Recent research on web accessibility has explored the use of artificial intelligence (AI), particularly large language models (LLMs), to support accessibility remediation. However, the field lacks a theoretical perspective explaining how LLMs can be integrated to systematically support this process. This study proposes a theory of LLM-assisted web accessibility remediation. It is built through the integration of qualitative evidence, prior literature, accessibility standards, and empirical studies on LLM-based remediation. The resulting theory provides an explanatory framework describing how LLMs can assist web accessibility remediation through iterative cycles of analysis, transformation, and validation, and identifies key factors including prompting strategies, input representations, and validation mechanisms. This work provides a conceptual foundation for understanding and systematically studying LLM-assisted accessibility remediation, and supports both research and practice by guiding future studies and informing the design of models, methods, tools, and accessibility engineering practices.
Vera-Amaro et al. (Fri,) studied this question.