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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Dewi Fariha Abdullah

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Review Open access Sep 2026

HUMAN–AI SYNERGY IN AUDITING: A SYSTEMATIC REVIEW OF EMERGING EVIDENCE ON AUDIT QUALITY

This systematic literature review explores the interplay between artificial intelligence (AI) and human capital in shaping future audit quality. Using the PRISMA framework, 33 peer-reviewed articles from Scopus and Web of Science (2021–2025) were analysed to assess how AI capabilities and human expertise jointly influe...

Sangita Jeyaram, Dewi Fariha Abdullah · 0 citations
Open access 2026

Audit Committee Performance Gaps and Corporate Governance Risk Mitigation Under China’s New Regulatory Regime: A Conceptual Framework

Against the backdrop of strengthened corporate governance standards and regulatory oversight in China’s capital markets, audit committees play a critical role in supervising financial reporting, internal controls, risk management, and information disclosure. However, a gap often exists between their formal establishmen...

Cong Liu, Dewi Fariha Abdullah, Nursyazwani Mohd Fuzi · 0 citations

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