Discussion on: Explainable Artificial Intelligence and Data Governance in U.S. Financial Reporting: A Scoping Review of Reporting Quality, Regulatory Accountability, and Decision Transparency

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Article Title
Explainable Artificial Intelligence and Data Governance in U.S. Financial Reporting: A Scoping Review of Reporting Quality, Regulatory Accountability, and Decision Transparency
Authored by

Saheedat Olasumbo Abbas
University of Michigan, Flint, Michigan, US.

Abdullateef Arotayo
University of Bradford, England, United Kingdom.

David Oduro
Finance and Admin Department, Gulf of Maine Research Institute, Portland, Maine, USA.

Peter Dehumo Ayanrinno
Department for Work and Pensions, Manchester, United Kingdom.

Grace Oluwaseun Ikudehinbu
School of Business, Department of Accounting, Southern Illinois University Edwardsville: Edwardsville, Illinois, US.

DOI or Article Link

https://doi.org/10.9734/jsrr/2026/v32i74296

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