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, “Artificial Intelligence in Financial Auditing: A Systematic Approach to Its Legal, Regulatory, and Governance Implications”, jds, vol. 19, no. S5, pp. 243–261, Jun. 2026.