Recent advances in the field of generative artificial intelligence indicate that professional activities, including financial reporting and disclosure, have undergone fundamental transformations. Tools such as ChatGPT and Gemini, with capabilities in large-scale data analysis, analytical text generation, and intelligent decision support, have created an environment in which accounting functions are increasingly enhanced and automated. However, the impact of these emerging technologies on the nature and quality of accountants’ professional judgment—one of the core pillars of reliable financial reporting—remains insufficiently understood.

This study seeks to examine the role of generative artificial intelligence in improving the accuracy, speed, and quality of professional decision-making through a review of the theoretical literature and existing empirical evidence. In addition, both the positive and negative consequences of using generative AI on the quality of professional judgment are explored, with particular attention paid to the risks associated with excessive reliance on algorithms, technological biases, ethical challenges, and the potential erosion of cognitive and professional independence.

The findings suggest that the influence of generative artificial intelligence on professional judgment is dual in nature. On the one hand, it contributes to enhanced decision quality and efficiency; on the other hand, it may lead to a reduction in professional accountability and responsibility. Finally, this study proposes practical recommendations for the safe and effective use of generative artificial intelligence within financial reporting and disclosure processes.