Sayal, Anu; Johri, Amar; Chaithra, N.; Alhumoudi, Hamad; … - In: Journal of open innovation : technology, market, and … 11 (2025) 3, pp. 1-16
Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...