GitHub - ed-dehaan/GenScore: Dataset of detected Generative AI in firms' financial reports. Developed in Blankespoor, deHaan, and Li (2026), "Generative AI in Financial Reporting." Users should cite the academic study.

This repository contains the GenScore dataset, which provides estimates of generative AI usage in firms’ accounting reports, as described in:

Blankespoor, Elizabeth; deHaan, Ed; Li, Qianqian. 2026. "Generative AI in Financial Reporting." Journal of Accounting Research.

A preprint of the paper is available at: https://ssrn.com/abstract=4986017

Citation

If you use this dataset, please cite:

Blankespoor, Elizabeth; deHaan, Ed; Li, Qianqian. 2026. "Generative AI in Financial Reporting." Journal of Accounting Research.

The dataset and materials in this repository are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). See LICENSE.