As artificial intelligence reshapes the accounting and finance landscape, a need has emerged for a structured framework to guide how firms communicate artificial intelligence use to stakeholders. Addressing this gap, this study draws on signaling theory, management discretion, and the resource-based view to examine how FinTech firms disclose artificial intelligence use in their annual 10-K filings. Through a qualitative content analysis of publicly traded FinTech firms, this study analyzes artificial intelligence-related disclosures across accounting policies, management’s discussion and analysis sections, and financial statement footnotes. Disclosures are evaluated based on their clarity, specificity, and strategic framing. The study’s findings reveal substantial variation in depth, quality, and standard conformity of artificial intelligence-related disclosures. While some firms provide transparent and well-aligned narratives, others rely on broad or promotional statements with limited accounting detail. These inconsistencies highlight the inappropriate use of current accounting rules in fully capturing the economic significance and governance implications of artificial intelligence-related investments. This study advances both academic and practical understanding by exposing disclosure gaps, informing policy debates on standard-setting and artificial intelligence governance, and equipping stakeholders to better evaluate the substance behind the narrative of artificial intelligence use in corporate filings.