.	PUNCT
fbem-32318	140	22	"	"	PUNCT
fbem-32318	141	1	this	this	DET
fbem-32318	141	2	study	study	NOUN
fbem-32318	141	3	is	be	AUX
fbem-32318	141	4	limited	limit	VERB
fbem-32318	141	5	by	by	ADP
fbem-32318	141	6	data	datum	NOUN
fbem-32318	141	7	availability	availability	NOUN
fbem-32318	141	8	,	,	PUNCT
fbem-32318	141	9	and	and	CCONJ
fbem-32318	141	10	qu	qu	PROPN
fbem-32318	141	11	antitative	antitative	ADJ
fbem-32318	141	12	measurement	measurement	NOUN
fbem-32318	141	13	of	of	ADP
fbem-32318	141	14	the	the	DET
fbem-32318	141	15	dual	dual	ADJ
fbem-32318	141	16	impact	impact	NOUN
fbem-32318	141	17	was	be	AUX
fbem-32318	141	18	not	not	PART
fbem-32318	141	19	conducted	conduct	VERB
fbem-32318	141	20	.	.	PUNCT
fbem-32318	142	1	future	future	ADJ
fbem-32318	142	2	work	work	NOUN
fbem-32318	142	3	could	could	AUX
fbem-32318	142	4	incorporate	incorporate	VERB
fbem-32318	142	5	financial	financial	ADJ
fbem-32318	142	6	data	datum	NOUN
fbem-32318	142	7	from	from	ADP
fbem-32318	142	8	listed	list	VERB
fbem-32318	142	9	companies	company	NOUN
fbem-32318	142	10	to	to	PART
fbem-32318	142	11	construct	construct	VERB
fbem-32318	142	12	econometric	econometric	ADJ
fbem-32318	142	13	models	model	NOUN
fbem-32318	142	14	linking	link	VERB
fbem-32318	142	15	technology	technology	NOUN
fbem-32318	142	16	application	application	NOUN
fbem-32318	142	17	intensity	intensity	NOUN
fbem-32318	142	18	and	and	CCONJ
fbem-32318	142	19	disclosure	disclosure	NOUN
fbem-32318	142	20	quality	quality	NOUN
fbem-32318	142	21	,	,	PUNCT
fbem-32318	142	22	further	far	ADV
fbem-32318	142	23	analyzing	analyze	VERB
fbem-32318	142	24	the	the	DET
fbem-32318	142	25	differential	differential	ADJ
fbem-32318	142	26	effects	effect	NOUN
fbem-32318	142	27	across	across	ADP
fbem-32318	142	28	industries	industry	NOUN
fbem-32318	142	29	and	and	CCONJ
fbem-32318	142	30	company	company	NOUN
fbem-32318	142	31	sizes	size	NOUN
fbem-32318	142	32	.	.	PUNCT
fbem-32318	143	1	overall	overall	ADV
fbem-32318	143	2	,	,	PUNCT
fbem-32318	143	3	the	the	DET
fbem-32318	143	4	impact	impact	NOUN
fbem-32318	143	5	of	of	ADP
fbem-32318	143	6	gpt	gpt	NOUN
fbem-32318	143	7	-	-	PUNCT
fbem-32318	143	8	based	base	VERB
fbem-32318	143	9	generation	generation	NOUN
fbem-32318	143	10	technologies	technology	NOUN
fbem-32318	143	11	on	on	ADP
fbem-32318	143	12	disclosure	disclosure	NOUN
fbem-32318	143	13	quality	quality	NOUN
fbem-32318	143	14	is	be	AUX
fbem-32318	143	15	malleable	malleable	ADJ
fbem-32318	143	16	.	.	PUNCT
fbem-32318	144	1	by	by	ADP
fbem-32318	144	2	improving	improve	VERB
fbem-32318	144	3	governance	governance	NOUN
fbem-32318	144	4	systems	system	NOUN
fbem-32318	144	5	,	,	PUNCT
fbem-32318	144	6	the	the	DET
fbem-32318	144	7	full	full	ADJ
fbem-32318	144	8	value	value	NOUN
fbem-32318	144	9	of	of	ADP
fbem-32318	144	10	technology	technology	NOUN
fbem-32318	144	11	can	can	AUX
fbem-32318	144	12	be	be	AUX
fbem-32318	144	13	unlocked	unlock	VERB
fbem-32318	144	14	,	,	PUNCT
fbem-32318	144	15	promoting	promote	VERB
fbem-32318	144	16	an	an	DET
fbem-32318	144	17	optimized	optimize	VERB
fbem-32318	144	18	information	information	NOUN
fbem-32318	144	19	environment	environment	NOUN
fbem-32318	144	20	for	for	ADP
fbem-32318	144	21	the	the	DET
fbem-32318	144	22	capital	capital	NOUN
fbem-32318	144	23	market	market	NOUN
fbem-32318	144	24	.	.	PUNCT
fbem-32318	145	1	references	reference	NOUN
fbem-32318	145	2	[	[	X
fbem-32318	145	3	1	1	NUM
fbem-32318	145	4	]	]	PUNCT
fbem-32318	145	5	yao	yao	PROPN
fbem-32318	145	6	jinlan	jinlan	PROPN
fbem-32318	145	7	.	.	PUNCT
fbem-32318	146	1	the	the	DET
fbem-32318	146	2	impact	impact	NOUN
fbem-32318	146	3	of	of	ADP
fbem-32318	146	4	artificial	artificial	ADJ
fbem-32318	146	5	intelligence	intelligence	NOUN
fbem-32318	146	6	technology	technology	NOUN
fbem-32318	146	7	on	on	ADP
fbem-32318	146	8	corporate	corporate	ADJ
fbem-32318	146	9	financial	financial	ADJ
fbem-32318	146	10	control	control	NOUN
fbem-32318	147	1	[	[	X
fbem-32318	147	2	j	j	X
fbem-32318	147	3	]	]	X
fbem-32318	147	4	.	.	PUNCT
fbem-32318	148	1	china	china	PROPN
fbem-32318	148	2	market	market	PROPN
fbem-32318	148	3	,	,	PUNCT
fbem-32318	148	4	2025	2025	NUM
fbem-32318	148	5	,	,	PUNCT
fbem-32318	148	6	(	(	PUNCT
fbem-32318	148	7	27	27	NUM
fbem-32318	148	8	):	):	PUNCT
fbem-32318	148	9	121124	121124	NUM
fbem-32318	148	10	.	.	PUNCT
fbem-32318	149	1	doi	doi	NOUN
fbem-32318	149	2	:	:	PUNCT
fbem-32318	149	3	10.13939	10.13939	NUM
fbem-32318	149	4	/	/	SYM
fbem-32318	149	5	j.cnki.zgsc.2025.27.029	j.cnki.zgsc.2025.27.029	PROPN
fbem-32318	149	6	.	.	PUNCT
fbem-32318	150	1	[	[	X
fbem-32318	150	2	2	2	NUM
fbem-32318	150	3	]	]	PUNCT
fbem-32318	150	4	sriram	sriram	PROPN
fbem-32318	150	5	h	h	PROPN
fbem-32318	150	6	k.	k.	PROPN
fbem-32318	150	7	integrating	integrate	VERB
fbem-32318	150	8	generative	generative	ADJ
fbem-32318	150	9	artificial	artificial	ADJ
fbem-32318	150	10	intelligence	intelligence	NOUN
fbem-32318	150	11	into	into	ADP
fbem-32318	150	12	financial	financial	ADJ
fbem-32318	150	13	reporting	reporting	NOUN
fbem-32318	150	14	systems	system	NOUN
fbem-32318	150	15	to	to	PART
fbem-32318	150	16	achieve	achieve	VERB
fbem-32318	150	17	automated	automate	VERB
fbem-32318	150	18	insights	insight	NOUN
fbem-32318	150	19	and	and	CCONJ
fbem-32318	150	20	decision	decision	NOUN
fbem-32318	150	21	support	support	NOUN
fbem-32318	150	22	[	[	X
fbem-32318	150	23	j	j	X
fbem-32318	150	24	]	]	X
fbem-32318	150	25	.	.	PUNCT
fbem-32318	151	1	ssrn	ssrn	PROPN
fbem-32318	151	2	5232395	5232395	NUM
fbem-32318	151	3	,	,	PUNCT
fbem-32318	151	4	2022	2022	NUM
fbem-32318	151	5	.	.	PUNCT
fbem-32318	152	1	[	[	PUNCT
fbem-32318	152	2	[	[	X
fbem-32318	152	3	3	3	X
fbem-32318	152	4	]	]	X
fbem-32318	152	5	gao	gao	PROPN
fbem-32318	152	6	lu	lu	PROPN
fbem-32318	152	7	.	.	PUNCT
fbem-32318	152	8	discussion	discussion	NOUN
fbem-32318	152	9	on	on	ADP
fbem-32318	152	10	the	the	DET
fbem-32318	152	11	integration	integration	NOUN
fbem-32318	152	12	of	of	ADP
fbem-32318	152	13	ai	ai	PRON
fbem-32318	152	14	technology	technology	NOUN
fbem-32318	152	15	in	in	ADP
fbem-32318	152	16	enterprise	enterprise	NOUN
fbem-32318	152	17	financial	financial	ADJ
fbem-32318	152	18	management	management	NOUN
fbem-32318	152	19	system	system	NOUN
fbem-32318	152	20	in	in	ADP
fbem-32318	152	21	the	the	DET
fbem-32318	152	22	digital	digital	ADJ
fbem-32318	152	23	era	era	NOUN
fbem-32318	153	1	[	[	X
fbem-32318	153	2	j	j	X
fbem-32318	153	3	]	]	X
fbem-32318	153	4	.	.	PUNCT
fbem-32318	154	1	time	time	NOUN
fbem-32318	154	2	-	-	PUNCT
fbem-32318	154	3	honored	honor	VERB
fbem-32318	154	4	brand	brand	NOUN
fbem-32318	154	5	marketing	marketing	NOUN
fbem-32318	154	6	,	,	PUNCT
fbem-32318	154	7	2025	2025	NUM
fbem-32318	154	8	,	,	PUNCT
fbem-32318	154	9	(	(	PUNCT
fbem-32318	154	10	15	15	NUM
fbem-32318	154	11	):	):	PUNCT
fbem-32318	154	12	79	79	NUM
fbem-32318	154	13	-	-	SYM
fbem-32318	154	14	81	81	NUM
fbem-32318	154	15	.	.	PUNCT
fbem-32318	155	1	[	[	X
fbem-32318	155	2	4	4	NUM
fbem-32318	155	3	]	]	SYM
fbem-32318	155	4	li	li	PROPN
fbem-32318	155	5	jianping	jianping	PROPN
fbem-32318	155	6	,	,	PUNCT
fbem-32318	155	7	shen	shen	PROPN
fbem-32318	155	8	yangfang	yangfang	PROPN
fbem-32318	155	9	,	,	PUNCT
fbem-32318	155	10	sun	sun	PROPN
fbem-32318	155	11	jinwen	jinwen	PROPN
fbem-32318	155	12	,	,	PUNCT
fbem-32318	155	13	et	et	PROPN
fbem-32318	155	14	al	al	PROPN
fbem-32318	155	15	.	.	PROPN
fbem-32318	155	16	research	research	NOUN
fbem-32318	155	17	and	and	CCONJ
fbem-32318	155	18	practice	practice	NOUN
fbem-32318	155	19	of	of	ADP
fbem-32318	155	20	rpa+ai	rpa+ai	PROPN
fbem-32318	155	21	application	application	NOUN
fbem-32318	155	22	in	in	ADP
fbem-32318	155	23	enterprise	enterprise	NOUN
fbem-32318	155	24	finance	finance	NOUN
fbem-32318	156	1	[	[	X
fbem-32318	156	2	j	j	X
fbem-32318	156	3	]	]	X
fbem-32318	156	4	.	.	PUNCT
fbem-32318	157	1	international	international	ADJ
fbem-32318	157	2	business	business	NOUN
fbem-32318	157	3	accounting	accounting	NOUN
fbem-32318	157	4	,	,	PUNCT
fbem-32318	157	5	2025	2025	NUM
fbem-32318	157	6	,	,	PUNCT
fbem-32318	157	7	(	(	PUNCT
fbem-32318	157	8	13	13	NUM
fbem-32318	157	9	):	):	PUNCT
fbem-32318	157	10	8	8	NUM
fbem-32318	157	11	-	-	SYM
fbem-32318	157	12	11	11	NUM
fbem-32318	157	13	+	+	NOUN
fbem-32318	157	14	16	16	NUM
fbem-32318	157	15	.	.	PUNCT
fbem-32318	158	1	[	[	X
fbem-32318	158	2	5	5	NUM
fbem-32318	158	3	]	]	X
fbem-32318	158	4	lopez	lopez	NOUN
fbem-32318	158	5	-	-	PUNCT
fbem-32318	158	6	lira	lira	NOUN
fbem-32318	158	7	a.	a.	NOUN
fbem-32318	158	8	prediction	prediction	NOUN
fbem-32318	158	9	advantage	advantage	NOUN
fbem-32318	158	10	:	:	PUNCT
fbem-32318	158	11	using	use	VERB
fbem-32318	158	12	generative	generative	ADJ
fbem-32318	158	13	artificial	artificial	ADJ
fbem-32318	158	14	intelligence	intelligence	NOUN
fbem-32318	158	15	and	and	CCONJ
fbem-32318	158	16	chatgpt	chatgpt	NOUN
fbem-32318	158	17	to	to	PART
fbem-32318	158	18	surpass	surpass	VERB
fbem-32318	158	19	the	the	DET
fbem-32318	158	20	market	market	NOUN
fbem-32318	158	21	in	in	ADP
fbem-32318	158	22	financial	financial	ADJ
fbem-32318	158	23	forecasting	forecasting	NOUN
fbem-32318	158	24	[	[	X
fbem-32318	158	25	m	m	X
fbem-32318	158	26	]	]	X
fbem-32318	158	27	.	.	PUNCT
fbem-32318	159	1	john	john	PROPN
fbem-32318	159	2	wiley	wiley	PROPN
fbem-32318	159	3	&	&	CCONJ
fbem-32318	159	4	sons	son	NOUN
fbem-32318	159	5	,	,	PUNCT
fbem-32318	159	6	2024	2024	NUM
fbem-32318	159	7	.	.	PUNCT
fbem-32318	160	1	[	[	X
fbem-32318	160	2	6	6	NUM
fbem-32318	160	3	]	]	PUNCT
fbem-32318	160	4	sriram	sriram	PROPN
fbem-32318	160	5	h	h	PROPN
fbem-32318	160	6	k.	k.	PROPN
fbem-32318	160	7	integrating	integrate	VERB
fbem-32318	160	8	generative	generative	ADJ
fbem-32318	160	9	artificial	artificial	ADJ
fbem-32318	160	10	intelligence	intelligence	NOUN
fbem-32318	160	11	into	into	ADP
fbem-32318	160	12	financial	financial	ADJ
fbem-32318	160	13	reporting	reporting	NOUN
fbem-32318	160	14	system	system	NOUN
fbem-32318	160	15	to	to	PART
fbem-32318	160	16	achieve	achieve	VERB
fbem-32318	160	17	automated	automated	ADJ
fbem-32318	160	18	insights	insight	NOUN
fbem-32318	160	19	and	and	CCONJ
fbem-32318	160	20	decision	decision	NOUN
fbem-32318	160	21	support	support	NOUN
fbem-32318	160	22	[	[	X
fbem-32318	160	23	j	j	X
fbem-32318	160	24	]	]	X
fbem-32318	160	25	.	.	PUNCT
fbem-32318	161	1	ssrn	ssrn	PROPN
fbem-32318	161	2	5232395	5232395	NUM
fbem-32318	161	3	,	,	PUNCT
fbem-32318	161	4	2022	2022	NUM
fbem-32318	161	5	.	.	PUNCT