The research delineates the interrelations between Artificial Intelligence Integration, Automation of Routine Accounting Tasks, and Financial Reporting Efficiency, nested within the theoretical scaffold of the Resource-Based View. Utilizing structural equation modelling to process data derived from a snowball sampling method executed on Facebook, this scholarly endeavour seeks to elucidate the direct influence exerted by Artificial Intelligence Integration on Financial Reporting Efficiency and to explore its indirect impact mediated by the Automation of Routine Accounting Tasks. Correlation analyses further establish the substantive interplay among the constructs, underscoring significant associations. The empirical outcomes underscore the direct positive effect of Artificial Intelligence Integration on Financial Reporting Efficiency, alongside its indirect augmentation via the mechanism of task automation. This highlights the pivotal function of artificial intelligence in revolutionizing financial reporting practices, resonant with the Resource-Based View that champions the strategic exploitation of distinctive organizational resources to secure competitive superiority. This investigation significantly propels the dialogue concerning the instrumental role of artificial intelligence in financial reporting forward, offering both theoretical insights and empirical validation regarding the efficiency gains derived from artificial intelligence-enhanced automation within financial processes. The implications underscore the strategic utility of Artificial Intelligence Integration in enhancing financial reporting efficiency, laying a solid groundwork for future academic investigation within this rapidly evolving arena.