The Role of Artificial Intelligence in Eliminating Accounting Errors

Round 1

Reviewer 1 Report

Comments and Suggestions for Authors

Thank you for the possibility to review this interesting paper. 

The research object, purpose, and the need for current research are obvious, clear,  and well presented. The authors collected many actual sources and based their ideas well. 

However, the authors must add detailed information about the performed research, including the exact place of the research sample, the period, or the moment of the study. Instead of describing the results of the study in great detail, the features of the study should be clearly presented, giving the background of the composition of the questionnaire: justifying the questionnaire's questions, and the relationships between these questions because now it is not understandable how was detected AI influence on errors. Especially, I didn't understand what people could answer if most of them didn't use AI tools in practice.

Additionally, the Discussion and conclusions sections should be much broader, interpreting the results in the light of theory and practice, giving the answers to what additional value this story for science gives. 

The first sentences in the section "Conceptual Framework" have a repetition character. Absolutely the same things are presented. 

Author Response

please see the attachment

Author Response File: Author Response.docx

Reviewer 2 Report

Comments and Suggestions for Authors

Dear Authors,

I had the opportunity to appreciate your paper. The topic addressed in your research is of significant theoretical and managerial interest, as the exploration of AI applications in accounting and tax error detection software can have a substantial impact on corporate financial reporting and market information disclosures.

However, although the research addresses an interesting gap, there are several critical issues that need to be addressed:

1. Theoretical Background: The study is based on a research design that hybridizes the TAM theoretical model and the modernization theory model. While the integration of these two theories appears interesting in relation to the research question, the theoretical foundation of your research is not sufficiently justified. Specifically, the hypotheses formulated in your study seem to be justified solely by different literature streams that are not adequately suitable to theoretically support the study hypotheses. In this regard, it is important to describe how the factors studied have been investigated in other studies and in which sectors. Additionally, it is necessary to explain whether the literature has already examined the relationships between the factors and the nature of these relationships that underpin your research hypotheses.

2. The point outlined in number 1 is further reinforced by the highly heterogeneous results, which do not allow for the derivation of clear and substantial implications from your research. Although this aspect is noted among the study's limitations, the diversity in results could also be attributed to the theoretical model adopted by the research, and not solely to a difference between users and developers. In fact, this issue could reoccur with another sample. Therefore, this limitation significantly reduces the robustness of your study.

3. The heterogeneity of the results does not permit the derivation of managerial and theoretical implications that are essential for a research study to be publishable within the scientific community.

Therefore, it is recommended to address these points before proceeding with a new submission.

Best regards.

Author Response

Please see the attachment

 

Author Response File: Author Response.docx

Round 2

Reviewer 1 Report

Comments and Suggestions for Authors

Thank you for a great improvement of the article. I just want to suggest shortening the title "The Role of Artificial Intelligence in Eliminating Accounting Errors that Impact Value Added Tax Reporting Quality in Emerging Market" because every article contains some kind of research, exploring. 

 

 

Author Response

Comment 1:

Thank you for a great improvement of the article. I just want to suggest shortening the title "The Role of Artificial Intelligence in Eliminating Accounting Errors that Impact Value Added Tax Reporting Quality in Emerging Market" because every article contains some kind of research, exploring. 

Response 1:

the title is summarized to 

"The Role of Artificial Intelligence in Eliminating Accounting Errors"

 

Reviewer 2 Report

Comments and Suggestions for Authors

Dear Authors,

Thank you for accepting my revisions.

I have had the opportunity to read the additions made to your paper, which now appears more robust.

Indeed, the theoretical framework has enhanced the review of the relevant literature, allowing for a better framing of your study hypotheses, which are now more aligned with the research question.

Additionally, the additions made in the discussion of the results enable a better appreciation of your study's contribution and help identify potential managerial implications, which are fundamental for research of this nature.

I would suggest improving the text editing, as in some sections, particularly in the theoretical framework, it appears unclear.

Author Response

comment 1:

I would suggest improving the text editing, as in some sections, particularly in the theoretical framework, it appears unclea

response 1:

the text is improved as suggested