Explainable artificial intelligence in accounting and financial auditing: a systematic review

Iván Patricio Arias-González, Gabriela Joseth Serrano-Torres, Eduardo Ramiro Dávalos-Mayorga, Norma Patricia Jiménez-Vargas

Open source

DOI: 10.3389/frai.2026.1823263
Published: 2026-08-14
Container: Frontiers in Artificial Intelligence
Publisher: Frontiers Media SA
Open access: unknown

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Cite this work

BibTeX

@article{allodium:10.3389/frai.2026.1823263,
  title = {Explainable artificial intelligence in accounting and financial auditing: a systematic review},
  author = {Iván Patricio Arias-González and Gabriela Joseth Serrano-Torres and Eduardo Ramiro Dávalos-Mayorga and Norma Patricia Jiménez-Vargas},
  year = {2026},
  journal = {Frontiers in Artificial Intelligence},
  doi = {10.3389/frai.2026.1823263},
  url = {https://doi.org/10.3389/frai.2026.1823263}
}

RIS

TY  - JOUR
TI  - Explainable artificial intelligence in accounting and financial auditing: a systematic review
AU  - Iván Patricio Arias-González
AU  - Gabriela Joseth Serrano-Torres
AU  - Eduardo Ramiro Dávalos-Mayorga
AU  - Norma Patricia Jiménez-Vargas
PY  - 2026
JO  - Frontiers in Artificial Intelligence
DO  - 10.3389/frai.2026.1823263
UR  - https://doi.org/10.3389/frai.2026.1823263
ER  -

APA

Arias-González, I. P., Serrano-Torres, G. J., Dávalos-Mayorga, E. R., & Jiménez-Vargas, N. P. (2026). Explainable artificial intelligence in accounting and financial auditing: a systematic review. Frontiers in Artificial Intelligence. https://doi.org/10.3389/frai.2026.1823263

Source records

crossref · retrieved 2026-09-25T06:46:52.852Z