Explore the transformative impact of Artificial Intelligence in accounting research. This article delves into the use of Natural Language Processing (NLP) to analyze Financial Accounting Standards Board (FASB) comment letters, focusing on the Disaggregation of Income Statement Expenses (DISE). Discover how AI enhances efficiency, objectivity, and analytical depth, overcoming traditional challenges of manual review. Key insights include stakeholder perspectives on transparency, implementation challenges, and the future of AI-driven accounting methodologies.