PhD position in AI-Driven Financial and Non-Financial Reporting

Organisation/Company

Tallinn University of Technology

Research Field

Computer science » Other
Economics » Administrative sciences
Economics » Financial science
Economics » Other

Researcher Profile

First Stage Researcher (R1)

Application Deadline

17 Apr 2026 - 20:59 (UTC)

Country

Estonia

Type of Contract

Temporary

Job Status

Full-time

Is the job funded through the EU Research Framework Programme?

Not funded by a EU programme

Is the Job related to staff position within a Research Infrastructure?

No

Employer: Tallinn University of Technology (TalTech), School of Business and Governance, Department of Business Administration
Location: Estonia, Tallinn
Job type: Early stage researcher, full-time temporary employment

Research field: Financial and Non-Financial Reporting, AI

Application deadline: 17.04.2026

Tallinn University of Technology School of Business and Governance, Department of Business Administration offers a 4-year PhD position in Business.

The proposed PhD thesis topic: “AI-Enabled Financial and ESG Reporting: Effects on Corporate Accountability and Disclosure Quality in the EU and China”

Supervisors:

• Sup. Associate Professor Tarmo Kadak, School of Business and Governance: Department of Business Administration
• Co-Sup. Visiting Professor Jiri Strouhal, Department of Business Administration

Summary

This project offers a comprehensive opportunity to investigate the transformative role of Artificial Intelligence in both financial and non-financial reporting landscapes. While AI markedly enhances reporting accuracy, predictive analytics, and stakeholder engagement—particularly within ESG disclosures—its implementation is currently challenged by ethical concerns regarding data privacy, algorithmic bias, and cultural resistance. This project aims to contribute vital insights to the global debate on transparency and regulatory adaptation, ensuring that the integration of AI into corporate reporting aligns with robust ethical standards and improved risk management practices.

Description

Artificial intelligence (AI) is rapidly transforming the landscape of financial and non-financial reporting.  Recent research shows that AI markedly enhances the accuracy and efficiency of financial reporting through automation, predictive analytics, and improved risk management. In non-financial reporting, AI improves transparency and stakeholder engagement, especially in ESG disclosures. However, ethical challenges (data privacy, bias, transparency) and cultural resistance persist, necessitating robust ethical frameworks, explainable AI, and regulatory adaptation.

The PhD student will conduct in-depth qualitative and quantitative research across the relevant jurisdictions (EU/Baltic countries, USA, China) examining the perspectives of AI for the preparations of financial and non-financial reporting, assurance of the reports and the ethical and security perspectives of AI use. The project contributes to critical debates on usage of AI for financial and non-financial reporting, and the role of transparency and ethical behaviour.

List of crucial references

A list of potentially relevant authors and theoretical approaches to be considered for the specified PhD research plan:

• Al Shbail, M.O. et al. (2025). Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities. Journal of Financial Reporting and Accounting, 23(2), 700-720. https://doi.org/10.1108/JFRA-11-2023-0653 . 
• Alzeghoul, A., Alsharari, N.M. (2025). Impact of AI Disclosure on the Financial Reporting and Performance as Evidence from US Banks. Journal of Risk and Financial Management, 18(1), 4. https://doi.org/10.3390/jrfm18010004  
• Ashraf, M. (2025). Does automation improve financial reporting? Evidence from internal controls. Review of Accounting Studies, 30, 436-479. https://doi.org/10.1007/s11142-024-09822-y . 
• He, L.- Y., Wang, L. (2025). Can artificial intelligence curb greenwashing? Firm-level evidence based on large language model. Energy Economics, 152, 108954. https://doi.org/10.1016/j.eneco.2025.108954 . 
• Raihan, M., Kurniawati, H. (2025). Transformation of External Auditors in Audit Practices Through the Use of Cloud Technology. International Journal of Cloud Applications and Computing, 15(1), 30. https://doi.org/10.4018/IJCAC.381895 . 
• Sain, A., Kashiramka, S. (2024). Do corporate governance mechanisms and ESG disclosures improve bank performance and stability in an emerging economy? Journal of Advances in Management Research, 21(4), 530-555. https://doi.org/10.1108/JAMR-12-2022-0253 . 
• Song, M. (2025). Research on the influence of AI empowerment on the transformation willingness of accountants: Based on multidimensional analysis and empirical testing. Environment and Social Psychology, 10(3), https://doi.org/10.59429/esp.v10i3.3547 . 

Responsibilities and (foreseen) tasks

• Conduct independent, high-quality academic research culminating in a doctoral dissertation focused on AI in financial and non-financial reporting.
• Collaborate with faculty and potentially with other PhD students on research projects.
• Aim to publish research findings in leading peer-reviewed academic journals (Scopus indexed journals, Web of Knowledge indexed journals). 
• Present research outputs at national and international academic conferences.
• Contribute actively to the research environment within the Department of Business Administration as well as TalTech School of Business and Governance
• Participate in the research and practitioner workshops where project findings are presented and discussed. 
• The candidate is also expected to engage in small-scale teaching and supervision related to a PhD candidate’s field of expertise and active participation in the department’s activities. 

The candidate is expected to have

• Strong and demonstrable writing and analytical skills.
• A Master’s degree in accounting, finance or a closely related field.
• A genuine and demonstrable interest in AI, digitization and financial and non-financial reporting and in accounting research
• Excellent written and verbal communication skills in English 
• Working knowledge of statistics.
• High level of motivation to work both as an independent researcher and as part of an international team capacity and willingness to provide assistance in organizational tasks relevant to the project.
• Experience in working with quantitative research methodology

The following experience is beneficial

• Experience in working with qualitative research methodology
• Experience in data analysis

The initial research plan

The candidate should submit an initial research plan for the topic, including the overall research and data collection strategy. The candidate can expand on the listed research questions and tasks and propose theoretical lenses to be used. The research plan will be developed further considering project aim and research questions as well as on-going project activities once the candidate is admitted.

Application procedure

General information for PhD admission is available at TalTech´s PhD admission homepage

The following application documents should be sent to tarmo.kadak@taltech.ee  using the application form on Academic Positions or directly over email

• CV
• Motivation letter
• Degree certificates as required by the university
• A research plan for the topic, including the overall research and data collection strategy
• Copy of the passport

We offer

• 4-year PhD position (employed as an Early-Stage Researcher at the Department of Business Administration) in a strong team of researchers.
• The chance to do high-level research in one of the most dynamic sustainability contexts globally.
• Opportunities for conference visits, research stays and networking with leading universities and research centres in the fields of energy, environmental and innovation studies.
• All PhD positions are guaranteed a gross income of at least 2300 EUR and Estonian national health insurance. 

About TalTech and about the department

Tallinn University of Technology (TalTech) is an international scientific community with approximately 9,000 students and 2,000 employees; it is one of the largest universities in Estonia, the leading EU country in digitalisation. The university's strengths are broad multidisciplinary study/research interests, a modern research environment, and strong collaboration with international educational and research institutions. TalTech is aiming to be an organisation leading the way to a sustainable digital future.

TalTech, as an employer, brings together representatives from a wide range of disciplines - engineers and economists, business and biotechnology, and data scientists - with a shared mission to develop Estonian higher education and research. Keywords that characterise TalTech today are rapid development, interdisciplinarity, and internationalisation. The university has an international working environment; the functional languages are English and Estonian.

The research carried out at the Department of Business Administration in the School of Business and Governance in TalTech deals with various aspects of business – entrepreneurship, sustainability, knowledge and technology transfer, operations and strategic management, digitalisation, marketing, supply chain management, accounting and performance management. The School has over 200 employees. 

TalTech has a green and one of Europe's most compact university campuses, including the Tehnopol Tallinn Science Park. Low hierarchy, academic freedom and a balanced work and family life are valued at TalTech. The university provides individual development and training opportunities, material and non-material tokens of acknowledgement, sporting opportunities at TalTech Sports Club and all-staff activities.

Additional information 

For further information, please contact jiri.strouhal@taltech.ee and tarmo.kadak@taltech.ee  and visit https://taltech.ee/en/department-business-administration    and https://taltech.ee/en/phd-admission  

Website

https://academicpositions.com/ad/tallinn-university-of-technology/2026/phd-posi…

Research Field

Computer science

Years of Research Experience

1 - 4

Research Field

Economics

Years of Research Experience

1 - 4

Research Field

Economics

Years of Research Experience

1 - 4

Research Field

Economics

Years of Research Experience

1 - 4

Website for additional job details

https://academicpositions.com

Number of offers available

1

Company/Institute

Tallinn University of Technology

Country

Estonia

City

Tallinn

Postal Code

19086

Street

Ehitajate tee 5

Geofield

City

Tallinn

Website

http://www.ttu.ee/en

Postal Code

19086

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