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Abstract
The objective of this study is to develop and initially evaluate a measurement scale for two constructs: Artificial Intelligence (AI) application in accounting and finance, and Financial Reporting Quality (FRQ). The preliminary scale was developed based on theory, refined through interviews with 10 experts, and pilot-tested on 50 enterprises in Ho Chi Minh City. The preliminary analysis results show that both scales have acceptable reliability (Cronbach's Alpha > 0.87). Exploratory Factor Analysis (EFA) on the small sample indicates the potential for a unidimensional structure of each scale. This study provides a measurement instrument at an early stage of development, establishing a solid foundation for subsequent large-scale quantitative research aimed at testing the relationship between AI and financial reporting quality.