The accelerating pace of digital transformation has profoundly reshaped financial reporting, internal control systems, and organizational accountability across both private and public sector institutions. This research article provides an extensive theoretical and integrative examination of how Enterprise Resource Planning systems, Accounting Information Systems, blockchain technology, robotic process automation, anomaly detection frameworks, and evolving non-GAAP reporting practices collectively influence financial reporting accuracy, transparency, fraud prevention, and decision usefulness. Drawing strictly from established academic and professional literature, this study synthesizes multidisciplinary perspectives from accounting, information systems, auditing, cybersecurity, and digital governance. The article explores how ERP systems act as the backbone of integrated organizational data flows, while AIS ensures the reliability and consistency of financial information. Blockchain is examined as a transformative force redefining trust, immutability, and auditability in accounting ecosystems, alongside the challenges it poses to forensic accountants and regulators. The role of automation, including robotic process automation and real-time anomaly detection systems powered by machine learning and stream processing architectures, is analyzed as a response to increasing transaction volumes and complexity. Furthermore, the article provides an in-depth exploration of non-GAAP and pro forma reporting practices, examining managerial incentives, regulatory interventions, ethical considerations, and investor perceptions. By weaving together these strands, the study identifies critical gaps in existing literature, particularly regarding the integration of advanced digital technologies with financial reporting governance frameworks. The findings suggest that while digital transformation enhances efficiency and analytical capability, it simultaneously introduces new risks related to system complexity, data governance, cybersecurity, and opportunistic reporting behavior. This research contributes a comprehensive conceptual foundation for scholars, practitioners, and policymakers seeking to understand the future trajectory of financial reporting integrity in digitally transformed organizations.

Digital transformation, financial reporting quality, ERP systems, blockchain accounting

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