001 Assessing the AI Automation Potential of Accounting Processes: The A4 Framework OpenAlex Paper Alina Buss, Laurin Schmitz Aug 15 002 The Performance-Explainability Trade-Off in AI-Assisted Accounting Fraud Detection OpenAlex Paper Victoria Gonzalez, Laura Amo et al. Aug 15 003 AI Governance for Internal Auditors: A Practical Framework for Accountability, Risk Classification, Controls and Oversight OpenAlex Paper Paul Lucas 4 days ago 004 AI Governance for Internal Auditors: A Practical Framework for Accountability, Risk Classification, Controls and Oversight OpenAlex Paper Paul Lucas 4 days ago 005 Fade to Gray: From Black-Box to AI-Antagonistic Audits OpenAlex Paper Erwan Le Merrer, Gilles Trédan Jul 22 006 Digital Disclosure of ESG Information, FinTech Supervision and Corporate Financing Costs OpenAlex Paper Lishi Zheng Jul 21 007 BRIDGING THE DOMAIN GAP: ALIGNING BUSINESS UNDERSTANDING AND MACHINE LEARNING WITHIN THE FINDATA-CONTEXT FRAMEWORK (FDCF) FOR FINANCIAL ACCOUNTING ANALYTICS OpenAlex Paper Fazilat Abduhayotova Jul 20 008 BRIDGING THE DOMAIN GAP: ALIGNING BUSINESS UNDERSTANDING AND MACHINE LEARNING WITHIN THE FINDATA-CONTEXT FRAMEWORK (FDCF) FOR FINANCIAL ACCOUNTING ANALYTICS OpenAlex Paper Fazilat Abduhayotova Jul 20 009 DriftGuard-TriAudit: Concept-Drift-Aware Continual Multimodal Learning for Evolving Financial Statement Fraud Detection OpenAlex Paper Yara Hassan Jul 20 010 AI-Enabled Auditing OpenAlex Paper Palak Agarwal, Aradhana Madhusudan Jul 16 011 From the EU AI Act to Audit Practice: A Governance-to-Controls Framework for Quality Management and Evidence OpenAlex Paper János Kálmán Jul 15 012 AI-Driven Financial Reporting and Investment Decision Quality: The Mediating Role of Investor Trust and Moderating Role of Financial Literacy OpenAlex Paper Imran Abdul Aziz, Muhammad Faisal et al. Jul 10 013 The Role of Emerging Technologies in Shaping Voluntary Digitalisation Reporting OpenAlex Paper Adriana Shamsudin, Nur Farahah Mohd Pauzi et al. Jul 6 014 When the Platform Falls: A Comparative AI Dialogue Study on UGC Governance Risk and Stakeholder Impact OpenAlex Paper BANeedKSY A fake Banksy Jul 2 015 When the Platform Falls: A Comparative AI Dialogue Study on UGC Governance Risk and Stakeholder Impact OpenAlex Paper BANeedKSY A fake Banksy Jul 2 016 Enhanced cost-sensitive ensemble models with performance-weighted ensemble feature selection for financial statement fraud detection OpenAlex Paper Matin N. Ashtiani, Bijan Raahemi Jul 1 017 Vertical Scaling of Domain-Specific Small Language Models in High-Stakes Financial Compliance OpenAlex Paper Ismet beljulji Jul 1 018 Vertical Scaling of Domain-Specific Small Language Models in High-Stakes Financial Compliance OpenAlex Paper Ismet beljulji Jul 1 019 THE USE OF INFORMATION TECHNOLOGY AS A PROACTIVE AUDIT TOOL IN THE COMBATING FRAUD: A QUALITATIVE STUDY FROM GLOBAL TO LOCAL OpenAlex Paper İsmail Kaban, İbrahim Çidem Jun 30 020 The relationship between corporate governance mechanisms and financial performance OpenAlex Paper Mădălina Preda, Alexandra Ştefan Jun 26 021 How LLMs Audit Each Other: Five Mechanisms of Auditor Bias in Cross-Model Peer Review Under Identity Disclosure and Cross-Lingual Conditions OpenAlex Paper Evans Tovar Jun 24 022 How LLMs Audit Each Other: Five Mechanisms of Auditor Bias in Cross-Model Peer Review Under Identity Disclosure and Cross-Lingual Conditions OpenAlex Paper Evans Tovar Jun 24 023 The Impact of the COVID-19 Pandemic on the Value Relevance of Accounting Information: The Case of Polish Listed Banks OpenAlex Paper Bartłomiej Pilch Jun 24 024 Diagnosing Algorithmic Bias: A Group Influence Framework for Fairness Auditing OpenAlex Paper Olalekan J. Akintande, Amirreza Takhsha et al. Jun 23 025 Greenwashing Practices and the Going Concern of Listed Manufacturing Firms: Evidence From 2013–2023 OpenAlex Paper Regina Jaka Reubenogar Abang, Sunday A Effiong et al. Jun 23 026 The impact of corporate governance on cross-border payment fraud: Evidence from Vietnamese commercial banks OpenAlex Paper Le Thi Thao Jun 23 027 The Use of ChatGPT in Financial Statement Audits: Evidence on Efficiency Gains, Risks, and Audit Quality Implications OpenAlex Paper Angel R. Otero, Fengkun Liu Jun 19 028 The Role of Artificial Intelligence in Public Sector Auditing Missions: Challenges and Future Perspectives OpenAlex Paper Almida Hoxha, Mirela Miti Jun 18 029 The impact of internal control mechanisms for corporate governance in reducing financial corruption practices in the management of Iraqi economic units OpenAlex Paper Mohammed Zuhir Majeed, Nauras Jabbar Khasim Jun 18 030 AI Disclosure Dynamics in Large Global Corporations OpenAlex Paper Serban – Vladimir Galani, George-Cristinel Rotaru et al. Jun 15 031 AI governance drift: Why audit and governance controls fail after AI deployment OpenAlex Paper Thi-Yen Do, Giang-Nu-To Truong et al. Jun 15 032 The AI Private-Valuation Marks-vs-Reality Ledger (v1): a pre-registered, reproducible scoreboard for how private AI valuations survive a real public price OpenAlex Paper N Milton Jun 15 033 From Gatekeeping to Reconciliation: Accounting and Audit Controls as a Governance Architecture for Legal AI OpenAlex Paper Yongzhi Huang Jun 13 034 From Gatekeeping to Reconciliation: Accounting and Audit Controls as a Governance Architecture for Legal AI OpenAlex Paper Yongzhi Huang Jun 13 035 Taxonomic Drift Structures OpenAlex Paper Joe Sakai Jun 13 036 Taxonomic Drift Structures OpenAlex Paper Joe Sakai Jun 13 037 <b>Fraud Detection in Loan Applications Using Machine Learning: An Applied Study in the Saudi Financial Market</b> OpenAlex Paper Elsedeeg Mohamed Elbasher Abdalla Ahmed, Mohamed Abdelsatar et al. Jun 12 038 The Future of Accounting: Determinants of Artificial Intelligence Adoption OpenAlex Paper Jiří Slezák Jun 11 039 Enterprise AI governance gaps in emerging economies: Practical insights for IT auditors OpenAlex Paper Qingxia Yin, Lee Feng Koo et al. Jun 10 040 Theorizing Artificial Intelligence as an Organizational Actor: Insights from a Narrative Review OpenAlex Paper Zulkiffly Baharom Jun 9 041 AI-driven audit analytics and fraud detection efficiency: An empirical investigation OpenAlex Paper Pankaj Saini, S. B Sawant et al. Jun 5 042 Deep Learning-Driven Financial Fraud Detection: An Enterprise Risk Analytics Framework for Real-Time Anomaly Detection and Regulatory Compliance OpenAlex Paper Shuvo Ranjan Das, Sadia Afroz et al. Jun 4 043 Artificial Intelligence Adoption in Accounting Systems and Organizational Performance: The Mediating Role of Financial Decision-Making Quality OpenAlex Paper Nouran Nabil Abdelsalam Mahmoud Ellelly, Saleh Aly Saleh Aly et al. Jun 2 044 Machine Learning–Based Fraud Detection in Financial Records Using Anomaly Identification and Predictive Risk Scoring OpenAlex Paper Sadia Zaman Jun 1 045 Is the Use of Raw Accounting Data and Self-Supervised Neural-Networks the Next Frontier of Financial Statement Fraud Detection? OpenAlex Paper Adrian Gepp, Thomas Hauck et al. May 30 046 Textual Disclosures by REITs in an Environment of Extreme Uncertainty OpenAlex Paper Paul Anglin, Yanmin Gao et al. May 29 047 Fairness at a Glance: Can We Audit Model Fairness Before Training Completes? OpenAlex Paper Yuanhao Liu, Qi Cao et al. May 28 048 Governance and audit blind spots in enterprise AI adoption: Evidence from emerging digital economies OpenAlex Paper Anik Ghosh, Antony Raj J. M. et al. May 27 049 The role of big data analytics in financial fraud detection: A systematic literature review OpenAlex Paper Dedik Nur Triyanto, Syaiful Ali May 26 050 Specification Readiness: Measuring an Architectural Antecedent of Functional Friction and AI Returns OpenAlex Paper Dmitry Zharnikov May 25 051 Specification Readiness: Measuring an Architectural Antecedent of Functional Friction and AI Returns OpenAlex Paper Dmitry Zharnikov May 25 052 THE ROLE OF AI IN TRANSFORMING FORENSIC AUDITING: OPPORTUNITIES, RISKS AND ETHICAL CHALLENGES OpenAlex Paper Bhagyashri D. Patil May 22 053 THE ROLE OF AI IN TRANSFORMING FORENSIC AUDITING: OPPORTUNITIES, RISKS AND ETHICAL CHALLENGES OpenAlex Paper Bhagyashri D. Patil May 22 054 The Evolution of Corporate Accounting Functions in the Era of Artificial Intelligence: A Conceptual Framework and Future Research Directions OpenAlex Paper Ge Tan May 21 055 BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING INFORMATION SYSTEMS: TRENDS, THEMES, AND FUTURE RESEARCH DIRECTIONS OpenAlex Paper Zaidoon Alhatabat, Diala Ershaid, Sinan S. Abbadi May 19 056 BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING INFORMATION SYSTEMS: TRENDS, THEMES, AND FUTURE RESEARCH DIRECTIONS OpenAlex Paper Zaidoon Alhatabat, Diala Ershaid, Sinan S. Abbadi May 19 057 Management’s macroeconomic cognition, equity balance, and innovation quality: Chinese taking SRDI listed enterprises as examples OpenAlex Paper Haiyan Wang, Hanyun Lei et al. May 19 058 Role of Demographic and Regional Factors in the Adoption of Fraud prevention Training Among Public Sector Bank: Evidence from Mumbai and Pune OpenAlex Paper Amit Kumar, Dr. Roopali Patil May 19 059 From Industry 4.0 to AI-Governed Auditing OpenAlex Paper Celso Alvarado Martinez May 15 060 From Industry 4.0 to AI-Governed Auditing OpenAlex Paper Celso Alvarado Martinez May 15