Artificial Intelligence (AI) has emerged as a transformation force across business disciplines, particularly in accounting and commerce. This paper examines how AI technologies such as machine learning, natural language processing, and robotic process automation are reshaping financial reporting, decision-making, compliance, and operational efficiency - finally impacting consumer satisfaction, value & trust. Research Gap & approach to address it in this research paper - While prior research has predominantly examined organizational efficiency and audit-related outcomes, limited empirical evidence exists regarding how AI-enabled accounting practices affect end consumers. Addressing this gap, the present study investigates the role and challenges of AI adoption in accounting and commerce and examines their implications for consumer trust, pricing transparency, and service quality. Using survey data collected from 417 consumers of AI-enabled financial and commercial services in India, USA & UAE. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. The findings reveal that AI adoption significantly enhances consumer pricing transparency and service quality, which in turn positively influence consumer trust. However, AI-related challenges—such as algorithmic opacity, privacy concerns, and perceived unfairness—significantly weaken these relationships. Multi-group analysis further demonstrates that the positive effects of AI adoption are stronger for consumers with high digital literacy than for those with low digital literacy. The study contributes to Accounting Information Systems (AIS) and consumer trust literature by advancing a consumer-concentric understanding of AI adoption and highlighting the governance challenges associated with AI-enabled accounting systems. Responding to calls in leading accounting and information systems journals for stakeholder-centrist and ethically grounded research, this study adopts a consumer-oriented perspective to examine the role and challenges of AI adoption in accounting and commerce. Specifically, it investigates how AI adoption affects consumer trust through pricing transparency and service quality, while accounting for AI-related challenges and differences in consumer digital literacy. Practical implications are offered for firms and regulators seeking responsible and transparent AI deployment.