Survey dataset for [The Role of Artificial Intelligence In Preparing Digital Financial Reports and Its Impact on The Comparability of Accounting Information]

This dataset consists of survey responses collected through an online questionnaire distributed to the study sample via a Google Drive link for academic research purposes. The dataset includes participants’ answers to all survey items without any identifying personal information. The data were collected solely for scientific analysis and to support the findings presented in the associated research paper.There are no ethical, privacy, or legal restrictions on sharing these data. All responses were provided voluntarily, and no sensitive or confidential information was collected. The dataset is publicly available and may be reused for research and non-commercial purposes in accordance with the applied open license.本数据集包含为学术研究目的，通过Google Drive链接向研究样本分发的线上问卷所采集的调研反馈。该数据集涵盖参与者对所有问卷条目作答的内容，且未包含任何可识别的个人身份信息。本数据集仅用于科学分析，以及支撑关联研究论文中呈现的研究结论。共享该数据集不存在伦理、隐私或法律层面的限制。所有反馈均由参与者自愿提供，且未采集任何敏感或机密信息。本数据集已公开可用，可根据所采用的开放许可协议，用于研究及非商业用途的二次复用。