Eduar Antonio Rodríguez Flores, Marianella Alicia Suárez Pizzarello, Luis Fernando Garcés Giraldo, Alejandro Valencia-Arias, Diana Yanet Gaviria Rodríguez, Juan Camilo Patiño-Vanegas4, Jorge Anibal Restrepo Morales, Ada Gallegos (2026) “Artificial Intelligence in Financial Auditing: A Systematic Approach to Its Legal, Regulatory, and Governance Implications”, Journal of Daoist Studies, 19(S5), pp. 243–261. Available at: https://journalofdaoiststudies.org/index.php/journal/article/view/855 (Accessed: 2 July 2026).