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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

Author

Eduardo Ramiro Dávalos-Mayorga

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Review Open access Aug 2026

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

The findings indicate that XAI is mainly applied to fraud detection, credit assessment, financial auditing, and decision-support processes, with a predominance of techniques such as SHAP and LIME.

Iván Patricio Arias-González, Gabriela Serrano-Torres, Eduardo Ramiro Dávalos-Mayorga et al. · 0 citations

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