The study notes that digital literacy gaps and inadequate

The gap

Evidence profile

Sourced from the limitations section and stated research gap and future-work section and stated challenges of the source papers, classified as general, spanning 4 journals.

Supporting evidence — 6 representative gaps

• Transparency by Design: How Social Media Platforms Shape Corporate Accountability Practices in Kenya (2026) · American Journal of Innovation in Science and Engineering · doi

  The study notes that digital literacy gaps and inadequate regulatory frameworks are limitations to the effectiveness of social media in promoting corporate accountability. The study also notes that misinformation risks and selective disclosure are challenges that persist. The lack of institutional guidelines for digital reporting is another limitation.

  generallimitations section
  Keywords: study notes digital literacy gaps inadequate regulatory frameworks
• Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency (2026) · Inkubis : Jurnal Ekonomi dan Bisnis · doi

  Existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives. There is a need for a comprehensive understanding of financial reporting integrity in the digital and sustainability era. The study identifies a research gap in the examination of cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices.

  generalstated research gapevidence 5/5
  Keywords: existing studies have largely examined governance esg disclosure
• Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency (2026) · Inkubis : Jurnal Ekonomi dan Bisnis · doi

  Future studies should examine the impact of ESG disclosure, blockchain technology, and artificial intelligence on financial reporting integrity. Research should investigate the role of governance mechanisms in promoting transparency and accountability in corporate reporting. The study suggests that future research should prioritize cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices.

  generalfuture-work sectionevidence 5/5
  Keywords: future studies examine impact esg disclosure blockchain technology
• Analisis Bibliometrik Integrasi Kecerdasan Buatan dalam Sistem Informasi Akuntansi (2026) · JAIS - Journal of Accounting Information System · doi

  Future research should focus on analyzing the content and quality of research in this field, rather than just bibliometric analysis and scientific mapping. The study suggests that future research should consider the application of artificial intelligence in accounting information systems and the importance of ethical policies. Future research should also explore the practical implications of the study's findings for practitioners in the field.

  generalfuture-work sectionevidence 5/5
  Keywords: future research focus analyzing content quality field rather
• Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency (2026) · Inkubis : Jurnal Ekonomi dan Bisnis · doi

  The study identifies the challenge of promoting transparency and accountability in corporate reporting. The review highlights the need for increased transparency and accountability in financial reporting. The study suggests that companies face challenges in prioritizing ESG disclosure, blockchain technology, and artificial intelligence to improve financial reporting integrity.

  generalstated challengesevidence 5/5
  Keywords: study identifies challenge promoting transparency accountability corporate reporting
• Rethinking financial reporting in the digital era: A review of emerging issues and challenges (2026) · International Journal of Research in Business and Social Science (2147- 4478) · doi

  There is a need for coordinated standard-setting efforts to address inconsistent standards and measurement frameworks in ESG reporting. There is a need for further research on the impact of digitalization on financial reporting. There is a need for further research on the challenges and opportunities associated with digitalization in financial reporting.

  generalstated research gapevidence 5/5
  Keywords: there need coordinated standard-setting efforts address inconsistent standards

Questions about this gap