id	sid	tid	token	lemma	pos
easat-10444	1	1	edelweiss	edelweiss	PROPN
easat-10444	1	2	applied	apply	VERB
easat-10444	1	3	science	science	NOUN
easat-10444	1	4	and	and	CCONJ
easat-10444	1	5	technology	technology	NOUN
easat-10444	1	6	issn	issn	PROPN
easat-10444	1	7	:	:	PUNCT
easat-10444	1	8	2576	2576	NUM
easat-10444	1	9	-	-	SYM
easat-10444	1	10	8484	8484	NUM
easat-10444	1	11	vol	vol	NOUN
easat-10444	1	12	.	.	PROPN
easat-10444	2	1	9	9	NUM
easat-10444	2	2	,	,	PUNCT
easat-10444	2	3	no	no	INTJ
easat-10444	2	4	.	.	NOUN
easat-10444	2	5	10	10	NUM
easat-10444	2	6	,	,	PUNCT
easat-10444	2	7	427	427	NUM
easat-10444	2	8	-	-	SYM
easat-10444	2	9	438	438	NUM
easat-10444	2	10	2025	2025	NUM
easat-10444	2	11	publisher	publisher	NOUN
easat-10444	2	12	:	:	PUNCT
easat-10444	2	13	learning	learn	VERB
easat-10444	2	14	gate	gate	NOUN
easat-10444	2	15	doi	doi	PROPN
easat-10444	2	16	:	:	PUNCT
easat-10444	2	17	10.55214/2576	10.55214/2576	NUM
easat-10444	2	18	-	-	SYM
easat-10444	2	19	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	3	1	©	©	PROPN
easat-10444	3	2	2025	2025	NUM
easat-10444	3	3	by	by	ADP
easat-10444	3	4	the	the	DET
easat-10444	3	5	authors	author	NOUN
easat-10444	3	6	;	;	PUNCT
easat-10444	3	7	licensee	licensee	PROPN
easat-10444	3	8	learning	learning	NOUN
easat-10444	3	9	gate	gate	NOUN
easat-10444	3	10	©	©	PROPN
easat-10444	3	11	2025	2025	NUM
easat-10444	3	12	by	by	ADP
easat-10444	3	13	the	the	DET
easat-10444	3	14	authors	author	NOUN
easat-10444	3	15	;	;	PUNCT
easat-10444	3	16	licensee	licensee	PROPN
easat-10444	3	17	learning	learning	NOUN
easat-10444	3	18	gate	gate	NOUN
easat-10444	3	19	history	history	NOUN
easat-10444	3	20	:	:	PUNCT
easat-10444	3	21	received	receive	VERB
easat-10444	3	22	:	:	PUNCT
easat-10444	3	23	15	15	NUM
easat-10444	3	24	august	august	PROPN
easat-10444	3	25	2025	2025	NUM
easat-10444	3	26	;	;	PUNCT
easat-10444	3	27	revised	revise	VERB
easat-10444	3	28	:	:	PUNCT
easat-10444	3	29	22	22	NUM
easat-10444	3	30	september	september	PROPN
easat-10444	3	31	2025	2025	NUM
easat-10444	3	32	;	;	PUNCT
easat-10444	3	33	accepted	accept	VERB
easat-10444	3	34	:	:	PUNCT
easat-10444	3	35	25	25	NUM
easat-10444	3	36	september	september	PROPN
easat-10444	3	37	2025	2025	NUM
easat-10444	3	38	;	;	PUNCT
easat-10444	3	39	published	publish	VERB
easat-10444	3	40	:	:	PUNCT
easat-10444	3	41	9	9	NUM
easat-10444	3	42	october	october	NOUN
easat-10444	3	43	2025	2025	NUM
easat-10444	3	44	*	*	PUNCT
easat-10444	3	45	correspondence	correspondence	NOUN
easat-10444	3	46	:	:	PUNCT
easat-10444	3	47	diana.hastuti@binus.ac.id	diana.hastuti@binus.ac.id	X
easat-10444	3	48	strengthening	strengthen	VERB
easat-10444	3	49	the	the	DET
easat-10444	3	50	effectiveness	effectiveness	NOUN
easat-10444	3	51	of	of	ADP
easat-10444	3	52	accounting	accounting	NOUN
easat-10444	3	53	information	information	NOUN
easat-10444	3	54	systems	system	NOUN
easat-10444	3	55	:	:	PUNCT
easat-10444	3	56	a	a	DET
easat-10444	3	57	systematic	systematic	ADJ
easat-10444	3	58	review	review	NOUN
easat-10444	3	59	of	of	ADP
easat-10444	3	60	ai	ai	ADJ
easat-10444	3	61	integration	integration	NOUN
easat-10444	3	62	and	and	CCONJ
easat-10444	3	63	internal	internal	ADJ
easat-10444	3	64	control	control	NOUN
easat-10444	3	65	practices	practice	NOUN
easat-10444	3	66	diana	diana	PROPN
easat-10444	3	67	asmi	asmi	ADP
easat-10444	3	68	hastuti1	hastuti1	NOUN
easat-10444	3	69	*	*	NOUN
easat-10444	3	70	,	,	PUNCT
easat-10444	3	71	rindang	rindang	ADJ
easat-10444	3	72	widuri2	widuri2	NOUN
easat-10444	4	1	1,2accounting	1,2accounting	NUM
easat-10444	4	2	department	department	NOUN
easat-10444	4	3	,	,	PUNCT
easat-10444	4	4	school	school	NOUN
easat-10444	4	5	of	of	ADP
easat-10444	4	6	accounting	accounting	NOUN
easat-10444	4	7	master	master	NOUN
easat-10444	4	8	of	of	ADP
easat-10444	4	9	accounting	accounting	PROPN
easat-10444	4	10	,	,	PUNCT
easat-10444	4	11	bina	bina	PROPN
easat-10444	4	12	nusantara	nusantara	PROPN
easat-10444	4	13	university	university	PROPN
easat-10444	4	14	,	,	PUNCT
easat-10444	4	15	jakarta	jakarta	PROPN
easat-10444	4	16	,	,	PUNCT
easat-10444	4	17	indonesia	indonesia	PROPN
easat-10444	4	18	,	,	PUNCT
easat-10444	4	19	11480	11480	NUM
easat-10444	4	20	;	;	PUNCT
easat-10444	4	21	diana.hastuti@binus.ac.id	diana.hastuti@binus.ac.id	PUNCT
easat-10444	4	22	(	(	PUNCT
easat-10444	4	23	d.a.h	d.a.h	PROPN
easat-10444	4	24	.	.	PUNCT
easat-10444	4	25	)	)	PUNCT
easat-10444	5	1	rindangw@binus.edu	rindangw@binus.edu	PROPN
easat-10444	6	1	(	(	PUNCT
easat-10444	6	2	r.w	r.w	PROPN
easat-10444	6	3	.	.	PROPN
easat-10444	6	4	)	)	PUNCT
easat-10444	6	5	.	.	PUNCT
easat-10444	7	1	abstract	abstract	ADV
easat-10444	7	2	:	:	PUNCT
easat-10444	7	3	this	this	DET
easat-10444	7	4	paper	paper	NOUN
easat-10444	7	5	examines	examine	VERB
easat-10444	7	6	how	how	SCONJ
easat-10444	7	7	the	the	DET
easat-10444	7	8	integration	integration	NOUN
easat-10444	7	9	of	of	ADP
easat-10444	7	10	artificial	artificial	ADJ
easat-10444	7	11	intelligence	intelligence	NOUN
easat-10444	7	12	(	(	PUNCT
easat-10444	7	13	ai	ai	NOUN
easat-10444	7	14	)	)	PUNCT
easat-10444	7	15	and	and	CCONJ
easat-10444	7	16	internal	internal	ADJ
easat-10444	7	17	control	control	NOUN
easat-10444	7	18	practices	practice	NOUN
easat-10444	7	19	contributes	contribute	VERB
easat-10444	7	20	to	to	ADP
easat-10444	7	21	the	the	DET
easat-10444	7	22	effectiveness	effectiveness	NOUN
easat-10444	7	23	of	of	ADP
easat-10444	7	24	accounting	accounting	NOUN
easat-10444	7	25	information	information	NOUN
easat-10444	7	26	systems	system	NOUN
easat-10444	7	27	(	(	PUNCT
easat-10444	7	28	ais	ais	PROPN
easat-10444	7	29	)	)	PUNCT
easat-10444	7	30	in	in	ADP
easat-10444	7	31	the	the	DET
easat-10444	7	32	context	context	NOUN
easat-10444	7	33	of	of	ADP
easat-10444	7	34	digital	digital	ADJ
easat-10444	7	35	transformation	transformation	NOUN
easat-10444	7	36	.	.	PUNCT
easat-10444	8	1	this	this	DET
easat-10444	8	2	study	study	NOUN
easat-10444	8	3	conducts	conduct	VERB
easat-10444	8	4	a	a	DET
easat-10444	8	5	systematic	systematic	ADJ
easat-10444	8	6	review	review	NOUN
easat-10444	8	7	of	of	ADP
easat-10444	8	8	ai	ai	ADJ
easat-10444	8	9	integration	integration	NOUN
easat-10444	8	10	and	and	CCONJ
easat-10444	8	11	internal	internal	ADJ
easat-10444	8	12	control	control	NOUN
easat-10444	8	13	practices	practice	NOUN
easat-10444	8	14	in	in	ADP
easat-10444	8	15	strengthening	strengthen	VERB
easat-10444	8	16	ais	ais	NOUN
easat-10444	8	17	effectiveness	effectiveness	NOUN
easat-10444	8	18	.	.	PUNCT
easat-10444	9	1	employing	employ	VERB
easat-10444	9	2	the	the	DET
easat-10444	9	3	systematic	systematic	ADJ
easat-10444	9	4	literature	literature	NOUN
easat-10444	9	5	review	review	PROPN
easat-10444	9	6	(	(	PUNCT
easat-10444	9	7	slr	slr	X
easat-10444	9	8	)	)	PUNCT
easat-10444	9	9	method	method	NOUN
easat-10444	9	10	aligned	align	VERB
easat-10444	9	11	with	with	ADP
easat-10444	9	12	prisma	prisma	PROPN
easat-10444	9	13	2020	2020	NUM
easat-10444	9	14	guidelines	guideline	NOUN
easat-10444	9	15	,	,	PUNCT
easat-10444	9	16	97	97	NUM
easat-10444	9	17	international	international	ADJ
easat-10444	9	18	scientific	scientific	ADJ
easat-10444	9	19	articles	article	NOUN
easat-10444	9	20	published	publish	VERB
easat-10444	9	21	between	between	ADP
easat-10444	9	22	2019	2019	NUM
easat-10444	9	23	and	and	CCONJ
easat-10444	9	24	2025	2025	NUM
easat-10444	9	25	were	be	AUX
easat-10444	9	26	analyzed	analyze	VERB
easat-10444	9	27	from	from	ADP
easat-10444	9	28	the	the	DET
easat-10444	9	29	scopus	scopus	PROPN
easat-10444	9	30	database	database	NOUN
easat-10444	9	31	.	.	PUNCT
easat-10444	10	1	the	the	DET
easat-10444	10	2	review	review	NOUN
easat-10444	10	3	demonstrates	demonstrate	VERB
easat-10444	10	4	that	that	SCONJ
easat-10444	10	5	ai	ai	AUX
easat-10444	10	6	adoption	adoption	NOUN
easat-10444	10	7	consistently	consistently	ADV
easat-10444	10	8	enhances	enhance	VERB
easat-10444	10	9	efficiency	efficiency	NOUN
easat-10444	10	10	,	,	PUNCT
easat-10444	10	11	automation	automation	NOUN
easat-10444	10	12	,	,	PUNCT
easat-10444	10	13	and	and	CCONJ
easat-10444	10	14	analytical	analytical	ADJ
easat-10444	10	15	capabilities	capability	NOUN
easat-10444	10	16	in	in	ADP
easat-10444	10	17	ais	ais	PROPN
easat-10444	10	18	,	,	PUNCT
easat-10444	10	19	while	while	SCONJ
easat-10444	10	20	internal	internal	ADJ
easat-10444	10	21	controls	control	NOUN
easat-10444	10	22	remain	remain	VERB
easat-10444	10	23	crucial	crucial	ADJ
easat-10444	10	24	for	for	ADP
easat-10444	10	25	ensuring	ensure	VERB
easat-10444	10	26	reliability	reliability	NOUN
easat-10444	10	27	,	,	PUNCT
easat-10444	10	28	accountability	accountability	NOUN
easat-10444	10	29	,	,	PUNCT
easat-10444	10	30	and	and	CCONJ
easat-10444	10	31	mitigation	mitigation	NOUN
easat-10444	10	32	of	of	ADP
easat-10444	10	33	information	information	NOUN
easat-10444	10	34	risks	risk	NOUN
easat-10444	10	35	.	.	PUNCT
easat-10444	11	1	the	the	DET
easat-10444	11	2	analysis	analysis	NOUN
easat-10444	11	3	highlights	highlight	VERB
easat-10444	11	4	the	the	DET
easat-10444	11	5	mediating	mediate	VERB
easat-10444	11	6	role	role	NOUN
easat-10444	11	7	of	of	ADP
easat-10444	11	8	accounting	account	VERB
easat-10444	11	9	information	information	NOUN
easat-10444	11	10	quality	quality	NOUN
easat-10444	11	11	in	in	ADP
easat-10444	11	12	linking	link	VERB
easat-10444	11	13	ai	ai	NOUN
easat-10444	11	14	,	,	PUNCT
easat-10444	11	15	internal	internal	ADJ
easat-10444	11	16	controls	control	NOUN
easat-10444	11	17	,	,	PUNCT
easat-10444	11	18	and	and	CCONJ
easat-10444	11	19	ais	ais	NOUN
easat-10444	11	20	effectiveness	effectiveness	NOUN
easat-10444	11	21	;	;	PUNCT
easat-10444	11	22	nonetheless	nonetheless	ADV
easat-10444	11	23	,	,	PUNCT
easat-10444	11	24	it	it	PRON
easat-10444	11	25	also	also	ADV
easat-10444	11	26	raises	raise	VERB
easat-10444	11	27	unresolved	unresolved	ADJ
easat-10444	11	28	challenges	challenge	NOUN
easat-10444	11	29	.	.	PUNCT
easat-10444	12	1	the	the	DET
easat-10444	12	2	study	study	NOUN
easat-10444	12	3	emphasizes	emphasize	VERB
easat-10444	12	4	the	the	DET
easat-10444	12	5	importance	importance	NOUN
easat-10444	12	6	of	of	ADP
easat-10444	12	7	balancing	balance	VERB
easat-10444	12	8	technological	technological	ADJ
easat-10444	12	9	innovation	innovation	NOUN
easat-10444	12	10	with	with	ADP
easat-10444	12	11	robust	robust	ADJ
easat-10444	12	12	governance	governance	NOUN
easat-10444	12	13	for	for	ADP
easat-10444	12	14	managers	manager	NOUN
easat-10444	12	15	,	,	PUNCT
easat-10444	12	16	auditors	auditor	NOUN
easat-10444	12	17	,	,	PUNCT
easat-10444	12	18	and	and	CCONJ
easat-10444	12	19	policymakers	policymaker	NOUN
easat-10444	12	20	on	on	ADP
easat-10444	12	21	investing	invest	VERB
easat-10444	12	22	in	in	ADP
easat-10444	12	23	digital	digital	ADJ
easat-10444	12	24	capabilities	capability	NOUN
easat-10444	12	25	,	,	PUNCT
easat-10444	12	26	strengthening	strengthen	VERB
easat-10444	12	27	internal	internal	ADJ
easat-10444	12	28	control	control	NOUN
easat-10444	12	29	frameworks	framework	NOUN
easat-10444	12	30	,	,	PUNCT
easat-10444	12	31	and	and	CCONJ
easat-10444	12	32	establishing	establish	VERB
easat-10444	12	33	governance	governance	NOUN
easat-10444	12	34	policies	policy	NOUN
easat-10444	12	35	that	that	PRON
easat-10444	12	36	promote	promote	VERB
easat-10444	12	37	the	the	DET
easat-10444	12	38	responsible	responsible	ADJ
easat-10444	12	39	adoption	adoption	NOUN
easat-10444	12	40	of	of	ADP
easat-10444	12	41	ai	ai	VERB
easat-10444	12	42	in	in	ADP
easat-10444	12	43	accounting	accounting	NOUN
easat-10444	12	44	practices	practice	NOUN
easat-10444	12	45	.	.	PUNCT
easat-10444	13	1	keywords	keyword	NOUN
easat-10444	13	2	:	:	PUNCT
easat-10444	13	3	accounting	account	VERB
easat-10444	13	4	information	information	NOUN
easat-10444	13	5	systems	system	NOUN
easat-10444	13	6	,	,	PUNCT
easat-10444	13	7	artificial	artificial	ADJ
easat-10444	13	8	intelligence	intelligence	NOUN
easat-10444	13	9	,	,	PUNCT
easat-10444	13	10	digital	digital	ADJ
easat-10444	13	11	transformation	transformation	NOUN
easat-10444	13	12	in	in	ADP
easat-10444	13	13	accounting	accounting	NOUN
easat-10444	13	14	,	,	PUNCT
easat-10444	13	15	internal	internal	ADJ
easat-10444	13	16	control	control	NOUN
easat-10444	13	17	practices	practice	NOUN
easat-10444	13	18	,	,	PUNCT
easat-10444	13	19	systematic	systematic	ADJ
easat-10444	13	20	literature	literature	NOUN
easat-10444	13	21	review	review	NOUN
easat-10444	13	22	.	.	PUNCT
easat-10444	14	1	1	1	X
easat-10444	14	2	.	.	X
easat-10444	14	3	introduction	introduction	NOUN
easat-10444	14	4	digital	digital	ADJ
easat-10444	14	5	transformation	transformation	NOUN
easat-10444	14	6	has	have	AUX
easat-10444	14	7	revolutionized	revolutionize	VERB
easat-10444	14	8	the	the	DET
easat-10444	14	9	way	way	NOUN
easat-10444	14	10	organizations	organization	NOUN
easat-10444	14	11	manage	manage	VERB
easat-10444	14	12	,	,	PUNCT
easat-10444	14	13	process	process	NOUN
easat-10444	14	14	,	,	PUNCT
easat-10444	14	15	and	and	CCONJ
easat-10444	14	16	report	report	VERB
easat-10444	14	17	financial	financial	ADJ
easat-10444	14	18	information	information	NOUN
easat-10444	14	19	.	.	PUNCT
easat-10444	15	1	in	in	ADP
easat-10444	15	2	an	an	DET
easat-10444	15	3	increasingly	increasingly	ADV
easat-10444	15	4	complex	complex	ADJ
easat-10444	15	5	and	and	CCONJ
easat-10444	15	6	data	data	NOUN
easat-10444	15	7	-	-	PUNCT
easat-10444	15	8	driven	drive	VERB
easat-10444	15	9	business	business	NOUN
easat-10444	15	10	environment	environment	NOUN
easat-10444	15	11	,	,	PUNCT
easat-10444	15	12	accounting	account	VERB
easat-10444	15	13	information	information	NOUN
easat-10444	15	14	systems	system	NOUN
easat-10444	15	15	(	(	PUNCT
easat-10444	15	16	ais	ais	PROPN
easat-10444	15	17	)	)	PUNCT
easat-10444	15	18	are	be	AUX
easat-10444	15	19	an	an	DET
easat-10444	15	20	essential	essential	ADJ
easat-10444	15	21	pillar	pillar	NOUN
easat-10444	15	22	in	in	ADP
easat-10444	15	23	ensuring	ensure	VERB
easat-10444	15	24	the	the	DET
easat-10444	15	25	accuracy	accuracy	NOUN
easat-10444	15	26	,	,	PUNCT
easat-10444	15	27	reliability	reliability	NOUN
easat-10444	15	28	,	,	PUNCT
easat-10444	15	29	and	and	CCONJ
easat-10444	15	30	relevance	relevance	NOUN
easat-10444	15	31	of	of	ADP
easat-10444	15	32	financial	financial	ADJ
easat-10444	15	33	information	information	NOUN
easat-10444	15	34	.	.	PUNCT
easat-10444	16	1	the	the	DET
easat-10444	16	2	effectiveness	effectiveness	NOUN
easat-10444	16	3	of	of	ADP
easat-10444	16	4	ais	ais	PROPN
easat-10444	16	5	depends	depend	VERB
easat-10444	16	6	not	not	PART
easat-10444	16	7	only	only	ADV
easat-10444	16	8	on	on	ADP
easat-10444	16	9	the	the	DET
easat-10444	16	10	technical	technical	ADJ
easat-10444	16	11	components	component	NOUN
easat-10444	16	12	of	of	ADP
easat-10444	16	13	the	the	DET
easat-10444	16	14	system	system	NOUN
easat-10444	16	15	itself	itself	PRON
easat-10444	16	16	but	but	CCONJ
easat-10444	16	17	also	also	ADV
easat-10444	16	18	on	on	ADP
easat-10444	16	19	the	the	DET
easat-10444	16	20	integration	integration	NOUN
easat-10444	16	21	between	between	ADP
easat-10444	16	22	cutting	cut	VERB
easat-10444	16	23	-	-	PUNCT
easat-10444	16	24	edge	edge	NOUN
easat-10444	16	25	technology	technology	NOUN
easat-10444	16	26	and	and	CCONJ
easat-10444	16	27	robust	robust	ADJ
easat-10444	16	28	organizational	organizational	ADJ
easat-10444	16	29	governance	governance	NOUN
easat-10444	16	30	.	.	PUNCT
easat-10444	17	1	continuous	continuous	ADJ
easat-10444	17	2	innovation	innovation	NOUN
easat-10444	17	3	in	in	ADP
easat-10444	17	4	ai	ai	PROPN
easat-10444	17	5	applications	application	NOUN
easat-10444	17	6	is	be	AUX
easat-10444	17	7	needed	need	VERB
easat-10444	17	8	to	to	PART
easat-10444	17	9	keep	keep	VERB
easat-10444	17	10	pace	pace	NOUN
easat-10444	17	11	with	with	ADP
easat-10444	17	12	the	the	DET
easat-10444	17	13	evolving	evolve	VERB
easat-10444	17	14	needs	need	NOUN
easat-10444	17	15	of	of	ADP
easat-10444	17	16	financial	financial	ADJ
easat-10444	17	17	risk	risk	NOUN
easat-10444	17	18	management	management	NOUN
easat-10444	17	19	.	.	PUNCT
easat-10444	18	1	this	this	PRON
easat-10444	18	2	includes	include	VERB
easat-10444	18	3	the	the	DET
easat-10444	18	4	development	development	NOUN
easat-10444	18	5	of	of	ADP
easat-10444	18	6	a	a	DET
easat-10444	18	7	new	new	ADJ
easat-10444	18	8	ai	ai	NOUN
easat-10444	18	9	-	-	PUNCT
easat-10444	18	10	based	base	VERB
easat-10444	18	11	device	device	NOUN
easat-10444	18	12	for	for	ADP
easat-10444	18	13	improved	improved	ADJ
easat-10444	18	14	risk	risk	NOUN
easat-10444	18	15	assessment	assessment	NOUN
easat-10444	18	16	and	and	CCONJ
easat-10444	18	17	control	control	NOUN
easat-10444	18	18	[	[	X
easat-10444	18	19	1	1	NUM
easat-10444	18	20	]	]	PUNCT
easat-10444	18	21	.	.	PUNCT
easat-10444	19	1	in	in	ADP
easat-10444	19	2	addition	addition	NOUN
easat-10444	19	3	,	,	PUNCT
easat-10444	19	4	the	the	DET
easat-10444	19	5	adoption	adoption	NOUN
easat-10444	19	6	of	of	ADP
easat-10444	19	7	technologies	technology	NOUN
easat-10444	19	8	such	such	ADJ
easat-10444	19	9	as	as	ADP
easat-10444	19	10	blockchain	blockchain	NOUN
easat-10444	19	11	in	in	ADP
easat-10444	19	12	accounting	accounting	NOUN
easat-10444	19	13	information	information	NOUN
easat-10444	19	14	systems	system	NOUN
easat-10444	19	15	further	far	ADV
easat-10444	19	16	emphasizes	emphasize	VERB
easat-10444	19	17	the	the	DET
easat-10444	19	18	protection	protection	NOUN
easat-10444	19	19	of	of	ADP
easat-10444	19	20	data	datum	NOUN
easat-10444	19	21	integrity	integrity	NOUN
easat-10444	19	22	,	,	PUNCT
easat-10444	19	23	as	as	SCONJ
easat-10444	19	24	this	this	DET
easat-10444	19	25	technology	technology	NOUN
easat-10444	19	26	ensures	ensure	VERB
easat-10444	19	27	that	that	SCONJ
easat-10444	19	28	data	datum	NOUN
easat-10444	19	29	remains	remain	VERB
easat-10444	19	30	intact	intact	ADJ
easat-10444	19	31	and	and	CCONJ
easat-10444	19	32	can	can	AUX
easat-10444	19	33	not	not	PART
easat-10444	19	34	be	be	AUX
easat-10444	19	35	manipulated	manipulate	VERB
easat-10444	19	36	[	[	PUNCT
easat-10444	19	37	2	2	NUM
easat-10444	19	38	]	]	PUNCT
easat-10444	19	39	.	.	PUNCT
easat-10444	20	1	many	many	ADJ
easat-10444	20	2	companies	company	NOUN
easat-10444	20	3	have	have	AUX
easat-10444	20	4	integrated	integrate	VERB
easat-10444	20	5	artificial	artificial	ADJ
easat-10444	20	6	intelligence	intelligence	NOUN
easat-10444	20	7	(	(	PUNCT
easat-10444	20	8	ai	ai	NOUN
easat-10444	20	9	)	)	PUNCT
easat-10444	20	10	into	into	ADP
easat-10444	20	11	their	their	PRON
easat-10444	20	12	accounting	accounting	NOUN
easat-10444	20	13	information	information	NOUN
easat-10444	20	14	systems	system	NOUN
easat-10444	20	15	to	to	PART
easat-10444	20	16	improve	improve	VERB
easat-10444	20	17	the	the	DET
easat-10444	20	18	efficiency	efficiency	NOUN
easat-10444	20	19	and	and	CCONJ
easat-10444	20	20	accuracy	accuracy	NOUN
easat-10444	20	21	of	of	ADP
easat-10444	20	22	financial	financial	ADJ
easat-10444	20	23	reporting	reporting	NOUN
easat-10444	20	24	.	.	PUNCT
easat-10444	21	1	this	this	DET
easat-10444	21	2	trend	trend	NOUN
easat-10444	21	3	is	be	AUX
easat-10444	21	4	not	not	PART
easat-10444	21	5	only	only	ADV
easat-10444	21	6	an	an	DET
easat-10444	21	7	innovative	innovative	ADJ
easat-10444	21	8	strategy	strategy	NOUN
easat-10444	21	9	but	but	CCONJ
easat-10444	21	10	also	also	ADV
easat-10444	21	11	a	a	DET
easat-10444	21	12	response	response	NOUN
easat-10444	21	13	to	to	ADP
easat-10444	21	14	the	the	DET
easat-10444	21	15	demand	demand	NOUN
easat-10444	21	16	for	for	ADP
easat-10444	21	17	transparency	transparency	NOUN
easat-10444	21	18	and	and	CCONJ
easat-10444	21	19	accuracy	accuracy	NOUN
easat-10444	21	20	of	of	ADP
easat-10444	21	21	information	information	NOUN
easat-10444	21	22	in	in	ADP
easat-10444	21	23	the	the	DET
easat-10444	21	24	digital	digital	ADJ
easat-10444	21	25	era	era	NOUN
easat-10444	21	26	.	.	PUNCT
easat-10444	22	1	in	in	ADP
easat-10444	22	2	the	the	DET
easat-10444	22	3	audit	audit	NOUN
easat-10444	22	4	sector	sector	NOUN
easat-10444	22	5	,	,	PUNCT
easat-10444	22	6	particularly	particularly	ADV
easat-10444	22	7	in	in	ADP
easat-10444	22	8	saudi	saudi	PROPN
easat-10444	22	9	arabia	arabia	PROPN
easat-10444	22	10	,	,	PUNCT
easat-10444	22	11	the	the	DET
easat-10444	22	12	adoption	adoption	NOUN
easat-10444	22	13	of	of	ADP
easat-10444	22	14	ai	ai	PROPN
easat-10444	22	15	presents	present	NOUN
easat-10444	22	16	its	its	PRON
easat-10444	22	17	challenges	challenge	NOUN
easat-10444	22	18	for	for	ADP
easat-10444	22	19	professionals	professional	NOUN
easat-10444	22	20	,	,	PUNCT
easat-10444	22	21	given	give	VERB
easat-10444	22	22	the	the	DET
easat-10444	22	23	significant	significant	ADJ
easat-10444	22	24	changes	change	NOUN
easat-10444	22	25	it	it	PRON
easat-10444	22	26	brings	bring	VERB
easat-10444	22	27	to	to	PART
easat-10444	22	28	audit	audit	VERB
easat-10444	22	29	efficiency	efficiency	NOUN
easat-10444	22	30	and	and	CCONJ
easat-10444	22	31	the	the	DET
easat-10444	22	32	quality	quality	NOUN
easat-10444	22	33	of	of	ADP
easat-10444	22	34	financial	financial	ADJ
easat-10444	22	35	reporting	reporting	NOUN
easat-10444	22	36	[	[	X
easat-10444	22	37	3	3	NUM
easat-10444	22	38	]	]	PUNCT
easat-10444	22	39	.	.	PUNCT
easat-10444	23	1	various	various	ADJ
easat-10444	23	2	ai	ai	PROPN
easat-10444	23	3	applications	application	NOUN
easat-10444	23	4	,	,	PUNCT
easat-10444	23	5	including	include	VERB
easat-10444	23	6	automated	automate	VERB
easat-10444	23	7	transaction	transaction	NOUN
easat-10444	23	8	processing	processing	NOUN
easat-10444	23	9	,	,	PUNCT
easat-10444	23	10	fraud	fraud	NOUN
easat-10444	23	11	detection	detection	NOUN
easat-10444	23	12	,	,	PUNCT
easat-10444	23	13	and	and	CCONJ
easat-10444	23	14	risk	risk	NOUN
easat-10444	23	15	assessment	assessment	NOUN
easat-10444	23	16	,	,	PUNCT
easat-10444	23	17	have	have	AUX
easat-10444	23	18	accelerated	accelerate	VERB
easat-10444	23	19	the	the	DET
easat-10444	23	20	reporting	reporting	NOUN
easat-10444	23	21	process	process	NOUN
easat-10444	23	22	while	while	SCONJ
easat-10444	23	23	enhancing	enhance	VERB
easat-10444	23	24	its	its	PRON
easat-10444	23	25	accuracy	accuracy	NOUN
easat-10444	24	1	[	[	X
easat-10444	24	2	46	46	NUM
easat-10444	24	3	]	]	PUNCT
easat-10444	24	4	.	.	PUNCT
easat-10444	25	1	in	in	ADP
easat-10444	25	2	fact	fact	NOUN
easat-10444	25	3	,	,	PUNCT
easat-10444	25	4	according	accord	VERB
easat-10444	25	5	to	to	ADP
easat-10444	25	6	imjai	imjai	PROPN
easat-10444	25	7	et	et	PROPN
easat-10444	25	8	al	al	PROPN
easat-10444	25	9	.	.	PUNCT
easat-10444	26	1	[	[	X
easat-10444	26	2	7	7	NUM
easat-10444	26	3	]	]	PUNCT
easat-10444	26	4	,	,	PUNCT
easat-10444	26	5	the	the	DET
easat-10444	26	6	integration	integration	NOUN
easat-10444	26	7	of	of	ADP
easat-10444	26	8	ai	ai	NOUN
easat-10444	26	9	has	have	AUX
easat-10444	26	10	revolutionized	revolutionize	VERB
easat-10444	26	11	data	data	NOUN
easat-10444	26	12	-	-	PUNCT
easat-10444	26	13	driven	drive	VERB
easat-10444	26	14	accounting	accounting	NOUN
easat-10444	26	15	practices	practice	NOUN
easat-10444	26	16	,	,	PUNCT
easat-10444	26	17	promising	promise	VERB
easat-10444	26	18	sharper	sharp	ADJ
easat-10444	26	19	and	and	CCONJ
easat-10444	26	20	more	more	ADV
easat-10444	26	21	reliable	reliable	ADJ
easat-10444	26	22	financial	financial	ADJ
easat-10444	26	23	analysis	analysis	NOUN
easat-10444	26	24	.	.	PUNCT
easat-10444	27	1	technologies	technology	NOUN
easat-10444	27	2	such	such	ADJ
easat-10444	27	3	as	as	ADP
easat-10444	27	4	machine	machine	NOUN
easat-10444	27	5	428	428	NUM
easat-10444	27	6	edelweiss	edelweiss	PROPN
easat-10444	27	7	applied	apply	VERB
easat-10444	27	8	science	science	NOUN
easat-10444	27	9	and	and	CCONJ
easat-10444	27	10	technology	technology	NOUN
easat-10444	27	11	issn	issn	PROPN
easat-10444	27	12	:	:	PUNCT
easat-10444	27	13	2576	2576	NUM
easat-10444	27	14	-	-	SYM
easat-10444	27	15	8484	8484	NUM
easat-10444	27	16	vol	vol	NOUN
easat-10444	27	17	.	.	PROPN
easat-10444	27	18	9	9	NUM
easat-10444	27	19	,	,	PUNCT
easat-10444	27	20	no	no	INTJ
easat-10444	27	21	.	.	NOUN
easat-10444	27	22	10	10	NUM
easat-10444	27	23	:	:	SYM
easat-10444	27	24	427	427	NUM
easat-10444	27	25	-	-	SYM
easat-10444	27	26	438	438	NUM
easat-10444	27	27	,	,	PUNCT
easat-10444	27	28	2025	2025	NUM
easat-10444	27	29	doi	doi	NOUN
easat-10444	27	30	:	:	PUNCT
easat-10444	27	31	10.55214/2576	10.55214/2576	NUM
easat-10444	27	32	-	-	SYM
easat-10444	27	33	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	27	34	©	©	PROPN
easat-10444	27	35	2025	2025	NUM
easat-10444	27	36	by	by	ADP
easat-10444	27	37	the	the	DET
easat-10444	27	38	authors	author	NOUN
easat-10444	27	39	;	;	PUNCT
easat-10444	27	40	licensee	licensee	PROPN
easat-10444	27	41	learning	learn	VERB
easat-10444	27	42	gate	gate	NOUN
easat-10444	27	43	learning	learning	NOUN
easat-10444	27	44	(	(	PUNCT
easat-10444	27	45	ml	ml	NOUN
easat-10444	27	46	)	)	PUNCT
easat-10444	27	47	,	,	PUNCT
easat-10444	27	48	natural	natural	ADJ
easat-10444	27	49	language	language	NOUN
easat-10444	27	50	processing	processing	NOUN
easat-10444	27	51	(	(	PUNCT
easat-10444	27	52	nlp	nlp	NOUN
easat-10444	27	53	)	)	PUNCT
easat-10444	27	54	,	,	PUNCT
easat-10444	27	55	and	and	CCONJ
easat-10444	27	56	robotic	robotic	ADJ
easat-10444	27	57	process	process	NOUN
easat-10444	27	58	automation	automation	NOUN
easat-10444	27	59	(	(	PUNCT
easat-10444	27	60	rpa	rpa	PROPN
easat-10444	27	61	)	)	PUNCT
easat-10444	27	62	have	have	AUX
easat-10444	27	63	also	also	ADV
easat-10444	27	64	been	be	AUX
easat-10444	27	65	proven	prove	VERB
easat-10444	27	66	to	to	PART
easat-10444	27	67	enhance	enhance	VERB
easat-10444	27	68	the	the	DET
easat-10444	27	69	timeliness	timeliness	NOUN
easat-10444	27	70	and	and	CCONJ
easat-10444	27	71	accuracy	accuracy	NOUN
easat-10444	27	72	of	of	ADP
easat-10444	27	73	financial	financial	ADJ
easat-10444	27	74	information	information	NOUN
easat-10444	27	75	disclosure	disclosure	NOUN
easat-10444	28	1	[	[	X
easat-10444	28	2	8	8	NUM
easat-10444	28	3	-	-	SYM
easat-10444	28	4	10	10	NUM
easat-10444	28	5	]	]	PUNCT
easat-10444	28	6	.	.	PUNCT
easat-10444	29	1	the	the	DET
easat-10444	29	2	application	application	NOUN
easat-10444	29	3	of	of	ADP
easat-10444	29	4	ai	ai	VERB
easat-10444	29	5	also	also	ADV
easat-10444	29	6	facilitates	facilitate	VERB
easat-10444	29	7	the	the	DET
easat-10444	29	8	management	management	NOUN
easat-10444	29	9	of	of	ADP
easat-10444	29	10	large	large	ADJ
easat-10444	29	11	amounts	amount	NOUN
easat-10444	29	12	of	of	ADP
easat-10444	29	13	data	datum	NOUN
easat-10444	29	14	and	and	CCONJ
easat-10444	29	15	complex	complex	ADJ
easat-10444	29	16	information	information	NOUN
easat-10444	29	17	,	,	PUNCT
easat-10444	29	18	which	which	PRON
easat-10444	29	19	was	be	AUX
easat-10444	29	20	previously	previously	ADV
easat-10444	29	21	difficult	difficult	ADJ
easat-10444	29	22	to	to	PART
easat-10444	29	23	handle	handle	VERB
easat-10444	29	24	manually	manually	ADV
easat-10444	30	1	[	[	X
easat-10444	30	2	6	6	NUM
easat-10444	30	3	,	,	PUNCT
easat-10444	30	4	11	11	NUM
easat-10444	30	5	]	]	PUNCT
easat-10444	30	6	.	.	PUNCT
easat-10444	31	1	in	in	ADP
easat-10444	31	2	other	other	ADJ
easat-10444	31	3	words	word	NOUN
easat-10444	31	4	,	,	PUNCT
easat-10444	31	5	ai	ai	VERB
easat-10444	31	6	is	be	AUX
easat-10444	31	7	not	not	PART
easat-10444	31	8	just	just	ADV
easat-10444	31	9	a	a	DET
easat-10444	31	10	tool	tool	NOUN
easat-10444	31	11	but	but	CCONJ
easat-10444	31	12	has	have	AUX
easat-10444	31	13	become	become	VERB
easat-10444	31	14	a	a	DET
easat-10444	31	15	catalyst	catalyst	NOUN
easat-10444	31	16	for	for	ADP
easat-10444	31	17	transformation	transformation	NOUN
easat-10444	31	18	in	in	ADP
easat-10444	31	19	the	the	DET
easat-10444	31	20	company	company	NOUN
easat-10444	31	21	’s	’s	PART
easat-10444	31	22	financial	financial	ADJ
easat-10444	31	23	reporting	reporting	NOUN
easat-10444	31	24	and	and	CCONJ
easat-10444	31	25	control	control	NOUN
easat-10444	31	26	systems	system	NOUN
easat-10444	31	27	.	.	PUNCT
easat-10444	32	1	on	on	ADP
easat-10444	32	2	the	the	DET
easat-10444	32	3	other	other	ADJ
easat-10444	32	4	hand	hand	NOUN
easat-10444	32	5	,	,	PUNCT
easat-10444	32	6	internal	internal	ADJ
easat-10444	32	7	control	control	NOUN
easat-10444	32	8	aspects	aspect	NOUN
easat-10444	32	9	can	can	AUX
easat-10444	32	10	not	not	PART
easat-10444	32	11	be	be	AUX
easat-10444	32	12	ignored	ignore	VERB
easat-10444	32	13	,	,	PUNCT
easat-10444	32	14	as	as	SCONJ
easat-10444	32	15	they	they	PRON
easat-10444	32	16	form	form	VERB
easat-10444	32	17	the	the	DET
easat-10444	32	18	basis	basis	NOUN
easat-10444	32	19	for	for	ADP
easat-10444	32	20	the	the	DET
easat-10444	32	21	reliability	reliability	NOUN
easat-10444	32	22	of	of	ADP
easat-10444	32	23	accounting	accounting	NOUN
easat-10444	32	24	reports	report	NOUN
easat-10444	32	25	.	.	PUNCT
easat-10444	33	1	the	the	DET
easat-10444	33	2	implementation	implementation	NOUN
easat-10444	33	3	of	of	ADP
easat-10444	33	4	security	security	NOUN
easat-10444	33	5	technology	technology	NOUN
easat-10444	33	6	,	,	PUNCT
easat-10444	33	7	alongside	alongside	ADP
easat-10444	33	8	best	good	ADJ
easat-10444	33	9	practices	practice	NOUN
easat-10444	33	10	,	,	PUNCT
easat-10444	33	11	has	have	AUX
easat-10444	33	12	been	be	AUX
easat-10444	33	13	shown	show	VERB
easat-10444	33	14	to	to	PART
easat-10444	33	15	improve	improve	VERB
easat-10444	33	16	an	an	DET
easat-10444	33	17	organization	organization	NOUN
easat-10444	33	18	’s	’s	PART
easat-10444	33	19	security	security	NOUN
easat-10444	33	20	posture	posture	NOUN
easat-10444	34	1	[	[	X
easat-10444	34	2	12	12	NUM
easat-10444	34	3	]	]	PUNCT
easat-10444	34	4	.	.	PUNCT
easat-10444	35	1	research	research	NOUN
easat-10444	35	2	by	by	ADP
easat-10444	35	3	draeger	draeger	PROPN
easat-10444	35	4	and	and	CCONJ
easat-10444	35	5	lohwasser	lohwasser	ADJ
easat-10444	36	1	[	[	X
easat-10444	36	2	13	13	NUM
easat-10444	36	3	]	]	PUNCT
easat-10444	36	4	confirms	confirm	VERB
easat-10444	36	5	that	that	SCONJ
easat-10444	36	6	consistent	consistent	ADJ
easat-10444	36	7	internal	internal	ADJ
easat-10444	36	8	controls	control	NOUN
easat-10444	36	9	can	can	AUX
easat-10444	36	10	reduce	reduce	VERB
easat-10444	36	11	revisions	revision	NOUN
easat-10444	36	12	to	to	ADP
easat-10444	36	13	earnings	earning	NOUN
easat-10444	36	14	announcements	announcement	NOUN
easat-10444	36	15	,	,	PUNCT
easat-10444	36	16	thereby	thereby	ADV
easat-10444	36	17	strengthening	strengthen	VERB
easat-10444	36	18	public	public	ADJ
easat-10444	36	19	confidence	confidence	NOUN
easat-10444	36	20	in	in	ADP
easat-10444	36	21	the	the	DET
easat-10444	36	22	transparency	transparency	NOUN
easat-10444	36	23	of	of	ADP
easat-10444	36	24	financial	financial	ADJ
easat-10444	36	25	information	information	NOUN
easat-10444	36	26	.	.	PUNCT
easat-10444	37	1	furthermore	furthermore	ADV
easat-10444	37	2	,	,	PUNCT
easat-10444	37	3	the	the	DET
easat-10444	37	4	use	use	NOUN
easat-10444	37	5	of	of	ADP
easat-10444	37	6	machine	machine	NOUN
easat-10444	37	7	learning	learning	NOUN
easat-10444	37	8	and	and	CCONJ
easat-10444	37	9	robotic	robotic	ADJ
easat-10444	37	10	process	process	NOUN
easat-10444	37	11	automation	automation	NOUN
easat-10444	37	12	helps	help	VERB
easat-10444	37	13	reduce	reduce	VERB
easat-10444	37	14	routine	routine	ADJ
easat-10444	37	15	work	work	NOUN
easat-10444	37	16	,	,	PUNCT
easat-10444	37	17	freeing	free	VERB
easat-10444	37	18	accountants	accountant	NOUN
easat-10444	37	19	to	to	PART
easat-10444	37	20	focus	focus	VERB
easat-10444	37	21	on	on	ADP
easat-10444	37	22	strategic	strategic	ADJ
easat-10444	37	23	analysis	analysis	NOUN
easat-10444	37	24	[	[	X
easat-10444	37	25	9	9	NUM
easat-10444	37	26	]	]	PUNCT
easat-10444	37	27	.	.	PUNCT
easat-10444	38	1	however	however	ADV
easat-10444	38	2	,	,	PUNCT
easat-10444	38	3	technology	technology	NOUN
easat-10444	38	4	alone	alone	ADV
easat-10444	38	5	is	be	AUX
easat-10444	38	6	not	not	PART
easat-10444	38	7	enough	enough	ADJ
easat-10444	38	8	.	.	PUNCT
easat-10444	39	1	the	the	DET
easat-10444	39	2	quality	quality	NOUN
easat-10444	39	3	of	of	ADP
easat-10444	39	4	ais	ais	PROPN
easat-10444	39	5	is	be	AUX
easat-10444	39	6	ultimately	ultimately	ADV
easat-10444	39	7	determined	determine	VERB
easat-10444	39	8	by	by	ADP
easat-10444	39	9	the	the	DET
easat-10444	39	10	interaction	interaction	NOUN
easat-10444	39	11	between	between	ADP
easat-10444	39	12	intelligent	intelligent	ADJ
easat-10444	39	13	innovation	innovation	NOUN
easat-10444	39	14	and	and	CCONJ
easat-10444	39	15	effective	effective	ADJ
easat-10444	39	16	internal	internal	ADJ
easat-10444	39	17	control	control	NOUN
easat-10444	39	18	mechanisms	mechanism	NOUN
easat-10444	39	19	[	[	X
easat-10444	39	20	14	14	NUM
easat-10444	39	21	]	]	PUNCT
easat-10444	39	22	.	.	PUNCT
easat-10444	40	1	the	the	DET
easat-10444	40	2	integration	integration	NOUN
easat-10444	40	3	of	of	ADP
easat-10444	40	4	the	the	DET
easat-10444	40	5	two	two	NUM
easat-10444	40	6	produces	produce	VERB
easat-10444	40	7	more	more	ADV
easat-10444	40	8	reliable	reliable	ADJ
easat-10444	40	9	and	and	CCONJ
easat-10444	40	10	relevant	relevant	ADJ
easat-10444	40	11	accounting	accounting	NOUN
easat-10444	40	12	information	information	NOUN
easat-10444	40	13	,	,	PUNCT
easat-10444	40	14	supporting	support	VERB
easat-10444	40	15	informed	informed	ADJ
easat-10444	40	16	decision	decision	NOUN
easat-10444	40	17	-	-	PUNCT
easat-10444	40	18	making	make	VERB
easat-10444	40	19	and	and	CCONJ
easat-10444	40	20	enhancing	enhance	VERB
easat-10444	40	21	organizational	organizational	ADJ
easat-10444	40	22	performance	performance	NOUN
easat-10444	40	23	[	[	X
easat-10444	40	24	15	15	NUM
easat-10444	40	25	,	,	PUNCT
easat-10444	40	26	16	16	NUM
easat-10444	40	27	]	]	PUNCT
easat-10444	40	28	.	.	PUNCT
easat-10444	41	1	the	the	DET
easat-10444	41	2	integration	integration	NOUN
easat-10444	41	3	of	of	ADP
easat-10444	41	4	artificial	artificial	ADJ
easat-10444	41	5	intelligence	intelligence	NOUN
easat-10444	41	6	(	(	PUNCT
easat-10444	41	7	ai	ai	NOUN
easat-10444	41	8	)	)	PUNCT
easat-10444	41	9	into	into	ADP
easat-10444	41	10	accounting	accounting	NOUN
easat-10444	41	11	information	information	NOUN
easat-10444	41	12	systems	system	NOUN
easat-10444	41	13	(	(	PUNCT
easat-10444	41	14	ais	ais	PROPN
easat-10444	41	15	)	)	PUNCT
easat-10444	41	16	has	have	AUX
easat-10444	41	17	been	be	AUX
easat-10444	41	18	widely	widely	ADV
easat-10444	41	19	studied	study	VERB
easat-10444	41	20	,	,	PUNCT
easat-10444	41	21	revealing	reveal	VERB
easat-10444	41	22	various	various	ADJ
easat-10444	41	23	benefits	benefit	NOUN
easat-10444	41	24	such	such	ADJ
easat-10444	41	25	as	as	ADP
easat-10444	41	26	increased	increase	VERB
easat-10444	41	27	efficiency	efficiency	NOUN
easat-10444	41	28	,	,	PUNCT
easat-10444	41	29	accuracy	accuracy	NOUN
easat-10444	41	30	,	,	PUNCT
easat-10444	41	31	and	and	CCONJ
easat-10444	41	32	improved	improved	ADJ
easat-10444	41	33	decisionmaking	decisionmaking	NOUN
easat-10444	41	34	processes	process	NOUN
easat-10444	41	35	[	[	X
easat-10444	41	36	10	10	NUM
easat-10444	41	37	,	,	PUNCT
easat-10444	41	38	11	11	NUM
easat-10444	41	39	]	]	PUNCT
easat-10444	41	40	and	and	CCONJ
easat-10444	41	41	better	well	ADJ
easat-10444	41	42	decision	decision	NOUN
easat-10444	41	43	-	-	PUNCT
easat-10444	41	44	making	make	VERB
easat-10444	41	45	capabilities	capability	NOUN
easat-10444	41	46	[	[	X
easat-10444	41	47	17	17	NUM
easat-10444	41	48	,	,	PUNCT
easat-10444	41	49	18	18	NUM
easat-10444	41	50	]	]	PUNCT
easat-10444	41	51	.	.	PUNCT
easat-10444	42	1	however	however	ADV
easat-10444	42	2	,	,	PUNCT
easat-10444	42	3	there	there	PRON
easat-10444	42	4	are	be	VERB
easat-10444	42	5	still	still	ADV
easat-10444	42	6	some	some	DET
easat-10444	42	7	unknowns	unknown	NOUN
easat-10444	42	8	and	and	CCONJ
easat-10444	42	9	challenges	challenge	NOUN
easat-10444	42	10	that	that	PRON
easat-10444	42	11	require	require	VERB
easat-10444	42	12	further	further	ADJ
easat-10444	42	13	study	study	NOUN
easat-10444	42	14	.	.	PUNCT
easat-10444	43	1	the	the	DET
easat-10444	43	2	potential	potential	NOUN
easat-10444	43	3	of	of	ADP
easat-10444	43	4	ai	ai	NOUN
easat-10444	43	5	in	in	ADP
easat-10444	43	6	improving	improve	VERB
easat-10444	43	7	accounting	accounting	NOUN
easat-10444	43	8	processes	process	NOUN
easat-10444	43	9	is	be	AUX
easat-10444	43	10	widely	widely	ADV
easat-10444	43	11	recognized	recognize	VERB
easat-10444	43	12	;	;	PUNCT
easat-10444	43	13	however	however	ADV
easat-10444	43	14	,	,	PUNCT
easat-10444	43	15	there	there	PRON
easat-10444	43	16	is	be	VERB
easat-10444	43	17	a	a	DET
easat-10444	43	18	lack	lack	NOUN
easat-10444	43	19	of	of	ADP
easat-10444	43	20	comprehensive	comprehensive	ADJ
easat-10444	43	21	empirical	empirical	ADJ
easat-10444	43	22	studies	study	NOUN
easat-10444	43	23	that	that	PRON
easat-10444	43	24	systematically	systematically	ADV
easat-10444	43	25	evaluate	evaluate	VERB
easat-10444	43	26	its	its	PRON
easat-10444	43	27	impact	impact	NOUN
easat-10444	43	28	on	on	ADP
easat-10444	43	29	supervision	supervision	NOUN
easat-10444	43	30	,	,	PUNCT
easat-10444	43	31	reporting	reporting	NOUN
easat-10444	43	32	,	,	PUNCT
easat-10444	43	33	and	and	CCONJ
easat-10444	43	34	error	error	NOUN
easat-10444	43	35	detection	detection	NOUN
easat-10444	43	36	in	in	ADP
easat-10444	43	37	real	real	ADJ
easat-10444	43	38	-	-	PUNCT
easat-10444	43	39	world	world	NOUN
easat-10444	43	40	settings	setting	NOUN
easat-10444	43	41	[	[	X
easat-10444	43	42	19	19	NUM
easat-10444	43	43	-	-	SYM
easat-10444	43	44	23	23	NUM
easat-10444	43	45	]	]	PUNCT
easat-10444	43	46	.	.	PUNCT
easat-10444	44	1	ai	ai	AUX
easat-10444	44	2	also	also	ADV
easat-10444	44	3	shows	show	VERB
easat-10444	44	4	promise	promise	NOUN
easat-10444	44	5	in	in	ADP
easat-10444	44	6	detecting	detect	VERB
easat-10444	44	7	fraud	fraud	NOUN
easat-10444	44	8	.	.	PUNCT
easat-10444	45	1	the	the	DET
easat-10444	45	2	effectiveness	effectiveness	NOUN
easat-10444	45	3	and	and	CCONJ
easat-10444	45	4	limitations	limitation	NOUN
easat-10444	45	5	of	of	ADP
easat-10444	45	6	various	various	ADJ
easat-10444	45	7	ai	ai	ADJ
easat-10444	45	8	techniques	technique	NOUN
easat-10444	45	9	in	in	ADP
easat-10444	45	10	different	different	ADJ
easat-10444	45	11	contexts	context	NOUN
easat-10444	45	12	require	require	VERB
easat-10444	45	13	further	further	ADJ
easat-10444	45	14	exploration	exploration	NOUN
easat-10444	45	15	[	[	X
easat-10444	45	16	24	24	NUM
easat-10444	45	17	]	]	PUNCT
easat-10444	45	18	.	.	PUNCT
easat-10444	46	1	the	the	DET
easat-10444	46	2	internal	internal	ADJ
easat-10444	46	3	control	control	NOUN
easat-10444	46	4	system	system	NOUN
easat-10444	46	5	is	be	AUX
easat-10444	46	6	increasingly	increasingly	ADV
easat-10444	46	7	focused	focus	VERB
easat-10444	46	8	on	on	ADP
easat-10444	46	9	risk	risk	NOUN
easat-10444	46	10	assessment	assessment	NOUN
easat-10444	46	11	and	and	CCONJ
easat-10444	46	12	mitigation	mitigation	NOUN
easat-10444	46	13	to	to	PART
easat-10444	46	14	ensure	ensure	VERB
easat-10444	46	15	the	the	DET
easat-10444	46	16	reliability	reliability	NOUN
easat-10444	46	17	of	of	ADP
easat-10444	46	18	financial	financial	ADJ
easat-10444	46	19	reporting	reporting	NOUN
easat-10444	47	1	[	[	X
easat-10444	47	2	25	25	NUM
easat-10444	47	3	]	]	PUNCT
easat-10444	47	4	.	.	PUNCT
easat-10444	48	1	organizational	organizational	ADJ
easat-10444	48	2	culture	culture	NOUN
easat-10444	48	3	plays	play	VERB
easat-10444	48	4	a	a	DET
easat-10444	48	5	crucial	crucial	ADJ
easat-10444	48	6	role	role	NOUN
easat-10444	48	7	in	in	ADP
easat-10444	48	8	ais	ais	PROPN
easat-10444	48	9	’s	’s	PART
easat-10444	48	10	success	success	NOUN
easat-10444	48	11	.	.	PUNCT
easat-10444	49	1	companies	company	NOUN
easat-10444	49	2	with	with	ADP
easat-10444	49	3	supportive	supportive	ADJ
easat-10444	49	4	cultures	culture	NOUN
easat-10444	49	5	tend	tend	VERB
easat-10444	49	6	to	to	PART
easat-10444	49	7	have	have	VERB
easat-10444	49	8	adequate	adequate	ADJ
easat-10444	49	9	internal	internal	ADJ
easat-10444	49	10	controls	control	NOUN
easat-10444	49	11	,	,	PUNCT
easat-10444	49	12	which	which	PRON
easat-10444	49	13	are	be	AUX
easat-10444	49	14	further	far	ADV
easat-10444	49	15	strengthened	strengthen	VERB
easat-10444	49	16	by	by	ADP
easat-10444	49	17	the	the	DET
easat-10444	49	18	adoption	adoption	NOUN
easat-10444	49	19	of	of	ADP
easat-10444	49	20	ai	ai	PROPN
easat-10444	49	21	[	[	X
easat-10444	49	22	26	26	NUM
easat-10444	49	23	]	]	PUNCT
easat-10444	49	24	.	.	PUNCT
easat-10444	50	1	ai	ai	VERB
easat-10444	50	2	can	can	AUX
easat-10444	50	3	significantly	significantly	ADV
easat-10444	50	4	improve	improve	VERB
easat-10444	50	5	the	the	DET
easat-10444	50	6	efficiency	efficiency	NOUN
easat-10444	50	7	and	and	CCONJ
easat-10444	50	8	accuracy	accuracy	NOUN
easat-10444	50	9	of	of	ADP
easat-10444	50	10	internal	internal	ADJ
easat-10444	50	11	control	control	NOUN
easat-10444	50	12	,	,	PUNCT
easat-10444	50	13	shifting	shift	VERB
easat-10444	50	14	governance	governance	NOUN
easat-10444	50	15	from	from	ADP
easat-10444	50	16	“	"	PUNCT
easat-10444	50	17	post	post	ADJ
easat-10444	50	18	-	-	ADJ
easat-10444	50	19	event	event	ADJ
easat-10444	50	20	remediation	remediation	NOUN
easat-10444	50	21	”	"	PUNCT
easat-10444	50	22	to	to	ADP
easat-10444	50	23	“	"	PUNCT
easat-10444	50	24	pre	pre	ADJ
easat-10444	50	25	-	-	ADJ
easat-10444	50	26	event	event	ADJ
easat-10444	50	27	prevention	prevention	NOUN
easat-10444	50	28	”	"	PUNCT
easat-10444	51	1	[	[	X
easat-10444	51	2	27	27	NUM
easat-10444	51	3	]	]	PUNCT
easat-10444	51	4	.	.	PUNCT
easat-10444	52	1	however	however	ADV
easat-10444	52	2	,	,	PUNCT
easat-10444	52	3	the	the	DET
easat-10444	52	4	types	type	NOUN
easat-10444	52	5	of	of	ADP
easat-10444	52	6	internal	internal	ADJ
easat-10444	52	7	control	control	NOUN
easat-10444	52	8	weaknesses	weakness	NOUN
easat-10444	52	9	that	that	PRON
easat-10444	52	10	most	most	ADJ
easat-10444	52	11	affect	affect	VERB
easat-10444	52	12	the	the	DET
easat-10444	52	13	reliability	reliability	NOUN
easat-10444	52	14	and	and	CCONJ
easat-10444	52	15	efficiency	efficiency	NOUN
easat-10444	52	16	of	of	ADP
easat-10444	52	17	ais	ais	PROPN
easat-10444	52	18	are	be	AUX
easat-10444	52	19	not	not	PART
easat-10444	52	20	well	well	ADV
easat-10444	52	21	documented	document	VERB
easat-10444	52	22	.	.	PUNCT
easat-10444	53	1	further	further	ADJ
easat-10444	53	2	research	research	NOUN
easat-10444	53	3	can	can	AUX
easat-10444	53	4	help	help	VERB
easat-10444	53	5	in	in	ADP
easat-10444	53	6	developing	develop	VERB
easat-10444	53	7	appropriate	appropriate	ADJ
easat-10444	53	8	strategies	strategy	NOUN
easat-10444	53	9	to	to	PART
easat-10444	53	10	mitigate	mitigate	VERB
easat-10444	53	11	these	these	DET
easat-10444	53	12	weaknesses	weakness	NOUN
easat-10444	53	13	.	.	PUNCT
easat-10444	54	1	aligning	align	VERB
easat-10444	54	2	ai	ai	VERB
easat-10444	54	3	capabilities	capability	NOUN
easat-10444	54	4	with	with	ADP
easat-10444	54	5	the	the	DET
easat-10444	54	6	specific	specific	ADJ
easat-10444	54	7	demands	demand	NOUN
easat-10444	54	8	of	of	ADP
easat-10444	54	9	crisis	crisis	NOUN
easat-10444	54	10	management	management	NOUN
easat-10444	54	11	is	be	AUX
easat-10444	54	12	far	far	ADV
easat-10444	54	13	from	from	ADP
easat-10444	54	14	straightforward	straightforward	ADJ
easat-10444	54	15	,	,	PUNCT
easat-10444	54	16	as	as	SCONJ
easat-10444	54	17	it	it	PRON
easat-10444	54	18	requires	require	VERB
easat-10444	54	19	organizational	organizational	ADJ
easat-10444	54	20	adaptation	adaptation	NOUN
easat-10444	54	21	and	and	CCONJ
easat-10444	54	22	contextual	contextual	ADJ
easat-10444	54	23	adjustments	adjustment	NOUN
easat-10444	54	24	[	[	X
easat-10444	54	25	25	25	NUM
easat-10444	54	26	]	]	PUNCT
easat-10444	54	27	.	.	PUNCT
easat-10444	55	1	moreover	moreover	ADV
easat-10444	55	2	,	,	PUNCT
easat-10444	55	3	the	the	DET
easat-10444	55	4	opaque	opaque	ADJ
easat-10444	55	5	nature	nature	NOUN
easat-10444	55	6	of	of	ADP
easat-10444	55	7	ai	ai	PRON
easat-10444	55	8	decision	decision	NOUN
easat-10444	55	9	-	-	PUNCT
easat-10444	55	10	making	making	NOUN
easat-10444	55	11	,	,	PUNCT
easat-10444	55	12	its	its	PRON
easat-10444	55	13	potential	potential	NOUN
easat-10444	55	14	for	for	ADP
easat-10444	55	15	unpredictable	unpredictable	ADJ
easat-10444	55	16	errors	error	NOUN
easat-10444	55	17	,	,	PUNCT
easat-10444	55	18	and	and	CCONJ
easat-10444	55	19	its	its	PRON
easat-10444	55	20	growing	grow	VERB
easat-10444	55	21	autonomy	autonomy	NOUN
easat-10444	55	22	introduce	introduce	VERB
easat-10444	55	23	additional	additional	ADJ
easat-10444	55	24	concerns	concern	NOUN
easat-10444	55	25	related	relate	VERB
easat-10444	55	26	to	to	ADP
easat-10444	55	27	security	security	NOUN
easat-10444	55	28	,	,	PUNCT
easat-10444	55	29	safety	safety	NOUN
easat-10444	55	30	,	,	PUNCT
easat-10444	55	31	and	and	CCONJ
easat-10444	55	32	governance	governance	NOUN
easat-10444	55	33	[	[	X
easat-10444	55	34	28	28	NUM
easat-10444	55	35	,	,	PUNCT
easat-10444	55	36	29	29	NUM
easat-10444	55	37	]	]	PUNCT
easat-10444	55	38	.	.	PUNCT
easat-10444	56	1	from	from	ADP
easat-10444	56	2	an	an	DET
easat-10444	56	3	ethical	ethical	ADJ
easat-10444	56	4	perspective	perspective	NOUN
easat-10444	56	5	,	,	PUNCT
easat-10444	56	6	scholars	scholar	NOUN
easat-10444	56	7	have	have	AUX
easat-10444	56	8	acknowledged	acknowledge	VERB
easat-10444	56	9	the	the	DET
easat-10444	56	10	regulatory	regulatory	ADJ
easat-10444	56	11	and	and	CCONJ
easat-10444	56	12	normative	normative	ADJ
easat-10444	56	13	challenges	challenge	NOUN
easat-10444	56	14	of	of	ADP
easat-10444	56	15	ai	ai	VERB
easat-10444	56	16	in	in	ADP
easat-10444	56	17	accounting	accounting	NOUN
easat-10444	56	18	;	;	PUNCT
easat-10444	56	19	however	however	ADV
easat-10444	56	20	,	,	PUNCT
easat-10444	56	21	these	these	DET
easat-10444	56	22	debates	debate	NOUN
easat-10444	56	23	remain	remain	VERB
easat-10444	56	24	relatively	relatively	ADV
easat-10444	56	25	underdeveloped	underdeveloped	ADJ
easat-10444	56	26	.	.	PUNCT
easat-10444	57	1	issues	issue	NOUN
easat-10444	57	2	such	such	ADJ
easat-10444	57	3	as	as	ADP
easat-10444	57	4	data	data	NOUN
easat-10444	57	5	privacy	privacy	NOUN
easat-10444	57	6	,	,	PUNCT
easat-10444	57	7	algorithmic	algorithmic	ADJ
easat-10444	57	8	bias	bias	NOUN
easat-10444	57	9	,	,	PUNCT
easat-10444	57	10	and	and	CCONJ
easat-10444	57	11	the	the	DET
easat-10444	57	12	need	need	NOUN
easat-10444	57	13	for	for	ADP
easat-10444	57	14	explainable	explainable	ADJ
easat-10444	57	15	ai	ai	NOUN
easat-10444	57	16	are	be	AUX
easat-10444	57	17	critical	critical	ADJ
easat-10444	57	18	areas	area	NOUN
easat-10444	57	19	that	that	PRON
easat-10444	57	20	require	require	VERB
easat-10444	57	21	further	further	ADJ
easat-10444	57	22	empirical	empirical	ADJ
easat-10444	57	23	investigation	investigation	NOUN
easat-10444	58	1	[	[	X
easat-10444	58	2	21	21	NUM
easat-10444	58	3	-	-	SYM
easat-10444	58	4	23	23	NUM
easat-10444	58	5	]	]	PUNCT
easat-10444	58	6	.	.	PUNCT
easat-10444	59	1	at	at	ADP
easat-10444	59	2	the	the	DET
easat-10444	59	3	same	same	ADJ
easat-10444	59	4	time	time	NOUN
easat-10444	59	5	,	,	PUNCT
easat-10444	59	6	embedding	embed	VERB
easat-10444	59	7	ai	ai	VERB
easat-10444	59	8	into	into	ADP
easat-10444	59	9	internal	internal	ADJ
easat-10444	59	10	control	control	NOUN
easat-10444	59	11	mechanisms	mechanism	NOUN
easat-10444	59	12	broadens	broaden	VERB
easat-10444	59	13	the	the	DET
easat-10444	59	14	cybersecurity	cybersecurity	NOUN
easat-10444	59	15	threat	threat	NOUN
easat-10444	59	16	landscape	landscape	NOUN
easat-10444	59	17	by	by	ADP
easat-10444	59	18	creating	create	VERB
easat-10444	59	19	vulnerabilities	vulnerability	NOUN
easat-10444	59	20	similar	similar	ADJ
easat-10444	59	21	to	to	ADP
easat-10444	59	22	those	those	PRON
easat-10444	59	23	in	in	ADP
easat-10444	59	24	it	it	PRON
easat-10444	60	1	[	[	X
easat-10444	60	2	30	30	NUM
easat-10444	60	3	]	]	PUNCT
easat-10444	60	4	.	.	PUNCT
easat-10444	61	1	taken	take	VERB
easat-10444	61	2	together	together	ADV
easat-10444	61	3	,	,	PUNCT
easat-10444	61	4	the	the	DET
easat-10444	61	5	risks	risk	NOUN
easat-10444	61	6	,	,	PUNCT
easat-10444	61	7	opportunities	opportunity	NOUN
easat-10444	61	8	,	,	PUNCT
easat-10444	61	9	and	and	CCONJ
easat-10444	61	10	challenges	challenge	NOUN
easat-10444	61	11	associated	associate	VERB
easat-10444	61	12	with	with	ADP
easat-10444	61	13	integrating	integrate	VERB
easat-10444	61	14	ai	ai	INTJ
easat-10444	61	15	and	and	CCONJ
easat-10444	61	16	internal	internal	ADJ
easat-10444	61	17	controls	control	NOUN
easat-10444	61	18	into	into	ADP
easat-10444	61	19	ais	ais	PROPN
easat-10444	61	20	highlight	highlight	VERB
easat-10444	61	21	the	the	DET
easat-10444	61	22	need	need	NOUN
easat-10444	61	23	for	for	ADP
easat-10444	61	24	more	more	ADV
easat-10444	61	25	indepth	indepth	ADJ
easat-10444	61	26	and	and	CCONJ
easat-10444	61	27	sustained	sustain	VERB
easat-10444	61	28	scholarly	scholarly	ADJ
easat-10444	61	29	inquiry	inquiry	NOUN
easat-10444	61	30	.	.	PUNCT
easat-10444	62	1	the	the	DET
easat-10444	62	2	interaction	interaction	NOUN
easat-10444	62	3	between	between	ADP
easat-10444	62	4	ai	ai	PROPN
easat-10444	62	5	systems	system	NOUN
easat-10444	62	6	and	and	CCONJ
easat-10444	62	7	human	human	ADJ
easat-10444	62	8	accountants	accountant	NOUN
easat-10444	62	9	,	,	PUNCT
easat-10444	62	10	particularly	particularly	ADV
easat-10444	62	11	in	in	ADP
easat-10444	62	12	decision	decision	NOUN
easat-10444	62	13	-	-	PUNCT
easat-10444	62	14	making	make	VERB
easat-10444	62	15	and	and	CCONJ
easat-10444	62	16	strategic	strategic	ADJ
easat-10444	62	17	functions	function	NOUN
easat-10444	62	18	,	,	PUNCT
easat-10444	62	19	remains	remain	VERB
easat-10444	62	20	a	a	DET
easat-10444	62	21	relatively	relatively	ADV
easat-10444	62	22	understudied	understudied	ADJ
easat-10444	62	23	area	area	NOUN
easat-10444	62	24	of	of	ADP
easat-10444	62	25	research	research	NOUN
easat-10444	62	26	.	.	PUNCT
easat-10444	63	1	clarifying	clarify	VERB
easat-10444	63	2	how	how	SCONJ
easat-10444	63	3	ai	ai	AUX
easat-10444	63	4	can	can	AUX
easat-10444	63	5	complement	complement	VERB
easat-10444	63	6	professional	professional	ADJ
easat-10444	63	7	judgment	judgment	NOUN
easat-10444	63	8	and	and	CCONJ
easat-10444	63	9	determining	determine	VERB
easat-10444	63	10	the	the	DET
easat-10444	63	11	extent	extent	NOUN
easat-10444	63	12	to	to	PART
easat-10444	63	13	which	which	PRON
easat-10444	63	14	it	it	PRON
easat-10444	63	15	is	be	AUX
easat-10444	63	16	capable	capable	ADJ
easat-10444	63	17	of	of	ADP
easat-10444	63	18	automating	automate	VERB
easat-10444	63	19	surveillance	surveillance	NOUN
easat-10444	63	20	activities	activity	NOUN
easat-10444	63	21	are	be	AUX
easat-10444	63	22	therefore	therefore	ADV
easat-10444	63	23	crucial	crucial	ADJ
easat-10444	63	24	questions	question	NOUN
easat-10444	63	25	[	[	X
easat-10444	63	26	21	21	NUM
easat-10444	63	27	,	,	PUNCT
easat-10444	63	28	22	22	NUM
easat-10444	63	29	,	,	PUNCT
easat-10444	63	30	31	31	NUM
easat-10444	63	31	]	]	PUNCT
easat-10444	63	32	.	.	PUNCT
easat-10444	64	1	however	however	ADV
easat-10444	64	2	,	,	PUNCT
easat-10444	64	3	continuous	continuous	ADJ
easat-10444	64	4	auditing	auditing	NOUN
easat-10444	64	5	and	and	CCONJ
easat-10444	64	6	advanced	advanced	ADJ
easat-10444	64	7	data	datum	NOUN
easat-10444	64	8	analysis	analysis	NOUN
easat-10444	64	9	are	be	AUX
easat-10444	64	10	widely	widely	ADV
easat-10444	64	11	recognized	recognize	VERB
easat-10444	64	12	as	as	ADP
easat-10444	64	13	promising	promising	ADJ
easat-10444	64	14	tools	tool	NOUN
easat-10444	64	15	;	;	PUNCT
easat-10444	64	16	their	their	PRON
easat-10444	64	17	specific	specific	ADJ
easat-10444	64	18	contribution	contribution	NOUN
easat-10444	64	19	to	to	ADP
easat-10444	64	20	enhancing	enhance	VERB
easat-10444	64	21	internal	internal	ADJ
easat-10444	64	22	audit	audit	NOUN
easat-10444	64	23	effectiveness	effectiveness	NOUN
easat-10444	64	24	is	be	AUX
easat-10444	64	25	not	not	PART
easat-10444	64	26	yet	yet	ADV
easat-10444	64	27	fully	fully	ADV
easat-10444	64	28	understood	understand	VERB
easat-10444	64	29	.	.	PUNCT
easat-10444	65	1	further	further	ADJ
easat-10444	65	2	inquiry	inquiry	NOUN
easat-10444	65	3	is	be	AUX
easat-10444	65	4	needed	need	VERB
easat-10444	65	5	to	to	PART
easat-10444	65	6	explore	explore	VERB
easat-10444	65	7	how	how	SCONJ
easat-10444	65	8	these	these	DET
easat-10444	65	9	technologies	technology	NOUN
easat-10444	65	10	can	can	AUX
easat-10444	65	11	be	be	AUX
easat-10444	65	12	deployed	deploy	VERB
easat-10444	65	13	to	to	PART
easat-10444	65	14	generate	generate	VERB
easat-10444	65	15	real	real	ADJ
easat-10444	65	16	-	-	PUNCT
easat-10444	65	17	time	time	NOUN
easat-10444	65	18	insights	insight	NOUN
easat-10444	65	19	and	and	CCONJ
easat-10444	65	20	support	support	VERB
easat-10444	65	21	the	the	DET
easat-10444	65	22	early	early	ADJ
easat-10444	65	23	detection	detection	NOUN
easat-10444	65	24	of	of	ADP
easat-10444	65	25	429	429	NUM
easat-10444	65	26	edelweiss	edelweiss	PROPN
easat-10444	65	27	applied	apply	VERB
easat-10444	65	28	science	science	NOUN
easat-10444	65	29	and	and	CCONJ
easat-10444	65	30	technology	technology	NOUN
easat-10444	65	31	issn	issn	PROPN
easat-10444	65	32	:	:	PUNCT
easat-10444	65	33	2576	2576	NUM
easat-10444	65	34	-	-	SYM
easat-10444	65	35	8484	8484	NUM
easat-10444	65	36	vol	vol	NOUN
easat-10444	65	37	.	.	PROPN
easat-10444	66	1	9	9	NUM
easat-10444	66	2	,	,	PUNCT
easat-10444	66	3	no	no	INTJ
easat-10444	66	4	.	.	NOUN
easat-10444	66	5	10	10	NUM
easat-10444	66	6	:	:	SYM
easat-10444	66	7	427	427	NUM
easat-10444	66	8	-	-	SYM
easat-10444	66	9	438	438	NUM
easat-10444	66	10	,	,	PUNCT
easat-10444	66	11	2025	2025	NUM
easat-10444	66	12	doi	doi	NOUN
easat-10444	66	13	:	:	PUNCT
easat-10444	66	14	10.55214/2576	10.55214/2576	NUM
easat-10444	66	15	-	-	SYM
easat-10444	66	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	67	1	©	©	PROPN
easat-10444	67	2	2025	2025	NUM
easat-10444	67	3	by	by	ADP
easat-10444	67	4	the	the	DET
easat-10444	67	5	authors	author	NOUN
easat-10444	67	6	;	;	PUNCT
easat-10444	67	7	licensee	licensee	PROPN
easat-10444	67	8	learning	learn	VERB
easat-10444	67	9	gate	gate	PROPN
easat-10444	67	10	risks	risk	NOUN
easat-10444	67	11	[	[	X
easat-10444	67	12	32	32	NUM
easat-10444	67	13	]	]	PUNCT
easat-10444	67	14	.	.	PUNCT
easat-10444	68	1	addressing	address	VERB
easat-10444	68	2	these	these	DET
easat-10444	68	3	unresolved	unresolved	ADJ
easat-10444	68	4	issues	issue	NOUN
easat-10444	68	5	calls	call	VERB
easat-10444	68	6	for	for	ADP
easat-10444	68	7	a	a	DET
easat-10444	68	8	multidisciplinary	multidisciplinary	ADJ
easat-10444	68	9	perspective	perspective	NOUN
easat-10444	68	10	that	that	PRON
easat-10444	68	11	integrates	integrate	VERB
easat-10444	68	12	knowledge	knowledge	NOUN
easat-10444	68	13	from	from	ADP
easat-10444	68	14	technology	technology	NOUN
easat-10444	68	15	,	,	PUNCT
easat-10444	68	16	management	management	NOUN
easat-10444	68	17	,	,	PUNCT
easat-10444	68	18	and	and	CCONJ
easat-10444	68	19	auditing	auditing	NOUN
easat-10444	68	20	.	.	PUNCT
easat-10444	69	1	by	by	ADP
easat-10444	69	2	focusing	focus	VERB
easat-10444	69	3	on	on	ADP
easat-10444	69	4	these	these	DET
easat-10444	69	5	areas	area	NOUN
easat-10444	69	6	,	,	PUNCT
easat-10444	69	7	future	future	ADJ
easat-10444	69	8	research	research	NOUN
easat-10444	69	9	can	can	AUX
easat-10444	69	10	significantly	significantly	ADV
easat-10444	69	11	improve	improve	VERB
easat-10444	69	12	the	the	DET
easat-10444	69	13	effectiveness	effectiveness	NOUN
easat-10444	69	14	and	and	CCONJ
easat-10444	69	15	efficiency	efficiency	NOUN
easat-10444	69	16	of	of	ADP
easat-10444	69	17	ai	ai	NOUN
easat-10444	69	18	-	-	PUNCT
easat-10444	69	19	based	base	VERB
easat-10444	69	20	internal	internal	ADJ
easat-10444	69	21	audit	audit	NOUN
easat-10444	69	22	and	and	CCONJ
easat-10444	69	23	control	control	NOUN
easat-10444	69	24	mechanisms	mechanism	NOUN
easat-10444	69	25	.	.	PUNCT
easat-10444	70	1	to	to	PART
easat-10444	70	2	respond	respond	VERB
easat-10444	70	3	to	to	ADP
easat-10444	70	4	this	this	DET
easat-10444	70	5	research	research	NOUN
easat-10444	70	6	need	need	NOUN
easat-10444	70	7	,	,	PUNCT
easat-10444	70	8	the	the	DET
easat-10444	70	9	study	study	NOUN
easat-10444	70	10	adopts	adopt	VERB
easat-10444	70	11	a	a	DET
easat-10444	70	12	systematic	systematic	ADJ
easat-10444	70	13	literature	literature	NOUN
easat-10444	70	14	review	review	NOUN
easat-10444	70	15	(	(	PUNCT
easat-10444	70	16	slr	slr	X
easat-10444	70	17	)	)	PUNCT
easat-10444	70	18	method	method	NOUN
easat-10444	70	19	guided	guide	VERB
easat-10444	70	20	by	by	ADP
easat-10444	70	21	the	the	DET
easat-10444	70	22	prisma	prisma	PROPN
easat-10444	70	23	2020	2020	NUM
easat-10444	70	24	protocol	protocol	NOUN
easat-10444	70	25	,	,	PUNCT
easat-10444	70	26	enabling	enable	VERB
easat-10444	70	27	the	the	DET
easat-10444	70	28	identification	identification	NOUN
easat-10444	70	29	,	,	PUNCT
easat-10444	70	30	synthesis	synthesis	NOUN
easat-10444	70	31	,	,	PUNCT
easat-10444	70	32	and	and	CCONJ
easat-10444	70	33	classification	classification	NOUN
easat-10444	70	34	of	of	ADP
easat-10444	70	35	the	the	DET
easat-10444	70	36	latest	late	ADJ
easat-10444	70	37	research	research	NOUN
easat-10444	70	38	results	result	NOUN
easat-10444	70	39	that	that	PRON
easat-10444	70	40	discuss	discuss	VERB
easat-10444	70	41	the	the	DET
easat-10444	70	42	integration	integration	NOUN
easat-10444	70	43	of	of	ADP
easat-10444	70	44	ai	ai	ADJ
easat-10444	70	45	and	and	CCONJ
easat-10444	70	46	internal	internal	ADJ
easat-10444	70	47	control	control	NOUN
easat-10444	70	48	practices	practice	NOUN
easat-10444	70	49	in	in	ADP
easat-10444	70	50	the	the	DET
easat-10444	70	51	context	context	NOUN
easat-10444	70	52	of	of	ADP
easat-10444	70	53	strengthening	strengthen	VERB
easat-10444	70	54	the	the	DET
easat-10444	70	55	effectiveness	effectiveness	NOUN
easat-10444	70	56	of	of	ADP
easat-10444	70	57	accounting	accounting	NOUN
easat-10444	70	58	information	information	NOUN
easat-10444	70	59	systems	system	NOUN
easat-10444	70	60	.	.	PUNCT
easat-10444	71	1	this	this	DET
easat-10444	71	2	study	study	NOUN
easat-10444	71	3	is	be	AUX
easat-10444	71	4	expected	expect	VERB
easat-10444	71	5	to	to	PART
easat-10444	71	6	make	make	VERB
easat-10444	71	7	a	a	DET
easat-10444	71	8	conceptual	conceptual	ADJ
easat-10444	71	9	contribution	contribution	NOUN
easat-10444	71	10	to	to	ADP
easat-10444	71	11	building	build	VERB
easat-10444	71	12	a	a	DET
easat-10444	71	13	theoretical	theoretical	ADJ
easat-10444	71	14	framework	framework	NOUN
easat-10444	71	15	,	,	PUNCT
easat-10444	71	16	as	as	ADV
easat-10444	71	17	well	well	ADV
easat-10444	71	18	as	as	ADP
easat-10444	71	19	offer	offer	VERB
easat-10444	71	20	future	future	ADJ
easat-10444	71	21	research	research	NOUN
easat-10444	71	22	directions	direction	NOUN
easat-10444	71	23	relevant	relevant	ADJ
easat-10444	71	24	to	to	ADP
easat-10444	71	25	technological	technological	ADJ
easat-10444	71	26	developments	development	NOUN
easat-10444	71	27	and	and	CCONJ
easat-10444	71	28	financial	financial	ADJ
easat-10444	71	29	information	information	NOUN
easat-10444	71	30	governance	governance	NOUN
easat-10444	71	31	needs	need	VERB
easat-10444	71	32	in	in	ADP
easat-10444	71	33	the	the	DET
easat-10444	71	34	digital	digital	ADJ
easat-10444	71	35	era	era	NOUN
easat-10444	71	36	.	.	PUNCT
easat-10444	72	1	2	2	X
easat-10444	72	2	.	.	X
easat-10444	72	3	methodology	methodology	NOUN
easat-10444	72	4	2.1	2.1	NUM
easat-10444	72	5	.	.	PUNCT
easat-10444	73	1	research	research	NOUN
easat-10444	73	2	design	design	NOUN
easat-10444	73	3	this	this	DET
easat-10444	73	4	study	study	NOUN
easat-10444	73	5	employs	employ	VERB
easat-10444	73	6	a	a	DET
easat-10444	73	7	systematic	systematic	ADJ
easat-10444	73	8	literature	literature	NOUN
easat-10444	73	9	review	review	NOUN
easat-10444	73	10	(	(	PUNCT
easat-10444	73	11	slr	slr	NOUN
easat-10444	73	12	)	)	PUNCT
easat-10444	73	13	approach	approach	NOUN
easat-10444	73	14	,	,	PUNCT
easat-10444	73	15	following	follow	VERB
easat-10444	73	16	the	the	DET
easat-10444	73	17	prisma	prisma	PROPN
easat-10444	73	18	2020	2020	NUM
easat-10444	73	19	(	(	PUNCT
easat-10444	73	20	preferred	prefer	VERB
easat-10444	73	21	reporting	reporting	NOUN
easat-10444	73	22	items	item	NOUN
easat-10444	73	23	for	for	ADP
easat-10444	73	24	systematic	systematic	ADJ
easat-10444	73	25	reviews	review	NOUN
easat-10444	73	26	and	and	CCONJ
easat-10444	73	27	meta	meta	NOUN
easat-10444	73	28	-	-	PUNCT
easat-10444	73	29	analyses	analysis	NOUN
easat-10444	73	30	)	)	PUNCT
easat-10444	73	31	guidelines	guideline	NOUN
easat-10444	73	32	.	.	PUNCT
easat-10444	74	1	the	the	DET
easat-10444	74	2	slr	slr	NOUN
easat-10444	74	3	approach	approach	NOUN
easat-10444	74	4	was	be	AUX
easat-10444	74	5	chosen	choose	VERB
easat-10444	74	6	to	to	PART
easat-10444	74	7	ensure	ensure	VERB
easat-10444	74	8	transparency	transparency	NOUN
easat-10444	74	9	,	,	PUNCT
easat-10444	74	10	replication	replication	NOUN
easat-10444	74	11	,	,	PUNCT
easat-10444	74	12	and	and	CCONJ
easat-10444	74	13	rigor	rigor	VERB
easat-10444	74	14	in	in	ADP
easat-10444	74	15	the	the	DET
easat-10444	74	16	literature	literature	NOUN
easat-10444	74	17	review	review	NOUN
easat-10444	74	18	process	process	NOUN
easat-10444	74	19	[	[	X
easat-10444	74	20	33	33	NUM
easat-10444	74	21	]	]	PUNCT
easat-10444	74	22	.	.	PUNCT
easat-10444	75	1	in	in	ADP
easat-10444	75	2	this	this	DET
easat-10444	75	3	study	study	NOUN
easat-10444	75	4	,	,	PUNCT
easat-10444	75	5	the	the	DET
easat-10444	75	6	review	review	NOUN
easat-10444	75	7	was	be	AUX
easat-10444	75	8	organized	organize	VERB
easat-10444	75	9	into	into	ADP
easat-10444	75	10	four	four	NUM
easat-10444	75	11	stages	stage	NOUN
easat-10444	75	12	:	:	PUNCT
easat-10444	75	13	identification	identification	NOUN
easat-10444	75	14	,	,	PUNCT
easat-10444	75	15	screening	screening	NOUN
easat-10444	75	16	,	,	PUNCT
easat-10444	75	17	eligibility	eligibility	NOUN
easat-10444	75	18	assessment	assessment	NOUN
easat-10444	75	19	,	,	PUNCT
easat-10444	75	20	and	and	CCONJ
easat-10444	75	21	final	final	ADJ
easat-10444	75	22	inclusion	inclusion	NOUN
easat-10444	75	23	.	.	PUNCT
easat-10444	76	1	a	a	DET
easat-10444	76	2	prisma	prisma	PROPN
easat-10444	76	3	flowchart	flowchart	NOUN
easat-10444	76	4	is	be	AUX
easat-10444	76	5	included	include	VERB
easat-10444	76	6	to	to	PART
easat-10444	76	7	illustrate	illustrate	VERB
easat-10444	76	8	the	the	DET
easat-10444	76	9	systematic	systematic	ADJ
easat-10444	76	10	process	process	NOUN
easat-10444	76	11	for	for	ADP
easat-10444	76	12	selecting	select	VERB
easat-10444	76	13	articles	article	NOUN
easat-10444	76	14	.	.	PUNCT
easat-10444	77	1	2.2	2.2	NUM
easat-10444	77	2	.	.	PUNCT
easat-10444	78	1	research	research	NOUN
easat-10444	78	2	questions	question	NOUN
easat-10444	78	3	to	to	PART
easat-10444	78	4	ensure	ensure	VERB
easat-10444	78	5	clarity	clarity	NOUN
easat-10444	78	6	and	and	CCONJ
easat-10444	78	7	focus	focus	VERB
easat-10444	78	8	,	,	PUNCT
easat-10444	78	9	this	this	DET
easat-10444	78	10	systematic	systematic	ADJ
easat-10444	78	11	review	review	NOUN
easat-10444	78	12	is	be	AUX
easat-10444	78	13	guided	guide	VERB
easat-10444	78	14	by	by	ADP
easat-10444	78	15	the	the	DET
easat-10444	78	16	following	follow	VERB
easat-10444	78	17	research	research	NOUN
easat-10444	78	18	questions	question	NOUN
easat-10444	78	19	,	,	PUNCT
easat-10444	78	20	which	which	PRON
easat-10444	78	21	serve	serve	VERB
easat-10444	78	22	as	as	ADP
easat-10444	78	23	the	the	DET
easat-10444	78	24	analytical	analytical	ADJ
easat-10444	78	25	foundation	foundation	NOUN
easat-10444	78	26	for	for	ADP
easat-10444	78	27	the	the	DET
easat-10444	78	28	study	study	NOUN
easat-10444	78	29	.	.	PUNCT
easat-10444	79	1	rq1	rq1	NOUN
easat-10444	79	2	:	:	PUNCT
easat-10444	79	3	how	how	SCONJ
easat-10444	79	4	does	do	AUX
easat-10444	79	5	the	the	DET
easat-10444	79	6	integration	integration	NOUN
easat-10444	79	7	of	of	ADP
easat-10444	79	8	artificial	artificial	ADJ
easat-10444	79	9	intelligence	intelligence	NOUN
easat-10444	79	10	(	(	PUNCT
easat-10444	79	11	ai	ai	AUX
easat-10444	79	12	)	)	PUNCT
easat-10444	79	13	contribute	contribute	VERB
easat-10444	79	14	to	to	ADP
easat-10444	79	15	increasing	increase	VERB
easat-10444	79	16	the	the	DET
easat-10444	79	17	effectiveness	effectiveness	NOUN
easat-10444	79	18	of	of	ADP
easat-10444	79	19	accounting	accounting	NOUN
easat-10444	79	20	information	information	NOUN
easat-10444	79	21	systems	system	NOUN
easat-10444	79	22	?	?	PUNCT
easat-10444	80	1	rq2	rq2	NOUN
easat-10444	80	2	:	:	PUNCT
easat-10444	80	3	how	how	SCONJ
easat-10444	80	4	do	do	AUX
easat-10444	80	5	internal	internal	ADJ
easat-10444	80	6	control	control	NOUN
easat-10444	80	7	practices	practice	NOUN
easat-10444	80	8	play	play	VERB
easat-10444	80	9	a	a	DET
easat-10444	80	10	role	role	NOUN
easat-10444	80	11	in	in	ADP
easat-10444	80	12	strengthening	strengthen	VERB
easat-10444	80	13	the	the	DET
easat-10444	80	14	reliability	reliability	NOUN
easat-10444	80	15	and	and	CCONJ
easat-10444	80	16	efficiency	efficiency	NOUN
easat-10444	80	17	of	of	ADP
easat-10444	80	18	accounting	account	VERB
easat-10444	80	19	information	information	NOUN
easat-10444	80	20	systems	system	NOUN
easat-10444	80	21	?	?	PUNCT
easat-10444	81	1	rq3	rq3	NOUN
easat-10444	81	2	:	:	PUNCT
easat-10444	81	3	what	what	PRON
easat-10444	81	4	are	be	AUX
easat-10444	81	5	the	the	DET
easat-10444	81	6	challenges	challenge	NOUN
easat-10444	81	7	,	,	PUNCT
easat-10444	81	8	risks	risk	NOUN
easat-10444	81	9	,	,	PUNCT
easat-10444	81	10	and	and	CCONJ
easat-10444	81	11	opportunities	opportunity	NOUN
easat-10444	81	12	that	that	PRON
easat-10444	81	13	arise	arise	VERB
easat-10444	81	14	in	in	ADP
easat-10444	81	15	integrating	integrate	VERB
easat-10444	81	16	ai	ai	INTJ
easat-10444	81	17	and	and	CCONJ
easat-10444	81	18	internal	internal	ADJ
easat-10444	81	19	controls	control	NOUN
easat-10444	81	20	into	into	ADP
easat-10444	81	21	ais	ais	PROPN
easat-10444	81	22	?	?	PUNCT
easat-10444	82	1	rq4	rq4	NOUN
easat-10444	82	2	:	:	PUNCT
easat-10444	82	3	what	what	PRON
easat-10444	82	4	are	be	AUX
easat-10444	82	5	the	the	DET
easat-10444	82	6	research	research	NOUN
easat-10444	82	7	gaps	gap	NOUN
easat-10444	82	8	that	that	PRON
easat-10444	82	9	are	be	AUX
easat-10444	82	10	still	still	ADV
easat-10444	82	11	open	open	ADJ
easat-10444	82	12	in	in	ADP
easat-10444	82	13	the	the	DET
easat-10444	82	14	development	development	NOUN
easat-10444	82	15	of	of	ADP
easat-10444	82	16	ai	ai	NOUN
easat-10444	82	17	-	-	PUNCT
easat-10444	82	18	based	base	VERB
easat-10444	82	19	ais	ais	NOUN
easat-10444	82	20	effectiveness	effectiveness	NOUN
easat-10444	82	21	and	and	CCONJ
easat-10444	82	22	internal	internal	ADJ
easat-10444	82	23	controls	control	NOUN
easat-10444	82	24	?	?	PUNCT
easat-10444	83	1	these	these	DET
easat-10444	83	2	four	four	NUM
easat-10444	83	3	questions	question	NOUN
easat-10444	83	4	form	form	VERB
easat-10444	83	5	the	the	DET
easat-10444	83	6	basis	basis	NOUN
easat-10444	83	7	for	for	ADP
easat-10444	83	8	filtering	filter	VERB
easat-10444	83	9	,	,	PUNCT
easat-10444	83	10	reviewing	reviewing	NOUN
easat-10444	83	11	,	,	PUNCT
easat-10444	83	12	and	and	CCONJ
easat-10444	83	13	classifying	classify	VERB
easat-10444	83	14	the	the	DET
easat-10444	83	15	findings	finding	NOUN
easat-10444	83	16	of	of	ADP
easat-10444	83	17	the	the	DET
easat-10444	83	18	selected	select	VERB
easat-10444	83	19	articles	article	NOUN
easat-10444	83	20	,	,	PUNCT
easat-10444	83	21	as	as	ADV
easat-10444	83	22	well	well	ADV
easat-10444	83	23	as	as	ADP
easat-10444	83	24	creating	create	VERB
easat-10444	83	25	a	a	DET
easat-10444	83	26	conceptual	conceptual	ADJ
easat-10444	83	27	basis	basis	NOUN
easat-10444	83	28	for	for	ADP
easat-10444	83	29	the	the	DET
easat-10444	83	30	development	development	NOUN
easat-10444	83	31	of	of	ADP
easat-10444	83	32	theoretical	theoretical	ADJ
easat-10444	83	33	models	model	NOUN
easat-10444	83	34	and	and	CCONJ
easat-10444	83	35	future	future	ADJ
easat-10444	83	36	research	research	NOUN
easat-10444	83	37	directions	direction	NOUN
easat-10444	83	38	.	.	PUNCT
easat-10444	84	1	2.3	2.3	NUM
easat-10444	84	2	.	.	PUNCT
easat-10444	84	3	data	datum	NOUN
easat-10444	84	4	sources	source	NOUN
easat-10444	84	5	and	and	CCONJ
easat-10444	84	6	search	search	NOUN
easat-10444	84	7	strategies	strategy	NOUN
easat-10444	84	8	the	the	DET
easat-10444	84	9	literature	literature	NOUN
easat-10444	84	10	search	search	NOUN
easat-10444	84	11	was	be	AUX
easat-10444	84	12	conducted	conduct	VERB
easat-10444	84	13	through	through	ADP
easat-10444	84	14	the	the	DET
easat-10444	84	15	scopus	scopus	PROPN
easat-10444	84	16	database	database	NOUN
easat-10444	84	17	.	.	PUNCT
easat-10444	85	1	it	it	PRON
easat-10444	85	2	was	be	AUX
easat-10444	85	3	chosen	choose	VERB
easat-10444	85	4	because	because	SCONJ
easat-10444	85	5	it	it	PRON
easat-10444	85	6	has	have	VERB
easat-10444	85	7	a	a	DET
easat-10444	85	8	wide	wide	ADJ
easat-10444	85	9	coverage	coverage	NOUN
easat-10444	85	10	of	of	ADP
easat-10444	85	11	international	international	ADJ
easat-10444	85	12	journals	journal	NOUN
easat-10444	85	13	,	,	PUNCT
easat-10444	85	14	provides	provide	VERB
easat-10444	85	15	complete	complete	ADJ
easat-10444	85	16	metadata	metadata	NOUN
easat-10444	85	17	,	,	PUNCT
easat-10444	85	18	and	and	CCONJ
easat-10444	85	19	is	be	AUX
easat-10444	85	20	recognized	recognize	VERB
easat-10444	85	21	as	as	ADP
easat-10444	85	22	one	one	NUM
easat-10444	85	23	of	of	ADP
easat-10444	85	24	the	the	DET
easat-10444	85	25	leading	lead	VERB
easat-10444	85	26	scientific	scientific	ADJ
easat-10444	85	27	databases	database	NOUN
easat-10444	85	28	in	in	ADP
easat-10444	85	29	management	management	NOUN
easat-10444	85	30	and	and	CCONJ
easat-10444	85	31	accounting	accounting	NOUN
easat-10444	85	32	studies	study	NOUN
easat-10444	85	33	.	.	PUNCT
easat-10444	86	1	the	the	DET
easat-10444	86	2	search	search	NOUN
easat-10444	86	3	was	be	AUX
easat-10444	86	4	conducted	conduct	VERB
easat-10444	86	5	using	use	VERB
easat-10444	86	6	the	the	DET
easat-10444	86	7	keywords	keyword	NOUN
easat-10444	86	8	:	:	PUNCT
easat-10444	86	9	“	"	PUNCT
easat-10444	86	10	artificial	artificial	ADJ
easat-10444	86	11	intelligence	intelligence	NOUN
easat-10444	86	12	”	"	PUNCT
easat-10444	86	13	or	or	CCONJ
easat-10444	86	14	“	"	PUNCT
easat-10444	86	15	ai	ai	VERB
easat-10444	86	16	”	"	PUNCT
easat-10444	86	17	and	and	CCONJ
easat-10444	86	18	“	"	PUNCT
easat-10444	86	19	accounting	account	VERB
easat-10444	86	20	information	information	NOUN
easat-10444	86	21	system	system	NOUN
easat-10444	86	22	”	"	PUNCT
easat-10444	86	23	or	or	CCONJ
easat-10444	86	24	“	"	PUNCT
easat-10444	86	25	ais	ais	PROPN
easat-10444	86	26	”	"	PUNCT
easat-10444	86	27	and	and	CCONJ
easat-10444	86	28	“	"	PUNCT
easat-10444	86	29	internal	internal	ADJ
easat-10444	86	30	control	control	NOUN
easat-10444	86	31	”	"	PUNCT
easat-10444	86	32	.	.	PUNCT
easat-10444	87	1	query	query	NOUN
easat-10444	87	2	analysis	analysis	NOUN
easat-10444	87	3	search	search	NOUN
easat-10444	87	4	in	in	ADP
easat-10444	87	5	scopus	scopus	NOUN
easat-10444	87	6	is	be	AUX
easat-10444	87	7	:	:	PUNCT
easat-10444	87	8	(	(	PUNCT
easat-10444	87	9	"	"	PUNCT
easat-10444	87	10	artificial	artificial	ADJ
easat-10444	87	11	intelligence	intelligence	NOUN
easat-10444	87	12	"	"	PUNCT
easat-10444	87	13	or	or	CCONJ
easat-10444	87	14	"	"	PUNCT
easat-10444	87	15	ai	ai	VERB
easat-10444	87	16	"	"	PUNCT
easat-10444	87	17	and	and	CCONJ
easat-10444	87	18	"	"	PUNCT
easat-10444	87	19	accounting	account	VERB
easat-10444	87	20	information	information	NOUN
easat-10444	87	21	system	system	NOUN
easat-10444	87	22	"	"	PUNCT
easat-10444	87	23	or	or	CCONJ
easat-10444	87	24	"	"	PUNCT
easat-10444	87	25	ais	ais	NOUN
easat-10444	87	26	"	"	PUNCT
easat-10444	87	27	and	and	CCONJ
easat-10444	87	28	"	"	PUNCT
easat-10444	87	29	internal	internal	ADJ
easat-10444	87	30	control	control	NOUN
easat-10444	87	31	"	"	PUNCT
easat-10444	87	32	)	)	PUNCT
easat-10444	87	33	and	and	CCONJ
easat-10444	87	34	pubyear	pubyear	PROPN
easat-10444	87	35	>	>	X
easat-10444	87	36	2014	2014	NUM
easat-10444	87	37	and	and	CCONJ
easat-10444	87	38	pubyear	pubyear	NOUN
easat-10444	87	39	<	<	X
easat-10444	87	40	2026	2026	NUM
easat-10444	87	41	and	and	CCONJ
easat-10444	87	42	(	(	PUNCT
easat-10444	87	43	limit	limit	VERB
easat-10444	87	44	-	-	PUNCT
easat-10444	87	45	to	to	PART
easat-10444	87	46	(	(	PUNCT
easat-10444	87	47	subjarea	subjarea	PROPN
easat-10444	87	48	,	,	PUNCT
easat-10444	87	49	"	"	PUNCT
easat-10444	87	50	busi	busi	NOUN
easat-10444	87	51	"	"	PUNCT
easat-10444	87	52	)	)	PUNCT
easat-10444	87	53	or	or	CCONJ
easat-10444	87	54	limit	limit	VERB
easat-10444	87	55	to	to	ADP
easat-10444	87	56	(	(	PUNCT
easat-10444	87	57	subjarea	subjarea	PROPN
easat-10444	87	58	,	,	PUNCT
easat-10444	87	59	"	"	PUNCT
easat-10444	87	60	comp	comp	NOUN
easat-10444	87	61	"	"	PUNCT
easat-10444	87	62	)	)	PUNCT
easat-10444	87	63	or	or	CCONJ
easat-10444	87	64	limit	limit	NOUN
easat-10444	87	65	-	-	PUNCT
easat-10444	87	66	to	to	PART
easat-10444	87	67	(	(	PUNCT
easat-10444	87	68	subjarea	subjarea	PROPN
easat-10444	87	69	,	,	PUNCT
easat-10444	87	70	"	"	PUNCT
easat-10444	87	71	econ	econ	X
easat-10444	87	72	"	"	PUNCT
easat-10444	87	73	)	)	PUNCT
easat-10444	87	74	and	and	CCONJ
easat-10444	87	75	(	(	PUNCT
easat-10444	87	76	limit	limit	VERB
easat-10444	87	77	-	-	PUNCT
easat-10444	87	78	to	to	ADP
easat-10444	87	79	(	(	PUNCT
easat-10444	87	80	doctype	doctype	NOUN
easat-10444	87	81	,	,	PUNCT
easat-10444	87	82	"	"	PUNCT
easat-10444	87	83	ar	ar	NOUN
easat-10444	87	84	"	"	PUNCT
easat-10444	87	85	)	)	PUNCT
easat-10444	87	86	or	or	CCONJ
easat-10444	87	87	limit	limit	NOUN
easat-10444	87	88	-	-	PUNCT
easat-10444	87	89	to	to	ADP
easat-10444	87	90	(	(	PUNCT
easat-10444	87	91	doctype	doctype	NOUN
easat-10444	87	92	,	,	PUNCT
easat-10444	87	93	"	"	PUNCT
easat-10444	87	94	re	re	NOUN
easat-10444	87	95	"	"	PUNCT
easat-10444	87	96	)	)	PUNCT
easat-10444	87	97	)	)	PUNCT
easat-10444	87	98	and	and	CCONJ
easat-10444	87	99	(	(	PUNCT
easat-10444	87	100	limit	limit	VERB
easat-10444	87	101	-	-	PUNCT
easat-10444	87	102	to	to	ADP
easat-10444	87	103	(	(	PUNCT
easat-10444	87	104	pubstage	pubstage	NOUN
easat-10444	87	105	,	,	PUNCT
easat-10444	87	106	"	"	PUNCT
easat-10444	87	107	final	final	ADJ
easat-10444	87	108	"	"	PUNCT
easat-10444	87	109	)	)	PUNCT
easat-10444	87	110	)	)	PUNCT
easat-10444	87	111	and	and	CCONJ
easat-10444	87	112	(	(	PUNCT
easat-10444	87	113	limit	limit	VERB
easat-10444	87	114	-	-	PUNCT
easat-10444	87	115	to	to	ADP
easat-10444	87	116	(	(	PUNCT
easat-10444	87	117	srctype	srctype	NOUN
easat-10444	87	118	,	,	PUNCT
easat-10444	87	119	"	"	PUNCT
easat-10444	87	120	j	j	NOUN
easat-10444	87	121	"	"	PUNCT
easat-10444	87	122	)	)	PUNCT
easat-10444	87	123	)	)	PUNCT
easat-10444	87	124	and	and	CCONJ
easat-10444	87	125	(	(	PUNCT
easat-10444	87	126	limit	limit	VERB
easat-10444	87	127	-	-	PUNCT
easat-10444	87	128	to	to	PART
easat-10444	87	129	(	(	PUNCT
easat-10444	87	130	language	language	NOUN
easat-10444	87	131	,	,	PUNCT
easat-10444	87	132	"	"	PUNCT
easat-10444	87	133	english	english	PROPN
easat-10444	87	134	"	"	PUNCT
easat-10444	87	135	)	)	PUNCT
easat-10444	87	136	)	)	PUNCT
easat-10444	87	137	and	and	CCONJ
easat-10444	87	138	(	(	PUNCT
easat-10444	87	139	limit	limit	VERB
easat-10444	87	140	-	-	PUNCT
easat-10444	87	141	to	to	PART
easat-10444	87	142	(	(	PUNCT
easat-10444	87	143	oa	oa	INTJ
easat-10444	87	144	,	,	PUNCT
easat-10444	87	145	"	"	PUNCT
easat-10444	87	146	all	all	PRON
easat-10444	87	147	"	"	PUNCT
easat-10444	87	148	)	)	PUNCT
easat-10444	87	149	or	or	CCONJ
easat-10444	87	150	limit	limit	NOUN
easat-10444	87	151	-	-	PUNCT
easat-10444	87	152	to	to	PART
easat-10444	87	153	(	(	PUNCT
easat-10444	87	154	oa	oa	INTJ
easat-10444	87	155	,	,	PUNCT
easat-10444	87	156	"	"	PUNCT
easat-10444	87	157	publisherfullgold	publisherfullgold	ADJ
easat-10444	87	158	"	"	PUNCT
easat-10444	87	159	)	)	PUNCT
easat-10444	87	160	or	or	CCONJ
easat-10444	87	161	limit	limit	NOUN
easat-10444	87	162	-	-	PUNCT
easat-10444	87	163	to	to	PART
easat-10444	87	164	(	(	PUNCT
easat-10444	87	165	oa	oa	INTJ
easat-10444	87	166	,	,	PUNCT
easat-10444	87	167	"	"	PUNCT
easat-10444	87	168	publisherhybridgold	publisherhybridgold	ADJ
easat-10444	87	169	"	"	PUNCT
easat-10444	87	170	)	)	PUNCT
easat-10444	87	171	)	)	PUNCT
easat-10444	87	172	number	number	NOUN
easat-10444	87	173	of	of	ADP
easat-10444	87	174	initial	initial	ADJ
easat-10444	87	175	documents	document	NOUN
easat-10444	87	176	obtained	obtain	VERB
easat-10444	87	177	:	:	PUNCT
easat-10444	87	178	878	878	NUM
easat-10444	87	179	articles	article	NOUN
easat-10444	87	180	.	.	PUNCT
easat-10444	88	1	430	430	NUM
easat-10444	88	2	edelweiss	edelweiss	PROPN
easat-10444	88	3	applied	apply	VERB
easat-10444	88	4	science	science	NOUN
easat-10444	88	5	and	and	CCONJ
easat-10444	88	6	technology	technology	NOUN
easat-10444	88	7	issn	issn	PROPN
easat-10444	88	8	:	:	PUNCT
easat-10444	88	9	2576	2576	NUM
easat-10444	88	10	-	-	SYM
easat-10444	88	11	8484	8484	NUM
easat-10444	88	12	vol	vol	NOUN
easat-10444	88	13	.	.	PROPN
easat-10444	89	1	9	9	NUM
easat-10444	89	2	,	,	PUNCT
easat-10444	89	3	no	no	INTJ
easat-10444	89	4	.	.	NOUN
easat-10444	89	5	10	10	NUM
easat-10444	89	6	:	:	SYM
easat-10444	89	7	427	427	NUM
easat-10444	89	8	-	-	SYM
easat-10444	89	9	438	438	NUM
easat-10444	89	10	,	,	PUNCT
easat-10444	89	11	2025	2025	NUM
easat-10444	89	12	doi	doi	NOUN
easat-10444	89	13	:	:	PUNCT
easat-10444	89	14	10.55214/2576	10.55214/2576	NUM
easat-10444	89	15	-	-	SYM
easat-10444	89	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	90	1	©	©	PROPN
easat-10444	90	2	2025	2025	NUM
easat-10444	90	3	by	by	ADP
easat-10444	90	4	the	the	DET
easat-10444	90	5	authors	author	NOUN
easat-10444	90	6	;	;	PUNCT
easat-10444	90	7	licensee	licensee	PROPN
easat-10444	90	8	learning	learning	NOUN
easat-10444	90	9	gate	gate	VERB
easat-10444	90	10	2.4	2.4	NUM
easat-10444	90	11	.	.	PUNCT
easat-10444	91	1	inclusion	inclusion	NOUN
easat-10444	91	2	and	and	CCONJ
easat-10444	91	3	exclusion	exclusion	NOUN
easat-10444	91	4	criteria	criterion	NOUN
easat-10444	91	5	2.4.1	2.4.1	NUM
easat-10444	91	6	.	.	PUNCT
easat-10444	92	1	criteria	criterion	NOUN
easat-10444	92	2	included	include	VERB
easat-10444	92	3	articles	article	NOUN
easat-10444	92	4	published	publish	VERB
easat-10444	92	5	from	from	ADP
easat-10444	92	6	2019	2019	NUM
easat-10444	92	7	to	to	ADP
easat-10444	92	8	2025	2025	NUM
easat-10444	92	9	,	,	PUNCT
easat-10444	92	10	focusing	focus	VERB
easat-10444	92	11	primarily	primarily	ADV
easat-10444	92	12	on	on	ADP
easat-10444	92	13	ai	ai	PROPN
easat-10444	92	14	,	,	PUNCT
easat-10444	92	15	ais	ais	PROPN
easat-10444	92	16	,	,	PUNCT
easat-10444	92	17	or	or	CCONJ
easat-10444	92	18	internal	internal	ADJ
easat-10444	92	19	control	control	NOUN
easat-10444	92	20	topics	topic	NOUN
easat-10444	92	21	,	,	PUNCT
easat-10444	92	22	peer	peer	NOUN
easat-10444	92	23	-	-	PUNCT
easat-10444	92	24	reviewed	review	VERB
easat-10444	92	25	journal	journal	NOUN
easat-10444	92	26	articles	article	NOUN
easat-10444	92	27	,	,	PUNCT
easat-10444	92	28	available	available	ADJ
easat-10444	92	29	in	in	ADP
easat-10444	92	30	full	full	ADJ
easat-10444	92	31	text	text	NOUN
easat-10444	92	32	,	,	PUNCT
easat-10444	92	33	and	and	CCONJ
easat-10444	92	34	written	write	VERB
easat-10444	92	35	in	in	ADP
easat-10444	92	36	english	english	PROPN
easat-10444	92	37	.	.	PUNCT
easat-10444	93	1	2.4.2	2.4.2	NUM
easat-10444	93	2	.	.	PUNCT
easat-10444	93	3	exclusion	exclusion	NOUN
easat-10444	93	4	criteria	criterion	NOUN
easat-10444	93	5	non	non	ADJ
easat-10444	93	6	-	-	ADJ
easat-10444	93	7	journal	journal	ADJ
easat-10444	93	8	articles	article	NOUN
easat-10444	93	9	(	(	PUNCT
easat-10444	93	10	books	book	NOUN
easat-10444	93	11	,	,	PUNCT
easat-10444	93	12	proceedings	proceeding	NOUN
easat-10444	93	13	,	,	PUNCT
easat-10444	93	14	working	working	NOUN
easat-10444	93	15	papers	paper	NOUN
easat-10444	93	16	)	)	PUNCT
easat-10444	93	17	,	,	PUNCT
easat-10444	93	18	articles	article	NOUN
easat-10444	93	19	that	that	PRON
easat-10444	93	20	are	be	AUX
easat-10444	93	21	still	still	ADV
easat-10444	93	22	in	in	ADP
easat-10444	93	23	the	the	DET
easat-10444	93	24	process	process	NOUN
easat-10444	93	25	of	of	ADP
easat-10444	93	26	publication	publication	NOUN
easat-10444	93	27	(	(	PUNCT
easat-10444	93	28	in	in	ADP
easat-10444	93	29	press	press	NOUN
easat-10444	93	30	)	)	PUNCT
easat-10444	93	31	,	,	PUNCT
easat-10444	93	32	non	non	ADJ
easat-10444	93	33	-	-	ADJ
easat-10444	93	34	english	english	ADJ
easat-10444	93	35	articles	article	NOUN
easat-10444	93	36	,	,	PUNCT
easat-10444	93	37	and	and	CCONJ
easat-10444	93	38	journals	journal	NOUN
easat-10444	93	39	with	with	ADP
easat-10444	93	40	limited	limited	ADJ
easat-10444	93	41	access	access	NOUN
easat-10444	93	42	(	(	PUNCT
easat-10444	93	43	green	green	ADJ
easat-10444	93	44	/	/	SYM
easat-10444	93	45	bronze	bronze	NOUN
easat-10444	93	46	open	open	ADJ
easat-10444	93	47	access	access	NOUN
easat-10444	93	48	)	)	PUNCT
easat-10444	93	49	.	.	PUNCT
easat-10444	94	1	2.5	2.5	NUM
easat-10444	94	2	.	.	PUNCT
easat-10444	95	1	study	study	NOUN
easat-10444	95	2	selection	selection	NOUN
easat-10444	95	3	process	process	NOUN
easat-10444	95	4	selection	selection	NOUN
easat-10444	95	5	of	of	ADP
easat-10444	95	6	articles	article	NOUN
easat-10444	95	7	according	accord	VERB
easat-10444	95	8	to	to	ADP
easat-10444	95	9	the	the	DET
easat-10444	95	10	stages	stage	NOUN
easat-10444	95	11	of	of	ADP
easat-10444	95	12	prisma	prisma	NOUN
easat-10444	95	13	2020	2020	NUM
easat-10444	95	14	:	:	PUNCT
easat-10444	96	1	1	1	X
easat-10444	96	2	.	.	X
easat-10444	96	3	title	title	NOUN
easat-10444	96	4	and	and	CCONJ
easat-10444	96	5	abstract	abstract	ADJ
easat-10444	96	6	filtering	filtering	NOUN
easat-10444	96	7	:	:	PUNCT
easat-10444	96	8	176	176	NUM
easat-10444	96	9	articles	article	NOUN
easat-10444	96	10	were	be	AUX
easat-10444	96	11	filtered	filter	VERB
easat-10444	96	12	from	from	ADP
easat-10444	96	13	the	the	DET
easat-10444	96	14	initial	initial	ADJ
easat-10444	96	15	878	878	NUM
easat-10444	96	16	articles	article	NOUN
easat-10444	96	17	based	base	VERB
easat-10444	96	18	on	on	ADP
easat-10444	96	19	topic	topic	NOUN
easat-10444	96	20	match	match	NOUN
easat-10444	96	21	.	.	PUNCT
easat-10444	97	1	2	2	X
easat-10444	97	2	.	.	X
easat-10444	97	3	eligibility	eligibility	NOUN
easat-10444	97	4	assessment	assessment	NOUN
easat-10444	97	5	:	:	PUNCT
easat-10444	97	6	after	after	ADP
easat-10444	97	7	a	a	DET
easat-10444	97	8	full	full	ADJ
easat-10444	97	9	text	text	NOUN
easat-10444	97	10	review	review	NOUN
easat-10444	97	11	,	,	PUNCT
easat-10444	97	12	a	a	DET
easat-10444	97	13	total	total	NOUN
easat-10444	97	14	of	of	ADP
easat-10444	97	15	97	97	NUM
easat-10444	97	16	articles	article	NOUN
easat-10444	97	17	were	be	AUX
easat-10444	97	18	declared	declare	VERB
easat-10444	97	19	eligible	eligible	ADJ
easat-10444	97	20	and	and	CCONJ
easat-10444	97	21	included	include	VERB
easat-10444	97	22	in	in	ADP
easat-10444	97	23	the	the	DET
easat-10444	97	24	synthesis	synthesis	NOUN
easat-10444	97	25	stage	stage	NOUN
easat-10444	97	26	.	.	PUNCT
easat-10444	98	1	3	3	X
easat-10444	98	2	.	.	X
easat-10444	98	3	thematic	thematic	ADJ
easat-10444	98	4	classification	classification	NOUN
easat-10444	98	5	:	:	PUNCT
easat-10444	98	6	the	the	DET
easat-10444	98	7	selected	select	VERB
easat-10444	98	8	articles	article	NOUN
easat-10444	98	9	are	be	AUX
easat-10444	98	10	classified	classify	VERB
easat-10444	98	11	into	into	ADP
easat-10444	98	12	six	six	NUM
easat-10444	98	13	dominant	dominant	ADJ
easat-10444	98	14	themes	theme	NOUN
easat-10444	98	15	,	,	PUNCT
easat-10444	98	16	namely	namely	ADV
easat-10444	98	17	effectiveness	effectiveness	NOUN
easat-10444	98	18	of	of	ADP
easat-10444	98	19	accounting	accounting	NOUN
easat-10444	98	20	information	information	NOUN
easat-10444	98	21	systems	system	NOUN
easat-10444	98	22	,	,	PUNCT
easat-10444	98	23	integration	integration	NOUN
easat-10444	98	24	of	of	ADP
easat-10444	98	25	ai	ai	PROPN
easat-10444	98	26	in	in	ADP
easat-10444	98	27	ais	ais	PROPN
easat-10444	98	28	,	,	PUNCT
easat-10444	98	29	internal	internal	ADJ
easat-10444	98	30	controls	control	NOUN
easat-10444	98	31	,	,	PUNCT
easat-10444	98	32	technology	technology	NOUN
easat-10444	98	33	-	-	PUNCT
easat-10444	98	34	based	base	VERB
easat-10444	98	35	audit	audit	NOUN
easat-10444	98	36	and	and	CCONJ
easat-10444	98	37	assurance	assurance	NOUN
easat-10444	98	38	,	,	PUNCT
easat-10444	98	39	quality	quality	NOUN
easat-10444	98	40	of	of	ADP
easat-10444	98	41	accounting	accounting	NOUN
easat-10444	98	42	information	information	NOUN
easat-10444	98	43	,	,	PUNCT
easat-10444	98	44	and	and	CCONJ
easat-10444	98	45	digital	digital	ADJ
easat-10444	98	46	readiness	readiness	NOUN
easat-10444	98	47	in	in	ADP
easat-10444	98	48	accounting	accounting	NOUN
easat-10444	98	49	.	.	PUNCT
easat-10444	99	1	2.6	2.6	NUM
easat-10444	99	2	.	.	PUNCT
easat-10444	99	3	data	datum	NOUN
easat-10444	99	4	extraction	extraction	NOUN
easat-10444	99	5	and	and	CCONJ
easat-10444	99	6	synthesis	synthesis	NOUN
easat-10444	99	7	process	process	NOUN
easat-10444	99	8	each	each	DET
easat-10444	99	9	selected	select	VERB
easat-10444	99	10	article	article	NOUN
easat-10444	99	11	is	be	AUX
easat-10444	99	12	analyzed	analyze	VERB
easat-10444	99	13	in	in	ADP
easat-10444	99	14	depth	depth	NOUN
easat-10444	99	15	,	,	PUNCT
easat-10444	99	16	and	and	CCONJ
easat-10444	99	17	the	the	DET
easat-10444	99	18	data	datum	NOUN
easat-10444	99	19	is	be	AUX
easat-10444	99	20	extracted	extract	VERB
easat-10444	99	21	into	into	ADP
easat-10444	99	22	a	a	DET
easat-10444	99	23	synthesis	synthesis	NOUN
easat-10444	99	24	table	table	NOUN
easat-10444	99	25	.	.	PUNCT
easat-10444	100	1	the	the	DET
easat-10444	100	2	information	information	NOUN
easat-10444	100	3	collected	collect	VERB
easat-10444	100	4	includes	include	VERB
easat-10444	100	5	title	title	NOUN
easat-10444	100	6	,	,	PUNCT
easat-10444	100	7	author	author	NOUN
easat-10444	100	8	,	,	PUNCT
easat-10444	100	9	year	year	NOUN
easat-10444	100	10	,	,	PUNCT
easat-10444	100	11	and	and	CCONJ
easat-10444	100	12	journal	journal	PROPN
easat-10444	100	13	publication	publication	NOUN
easat-10444	100	14	,	,	PUNCT
easat-10444	100	15	as	as	ADV
easat-10444	100	16	well	well	ADV
easat-10444	100	17	as	as	ADP
easat-10444	100	18	abstract	abstract	ADJ
easat-10444	100	19	and	and	CCONJ
easat-10444	100	20	keywords	keyword	NOUN
easat-10444	100	21	.	.	PUNCT
easat-10444	101	1	main	main	ADJ
easat-10444	101	2	themes	theme	NOUN
easat-10444	101	3	include	include	VERB
easat-10444	101	4	ai	ai	VERB
easat-10444	101	5	integration	integration	NOUN
easat-10444	101	6	in	in	ADP
easat-10444	101	7	ais	ais	PROPN
easat-10444	101	8	,	,	PUNCT
easat-10444	101	9	ais	ais	PROPN
easat-10444	101	10	effectiveness	effectiveness	NOUN
easat-10444	101	11	/	/	SYM
easat-10444	101	12	performance	performance	NOUN
easat-10444	101	13	,	,	PUNCT
easat-10444	101	14	internal	internal	ADJ
easat-10444	101	15	control	control	NOUN
easat-10444	101	16	,	,	PUNCT
easat-10444	101	17	audit	audit	NOUN
easat-10444	101	18	&	&	CCONJ
easat-10444	101	19	assurance	assurance	NOUN
easat-10444	101	20	,	,	PUNCT
easat-10444	101	21	accounting	accounting	NOUN
easat-10444	101	22	information	information	NOUN
easat-10444	101	23	quality	quality	NOUN
easat-10444	101	24	,	,	PUNCT
easat-10444	101	25	and	and	CCONJ
easat-10444	101	26	organizational	organizational	ADJ
easat-10444	101	27	readiness	readiness	NOUN
easat-10444	101	28	.	.	PUNCT
easat-10444	102	1	furthermore	furthermore	ADV
easat-10444	102	2	,	,	PUNCT
easat-10444	102	3	the	the	DET
easat-10444	102	4	research	research	NOUN
easat-10444	102	5	questions	question	NOUN
easat-10444	102	6	are	be	AUX
easat-10444	102	7	mapped	map	VERB
easat-10444	102	8	to	to	PART
easat-10444	102	9	rq1	rq1	VERB
easat-10444	102	10	through	through	ADP
easat-10444	102	11	rq4	rq4	NOUN
easat-10444	102	12	.	.	PUNCT
easat-10444	103	1	the	the	DET
easat-10444	103	2	articles	article	NOUN
easat-10444	103	3	are	be	AUX
easat-10444	103	4	then	then	ADV
easat-10444	103	5	categorized	categorize	VERB
easat-10444	103	6	into	into	ADP
easat-10444	103	7	six	six	NUM
easat-10444	103	8	main	main	ADJ
easat-10444	103	9	themes	theme	NOUN
easat-10444	103	10	and	and	CCONJ
easat-10444	103	11	further	far	ADV
easat-10444	103	12	mapped	map	VERB
easat-10444	103	13	to	to	PART
easat-10444	103	14	research	research	NOUN
easat-10444	103	15	questions	question	NOUN
easat-10444	103	16	,	,	PUNCT
easat-10444	103	17	ensuring	ensure	VERB
easat-10444	103	18	that	that	SCONJ
easat-10444	103	19	the	the	DET
easat-10444	103	20	analysis	analysis	NOUN
easat-10444	103	21	of	of	ADP
easat-10444	103	22	the	the	DET
easat-10444	103	23	results	result	NOUN
easat-10444	103	24	aligns	align	VERB
easat-10444	103	25	with	with	ADP
easat-10444	103	26	the	the	DET
easat-10444	103	27	study	study	NOUN
easat-10444	103	28	's	's	PART
easat-10444	103	29	objectives	objective	NOUN
easat-10444	103	30	.	.	PUNCT
easat-10444	104	1	431	431	NUM
easat-10444	104	2	edelweiss	edelweiss	PROPN
easat-10444	104	3	applied	apply	VERB
easat-10444	104	4	science	science	NOUN
easat-10444	104	5	and	and	CCONJ
easat-10444	104	6	technology	technology	NOUN
easat-10444	104	7	issn	issn	PROPN
easat-10444	104	8	:	:	PUNCT
easat-10444	104	9	2576	2576	NUM
easat-10444	104	10	-	-	SYM
easat-10444	104	11	8484	8484	NUM
easat-10444	104	12	vol	vol	NOUN
easat-10444	104	13	.	.	PROPN
easat-10444	105	1	9	9	NUM
easat-10444	105	2	,	,	PUNCT
easat-10444	105	3	no	no	INTJ
easat-10444	105	4	.	.	NOUN
easat-10444	105	5	10	10	NUM
easat-10444	105	6	:	:	SYM
easat-10444	105	7	427	427	NUM
easat-10444	105	8	-	-	SYM
easat-10444	105	9	438	438	NUM
easat-10444	105	10	,	,	PUNCT
easat-10444	105	11	2025	2025	NUM
easat-10444	105	12	doi	doi	NOUN
easat-10444	105	13	:	:	PUNCT
easat-10444	105	14	10.55214/2576	10.55214/2576	NUM
easat-10444	105	15	-	-	SYM
easat-10444	105	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	106	1	©	©	PROPN
easat-10444	106	2	2025	2025	NUM
easat-10444	106	3	by	by	ADP
easat-10444	106	4	the	the	DET
easat-10444	106	5	authors	author	NOUN
easat-10444	106	6	;	;	PUNCT
easat-10444	106	7	licensee	licensee	PROPN
easat-10444	106	8	learning	learn	VERB
easat-10444	106	9	gate	gate	NOUN
easat-10444	106	10	figure	figure	NOUN
easat-10444	106	11	1	1	NUM
easat-10444	106	12	.	.	PUNCT
easat-10444	106	13	flow	flow	NOUN
easat-10444	106	14	diagram	diagram	NOUN
easat-10444	106	15	prisma	prisma	NOUN
easat-10444	106	16	.	.	PUNCT
easat-10444	107	1	3	3	X
easat-10444	107	2	.	.	NOUN
easat-10444	107	3	results	result	NOUN
easat-10444	107	4	and	and	CCONJ
easat-10444	107	5	discussion	discussion	NOUN
easat-10444	107	6	based	base	VERB
easat-10444	107	7	on	on	ADP
easat-10444	107	8	an	an	DET
easat-10444	107	9	analysis	analysis	NOUN
easat-10444	107	10	of	of	ADP
easat-10444	107	11	97	97	NUM
easat-10444	107	12	articles	article	NOUN
easat-10444	107	13	identified	identify	VERB
easat-10444	107	14	from	from	ADP
easat-10444	107	15	2019	2019	NUM
easat-10444	107	16	to	to	ADP
easat-10444	107	17	2025	2025	NUM
easat-10444	107	18	,	,	PUNCT
easat-10444	107	19	publication	publication	NOUN
easat-10444	107	20	productivity	productivity	NOUN
easat-10444	107	21	is	be	AUX
easat-10444	107	22	dominated	dominate	VERB
easat-10444	107	23	by	by	ADP
easat-10444	107	24	a	a	DET
easat-10444	107	25	group	group	NOUN
easat-10444	107	26	of	of	ADP
easat-10444	107	27	key	key	ADJ
easat-10444	107	28	authors	author	NOUN
easat-10444	107	29	who	who	PRON
easat-10444	107	30	consistently	consistently	ADV
easat-10444	107	31	research	research	VERB
easat-10444	107	32	topics	topic	NOUN
easat-10444	107	33	related	relate	VERB
easat-10444	107	34	to	to	ADP
easat-10444	107	35	artificial	artificial	ADJ
easat-10444	107	36	intelligence	intelligence	NOUN
easat-10444	107	37	(	(	PUNCT
easat-10444	107	38	ai	ai	NOUN
easat-10444	107	39	)	)	PUNCT
easat-10444	107	40	integration	integration	NOUN
easat-10444	107	41	,	,	PUNCT
easat-10444	107	42	accounting	accounting	NOUN
easat-10444	107	43	information	information	NOUN
easat-10444	107	44	systems	system	NOUN
easat-10444	107	45	(	(	PUNCT
easat-10444	107	46	ais	ais	PROPN
easat-10444	107	47	)	)	PUNCT
easat-10444	107	48	,	,	PUNCT
easat-10444	107	49	and	and	CCONJ
easat-10444	107	50	internal	internal	ADJ
easat-10444	107	51	controls	control	NOUN
easat-10444	107	52	.	.	PUNCT
easat-10444	108	1	the	the	DET
easat-10444	108	2	most	most	ADV
easat-10444	108	3	prolific	prolific	ADJ
easat-10444	108	4	authors	author	NOUN
easat-10444	108	5	are	be	AUX
easat-10444	108	6	lutfi	lutfi	PROPN
easat-10444	108	7	and	and	CCONJ
easat-10444	108	8	alqudah	alqudah	PROPN
easat-10444	109	1	[	[	X
easat-10444	109	2	34	34	NUM
easat-10444	109	3	]	]	PUNCT
easat-10444	109	4	with	with	ADP
easat-10444	109	5	a	a	DET
easat-10444	109	6	total	total	NOUN
easat-10444	109	7	of	of	ADP
easat-10444	109	8	seven	seven	NUM
easat-10444	109	9	publications	publication	NOUN
easat-10444	109	10	,	,	PUNCT
easat-10444	109	11	followed	follow	VERB
easat-10444	109	12	by	by	ADP
easat-10444	109	13	eulerich	eulerich	PROPN
easat-10444	109	14	et	et	PROPN
easat-10444	109	15	al	al	PROPN
easat-10444	109	16	.	.	PUNCT
easat-10444	110	1	[	[	X
easat-10444	110	2	35	35	NUM
easat-10444	110	3	]	]	PUNCT
easat-10444	110	4	with	with	ADP
easat-10444	110	5	five	five	NUM
easat-10444	110	6	publications	publication	NOUN
easat-10444	110	7	each	each	PRON
easat-10444	110	8	.	.	PUNCT
easat-10444	111	1	furthermore	furthermore	ADV
easat-10444	111	2	,	,	PUNCT
easat-10444	111	3	ahmad	ahmad	PROPN
easat-10444	111	4	[	[	X
easat-10444	111	5	36	36	NUM
easat-10444	111	6	]	]	PUNCT
easat-10444	111	7	occupies	occupy	VERB
easat-10444	111	8	the	the	DET
easat-10444	111	9	fourth	fourth	ADJ
easat-10444	111	10	position	position	NOUN
easat-10444	111	11	with	with	ADP
easat-10444	111	12	four	four	NUM
easat-10444	111	13	publications	publication	NOUN
easat-10444	111	14	,	,	PUNCT
easat-10444	111	15	while	while	SCONJ
easat-10444	111	16	almaiah	almaiah	PROPN
easat-10444	111	17	et	et	PROPN
easat-10444	111	18	al	al	PROPN
easat-10444	111	19	.	.	PUNCT
easat-10444	112	1	[	[	X
easat-10444	112	2	37	37	NUM
easat-10444	112	3	]	]	PUNCT
easat-10444	112	4	each	each	PRON
easat-10444	112	5	have	have	VERB
easat-10444	112	6	three	three	NUM
easat-10444	112	7	publications	publication	NOUN
easat-10444	112	8	.	.	PUNCT
easat-10444	113	1	in	in	ADP
easat-10444	113	2	addition	addition	NOUN
easat-10444	113	3	,	,	PUNCT
easat-10444	113	4	authors	author	NOUN
easat-10444	113	5	such	such	ADJ
easat-10444	113	6	as	as	ADP
easat-10444	113	7	föhr	föhr	ADJ
easat-10444	113	8	et	et	NOUN
easat-10444	113	9	al	al	PROPN
easat-10444	113	10	.	.	PUNCT
easat-10444	114	1	[	[	X
easat-10444	114	2	38	38	NUM
easat-10444	114	3	]	]	PUNCT
easat-10444	114	4	also	also	ADV
easat-10444	114	5	made	make	VERB
easat-10444	114	6	significant	significant	ADJ
easat-10444	114	7	contributions	contribution	NOUN
easat-10444	114	8	with	with	ADP
easat-10444	114	9	two	two	NUM
easat-10444	114	10	publications	publication	NOUN
easat-10444	114	11	each	each	PRON
easat-10444	114	12	.	.	PUNCT
easat-10444	115	1	these	these	DET
easat-10444	115	2	findings	finding	NOUN
easat-10444	115	3	indicate	indicate	VERB
easat-10444	115	4	that	that	SCONJ
easat-10444	115	5	there	there	PRON
easat-10444	115	6	are	be	VERB
easat-10444	115	7	key	key	ADJ
easat-10444	115	8	research	research	NOUN
easat-10444	115	9	groups	group	NOUN
easat-10444	115	10	(	(	PUNCT
easat-10444	115	11	knowledge	knowledge	NOUN
easat-10444	115	12	hubs	hub	NOUN
easat-10444	115	13	)	)	PUNCT
easat-10444	115	14	that	that	PRON
easat-10444	115	15	act	act	VERB
easat-10444	115	16	as	as	ADP
easat-10444	115	17	the	the	DET
easat-10444	115	18	main	main	ADJ
easat-10444	115	19	drivers	driver	NOUN
easat-10444	115	20	in	in	ADP
easat-10444	115	21	the	the	DET
easat-10444	115	22	development	development	NOUN
easat-10444	115	23	of	of	ADP
easat-10444	115	24	related	related	ADJ
easat-10444	115	25	literature	literature	NOUN
easat-10444	115	26	,	,	PUNCT
easat-10444	115	27	making	make	VERB
easat-10444	115	28	them	they	PRON
easat-10444	115	29	essential	essential	ADJ
easat-10444	115	30	references	reference	NOUN
easat-10444	115	31	for	for	ADP
easat-10444	115	32	further	further	ADJ
easat-10444	115	33	research	research	NOUN
easat-10444	115	34	.	.	PUNCT
easat-10444	116	1	the	the	DET
easat-10444	116	2	results	result	NOUN
easat-10444	116	3	of	of	ADP
easat-10444	116	4	the	the	DET
easat-10444	116	5	analysis	analysis	NOUN
easat-10444	116	6	also	also	ADV
easat-10444	116	7	show	show	VERB
easat-10444	116	8	that	that	SCONJ
easat-10444	116	9	publications	publication	NOUN
easat-10444	116	10	on	on	ADP
easat-10444	116	11	the	the	DET
easat-10444	116	12	integration	integration	NOUN
easat-10444	116	13	of	of	ADP
easat-10444	116	14	artificial	artificial	ADJ
easat-10444	116	15	intelligence	intelligence	NOUN
easat-10444	116	16	(	(	PUNCT
easat-10444	116	17	ai	ai	NOUN
easat-10444	116	18	)	)	PUNCT
easat-10444	116	19	,	,	PUNCT
easat-10444	116	20	accounting	account	VERB
easat-10444	116	21	information	information	NOUN
easat-10444	116	22	systems	system	NOUN
easat-10444	116	23	(	(	PUNCT
easat-10444	116	24	ais	ais	PROPN
easat-10444	116	25	)	)	PUNCT
easat-10444	116	26	,	,	PUNCT
easat-10444	116	27	and	and	CCONJ
easat-10444	116	28	internal	internal	ADJ
easat-10444	116	29	controls	control	NOUN
easat-10444	116	30	involve	involve	VERB
easat-10444	116	31	the	the	DET
easat-10444	116	32	contributions	contribution	NOUN
easat-10444	116	33	of	of	ADP
easat-10444	116	34	authors	author	NOUN
easat-10444	116	35	from	from	ADP
easat-10444	116	36	various	various	ADJ
easat-10444	116	37	countries	country	NOUN
easat-10444	116	38	,	,	PUNCT
easat-10444	116	39	reflecting	reflect	VERB
easat-10444	116	40	the	the	DET
easat-10444	116	41	increasingly	increasingly	ADV
easat-10444	116	42	global	global	ADJ
easat-10444	116	43	nature	nature	NOUN
easat-10444	116	44	of	of	ADP
easat-10444	116	45	this	this	DET
easat-10444	116	46	research	research	NOUN
easat-10444	116	47	.	.	PUNCT
easat-10444	117	1	according	accord	VERB
easat-10444	117	2	to	to	ADP
easat-10444	117	3	the	the	DET
easat-10444	117	4	scopus	scopus	PROPN
easat-10444	117	5	database	database	NOUN
easat-10444	117	6	,	,	PUNCT
easat-10444	117	7	the	the	DET
easat-10444	117	8	top	top	ADJ
easat-10444	117	9	three	three	NUM
easat-10444	117	10	countries	country	NOUN
easat-10444	117	11	,	,	PUNCT
easat-10444	117	12	measured	measure	VERB
easat-10444	117	13	by	by	ADP
easat-10444	117	14	the	the	DET
easat-10444	117	15	frequency	frequency	NOUN
easat-10444	117	16	of	of	ADP
easat-10444	117	17	documents	document	NOUN
easat-10444	117	18	,	,	PUNCT
easat-10444	117	19	are	be	AUX
easat-10444	117	20	jordan	jordan	PROPN
easat-10444	117	21	with	with	ADP
easat-10444	117	22	19	19	NUM
easat-10444	117	23	publications	publication	NOUN
easat-10444	117	24	,	,	PUNCT
easat-10444	117	25	china	china	PROPN
easat-10444	117	26	with	with	ADP
easat-10444	117	27	13	13	NUM
easat-10444	117	28	publications	publication	NOUN
easat-10444	117	29	,	,	PUNCT
easat-10444	117	30	and	and	CCONJ
easat-10444	117	31	indonesia	indonesia	PROPN
easat-10444	117	32	with	with	ADP
easat-10444	117	33	seven	seven	NUM
easat-10444	117	34	publications	publication	NOUN
easat-10444	117	35	.	.	PUNCT
easat-10444	118	1	the	the	DET
easat-10444	118	2	dominance	dominance	NOUN
easat-10444	118	3	of	of	ADP
easat-10444	118	4	jordan	jordan	PROPN
easat-10444	118	5	and	and	CCONJ
easat-10444	118	6	china	china	PROPN
easat-10444	118	7	indicates	indicate	VERB
easat-10444	118	8	the	the	DET
easat-10444	118	9	centers	center	NOUN
easat-10444	118	10	of	of	ADP
easat-10444	118	11	focus	focus	NOUN
easat-10444	118	12	in	in	ADP
easat-10444	118	13	the	the	DET
easat-10444	118	14	asian	asian	ADJ
easat-10444	118	15	region	region	NOUN
easat-10444	118	16	for	for	ADP
easat-10444	118	17	the	the	DET
easat-10444	118	18	themes	theme	NOUN
easat-10444	118	19	of	of	ADP
easat-10444	118	20	ai	ai	PROPN
easat-10444	118	21	,	,	PUNCT
easat-10444	118	22	ais	ais	PROPN
easat-10444	118	23	,	,	PUNCT
easat-10444	118	24	and	and	CCONJ
easat-10444	118	25	internal	internal	ADJ
easat-10444	118	26	control	control	NOUN
easat-10444	118	27	.	.	PUNCT
easat-10444	119	1	moreover	moreover	ADV
easat-10444	119	2	,	,	PUNCT
easat-10444	119	3	indonesia	indonesia	PROPN
easat-10444	119	4	is	be	AUX
easat-10444	119	5	starting	start	VERB
easat-10444	119	6	to	to	PART
easat-10444	119	7	show	show	VERB
easat-10444	119	8	an	an	DET
easat-10444	119	9	increasing	increase	VERB
easat-10444	119	10	contribution	contribution	NOUN
easat-10444	119	11	for	for	ADP
easat-10444	119	12	the	the	DET
easat-10444	119	13	2019	2019	NUM
easat-10444	119	14	-	-	SYM
easat-10444	119	15	2025	2025	NUM
easat-10444	119	16	period	period	NOUN
easat-10444	119	17	.	.	PUNCT
easat-10444	120	1	thus	thus	ADV
easat-10444	120	2	,	,	PUNCT
easat-10444	120	3	cross	cross	ADJ
easat-10444	120	4	-	-	ADJ
easat-10444	120	5	border	border	ADJ
easat-10444	120	6	research	research	NOUN
easat-10444	120	7	shows	show	VERB
easat-10444	120	8	the	the	DET
easat-10444	120	9	dynamics	dynamic	NOUN
easat-10444	120	10	of	of	ADP
easat-10444	120	11	academic	academic	ADJ
easat-10444	120	12	collaboration	collaboration	NOUN
easat-10444	120	13	that	that	PRON
easat-10444	120	14	is	be	AUX
easat-10444	120	15	increasingly	increasingly	ADV
easat-10444	120	16	432	432	NUM
easat-10444	120	17	edelweiss	edelweiss	PROPN
easat-10444	120	18	applied	apply	VERB
easat-10444	120	19	science	science	NOUN
easat-10444	120	20	and	and	CCONJ
easat-10444	120	21	technology	technology	NOUN
easat-10444	120	22	issn	issn	PROPN
easat-10444	120	23	:	:	PUNCT
easat-10444	120	24	2576	2576	NUM
easat-10444	120	25	-	-	SYM
easat-10444	120	26	8484	8484	NUM
easat-10444	120	27	vol	vol	NOUN
easat-10444	120	28	.	.	PROPN
easat-10444	121	1	9	9	NUM
easat-10444	121	2	,	,	PUNCT
easat-10444	121	3	no	no	INTJ
easat-10444	121	4	.	.	NOUN
easat-10444	121	5	10	10	NUM
easat-10444	121	6	:	:	SYM
easat-10444	121	7	427	427	NUM
easat-10444	121	8	-	-	SYM
easat-10444	121	9	438	438	NUM
easat-10444	121	10	,	,	PUNCT
easat-10444	121	11	2025	2025	NUM
easat-10444	121	12	doi	doi	NOUN
easat-10444	121	13	:	:	PUNCT
easat-10444	121	14	10.55214/2576	10.55214/2576	NUM
easat-10444	121	15	-	-	SYM
easat-10444	121	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	122	1	©	©	PROPN
easat-10444	122	2	2025	2025	NUM
easat-10444	122	3	by	by	ADP
easat-10444	122	4	the	the	DET
easat-10444	122	5	authors	author	NOUN
easat-10444	122	6	;	;	PUNCT
easat-10444	122	7	licensee	licensee	PROPN
easat-10444	122	8	learning	learning	NOUN
easat-10444	122	9	gate	gate	PROPN
easat-10444	122	10	inclusive	inclusive	NOUN
easat-10444	122	11	and	and	CCONJ
easat-10444	122	12	affirms	affirm	VERB
easat-10444	122	13	the	the	DET
easat-10444	122	14	urgency	urgency	NOUN
easat-10444	122	15	of	of	ADP
easat-10444	122	16	this	this	DET
easat-10444	122	17	topic	topic	NOUN
easat-10444	122	18	in	in	ADP
easat-10444	122	19	a	a	DET
easat-10444	122	20	global	global	ADJ
easat-10444	122	21	context	context	NOUN
easat-10444	122	22	.	.	PUNCT
easat-10444	123	1	meanwhile	meanwhile	ADV
easat-10444	123	2	,	,	PUNCT
easat-10444	123	3	the	the	DET
easat-10444	123	4	top	top	ADJ
easat-10444	123	5	three	three	NUM
easat-10444	123	6	countries	country	NOUN
easat-10444	123	7	with	with	ADP
easat-10444	123	8	the	the	DET
easat-10444	123	9	highest	high	ADJ
easat-10444	123	10	total	total	ADJ
easat-10444	123	11	citations	citation	NOUN
easat-10444	123	12	are	be	AUX
easat-10444	123	13	jordan	jordan	PROPN
easat-10444	123	14	,	,	PUNCT
easat-10444	123	15	with	with	ADP
easat-10444	123	16	252	252	NUM
easat-10444	123	17	citations	citation	NOUN
easat-10444	123	18	from	from	ADP
easat-10444	123	19	19	19	NUM
easat-10444	123	20	articles	article	NOUN
easat-10444	123	21	(	(	PUNCT
easat-10444	123	22	an	an	DET
easat-10444	123	23	average	average	NOUN
easat-10444	123	24	of	of	ADP
easat-10444	123	25	13.26	13.26	NUM
easat-10444	123	26	citations	citation	NOUN
easat-10444	123	27	per	per	ADP
easat-10444	123	28	article	article	NOUN
easat-10444	123	29	)	)	PUNCT
easat-10444	123	30	,	,	PUNCT
easat-10444	123	31	china	china	PROPN
easat-10444	123	32	,	,	PUNCT
easat-10444	123	33	with	with	ADP
easat-10444	123	34	168	168	NUM
easat-10444	123	35	citations	citation	NOUN
easat-10444	123	36	from	from	ADP
easat-10444	123	37	13	13	NUM
easat-10444	123	38	articles	article	NOUN
easat-10444	123	39	(	(	PUNCT
easat-10444	123	40	an	an	DET
easat-10444	123	41	average	average	NOUN
easat-10444	123	42	of	of	ADP
easat-10444	123	43	12.92	12.92	NUM
easat-10444	123	44	citations	citation	NOUN
easat-10444	123	45	per	per	ADP
easat-10444	123	46	article	article	NOUN
easat-10444	123	47	)	)	PUNCT
easat-10444	123	48	,	,	PUNCT
easat-10444	123	49	and	and	CCONJ
easat-10444	123	50	germany	germany	PROPN
easat-10444	123	51	,	,	PUNCT
easat-10444	123	52	with	with	ADP
easat-10444	123	53	140	140	NUM
easat-10444	123	54	citations	citation	NOUN
easat-10444	123	55	from	from	ADP
easat-10444	123	56	6	6	NUM
easat-10444	123	57	articles	article	NOUN
easat-10444	123	58	(	(	PUNCT
easat-10444	123	59	an	an	DET
easat-10444	123	60	average	average	NOUN
easat-10444	123	61	of	of	ADP
easat-10444	123	62	23.33	23.33	NUM
easat-10444	123	63	citations	citation	NOUN
easat-10444	123	64	per	per	ADP
easat-10444	123	65	article	article	NOUN
easat-10444	123	66	)	)	PUNCT
easat-10444	123	67	.	.	PUNCT
easat-10444	124	1	for	for	ADP
easat-10444	124	2	the	the	DET
easat-10444	124	3	average	average	ADJ
easat-10444	124	4	number	number	NOUN
easat-10444	124	5	of	of	ADP
easat-10444	124	6	citations	citation	NOUN
easat-10444	124	7	,	,	PUNCT
easat-10444	124	8	the	the	DET
easat-10444	124	9	top	top	ADJ
easat-10444	124	10	three	three	NUM
easat-10444	124	11	countries	country	NOUN
easat-10444	124	12	are	be	AUX
easat-10444	124	13	spain	spain	PROPN
easat-10444	124	14	(	(	PUNCT
easat-10444	124	15	27.67	27.67	NUM
easat-10444	124	16	citations	citation	NOUN
easat-10444	124	17	per	per	ADP
easat-10444	124	18	article	article	NOUN
easat-10444	124	19	)	)	PUNCT
easat-10444	124	20	,	,	PUNCT
easat-10444	124	21	germany	germany	PROPN
easat-10444	124	22	(	(	PUNCT
easat-10444	124	23	23.33	23.33	NUM
easat-10444	124	24	citations	citation	NOUN
easat-10444	124	25	per	per	ADP
easat-10444	124	26	article	article	NOUN
easat-10444	124	27	)	)	PUNCT
easat-10444	124	28	,	,	PUNCT
easat-10444	124	29	and	and	CCONJ
easat-10444	124	30	the	the	DET
easat-10444	124	31	netherlands	netherlands	PROPN
easat-10444	124	32	(	(	PUNCT
easat-10444	124	33	14.40	14.40	NUM
easat-10444	124	34	citations	citation	NOUN
easat-10444	124	35	per	per	ADP
easat-10444	124	36	article	article	NOUN
easat-10444	124	37	)	)	PUNCT
easat-10444	124	38	.	.	PUNCT
easat-10444	125	1	overall	overall	ADV
easat-10444	125	2	,	,	PUNCT
easat-10444	125	3	this	this	DET
easat-10444	125	4	citation	citation	NOUN
easat-10444	125	5	pattern	pattern	NOUN
easat-10444	125	6	shows	show	VERB
easat-10444	125	7	that	that	SCONJ
easat-10444	125	8	there	there	PRON
easat-10444	125	9	is	be	VERB
easat-10444	125	10	not	not	PART
easat-10444	125	11	always	always	ADV
easat-10444	125	12	a	a	DET
easat-10444	125	13	linear	linear	ADJ
easat-10444	125	14	relationship	relationship	NOUN
easat-10444	125	15	between	between	ADP
easat-10444	125	16	publication	publication	NOUN
easat-10444	125	17	productivity	productivity	NOUN
easat-10444	125	18	and	and	CCONJ
easat-10444	125	19	academic	academic	ADJ
easat-10444	125	20	impact	impact	NOUN
easat-10444	125	21	.	.	PUNCT
easat-10444	126	1	some	some	DET
easat-10444	126	2	countries	country	NOUN
easat-10444	126	3	have	have	VERB
easat-10444	126	4	a	a	DET
easat-10444	126	5	large	large	ADJ
easat-10444	126	6	volume	volume	NOUN
easat-10444	126	7	of	of	ADP
easat-10444	126	8	publications	publication	NOUN
easat-10444	126	9	,	,	PUNCT
easat-10444	126	10	but	but	CCONJ
easat-10444	126	11	their	their	PRON
easat-10444	126	12	effects	effect	NOUN
easat-10444	126	13	in	in	ADP
easat-10444	126	14	terms	term	NOUN
easat-10444	126	15	of	of	ADP
easat-10444	126	16	citations	citation	NOUN
easat-10444	126	17	remain	remain	VERB
easat-10444	126	18	limited	limited	ADJ
easat-10444	126	19	,	,	PUNCT
easat-10444	126	20	while	while	SCONJ
easat-10444	126	21	other	other	ADJ
easat-10444	126	22	countries	country	NOUN
easat-10444	126	23	with	with	ADP
easat-10444	126	24	fewer	few	ADJ
easat-10444	126	25	articles	article	NOUN
easat-10444	126	26	have	have	VERB
easat-10444	126	27	a	a	DET
easat-10444	126	28	higher	high	ADJ
easat-10444	126	29	average	average	ADJ
easat-10444	126	30	citation	citation	NOUN
easat-10444	126	31	rate	rate	NOUN
easat-10444	126	32	.	.	PUNCT
easat-10444	127	1	the	the	DET
easat-10444	127	2	implications	implication	NOUN
easat-10444	127	3	of	of	ADP
easat-10444	127	4	these	these	DET
easat-10444	127	5	findings	finding	NOUN
easat-10444	127	6	underscore	underscore	VERB
easat-10444	127	7	the	the	DET
easat-10444	127	8	importance	importance	NOUN
easat-10444	127	9	of	of	ADP
easat-10444	127	10	prioritizing	prioritize	VERB
easat-10444	127	11	the	the	DET
easat-10444	127	12	quality	quality	NOUN
easat-10444	127	13	,	,	PUNCT
easat-10444	127	14	international	international	ADJ
easat-10444	127	15	collaboration	collaboration	NOUN
easat-10444	127	16	,	,	PUNCT
easat-10444	127	17	and	and	CCONJ
easat-10444	127	18	novelty	novelty	NOUN
easat-10444	127	19	of	of	ADP
easat-10444	127	20	research	research	NOUN
easat-10444	127	21	,	,	PUNCT
easat-10444	127	22	rather	rather	ADV
easat-10444	127	23	than	than	ADP
easat-10444	127	24	merely	merely	ADV
easat-10444	127	25	focusing	focus	VERB
easat-10444	127	26	on	on	ADP
easat-10444	127	27	the	the	DET
easat-10444	127	28	quantity	quantity	NOUN
easat-10444	127	29	of	of	ADP
easat-10444	127	30	publications	publication	NOUN
easat-10444	127	31	.	.	PUNCT
easat-10444	128	1	3.1	3.1	NUM
easat-10444	128	2	.	.	PUNCT
easat-10444	128	3	distribution	distribution	NOUN
easat-10444	128	4	of	of	ADP
easat-10444	128	5	articles	article	NOUN
easat-10444	128	6	by	by	ADP
easat-10444	128	7	central	central	ADJ
easat-10444	128	8	theme	theme	NOUN
easat-10444	128	9	of	of	ADP
easat-10444	128	10	the	the	DET
easat-10444	128	11	97	97	NUM
easat-10444	128	12	articles	article	NOUN
easat-10444	128	13	analyzed	analyze	VERB
easat-10444	128	14	,	,	PUNCT
easat-10444	128	15	it	it	PRON
easat-10444	128	16	shows	show	VERB
easat-10444	128	17	that	that	SCONJ
easat-10444	128	18	the	the	DET
easat-10444	128	19	latest	late	ADJ
easat-10444	128	20	research	research	NOUN
easat-10444	128	21	in	in	ADP
easat-10444	128	22	the	the	DET
easat-10444	128	23	field	field	NOUN
easat-10444	128	24	of	of	ADP
easat-10444	128	25	accounting	accounting	NOUN
easat-10444	128	26	information	information	NOUN
easat-10444	128	27	systems	system	NOUN
easat-10444	128	28	(	(	PUNCT
easat-10444	128	29	ais	ais	PROPN
easat-10444	128	30	)	)	PUNCT
easat-10444	128	31	after	after	ADP
easat-10444	128	32	2019	2019	NUM
easat-10444	128	33	is	be	AUX
easat-10444	128	34	dominated	dominate	VERB
easat-10444	128	35	by	by	ADP
easat-10444	128	36	the	the	DET
easat-10444	128	37	theme	theme	NOUN
easat-10444	128	38	of	of	ADP
easat-10444	128	39	ai	ai	ADJ
easat-10444	128	40	integration	integration	NOUN
easat-10444	128	41	in	in	ADP
easat-10444	128	42	ais	ais	PROPN
easat-10444	128	43	,	,	PUNCT
easat-10444	128	44	with	with	ADP
easat-10444	128	45	22	22	NUM
easat-10444	128	46	articles	article	NOUN
easat-10444	128	47	and	and	CCONJ
easat-10444	128	48	ais	ais	PROPN
easat-10444	128	49	effectiveness	effectiveness	NOUN
easat-10444	128	50	/	/	SYM
easat-10444	128	51	performance	performance	NOUN
easat-10444	128	52	,	,	PUNCT
easat-10444	128	53	with	with	ADP
easat-10444	128	54	18	18	NUM
easat-10444	128	55	articles	article	NOUN
easat-10444	128	56	.	.	PUNCT
easat-10444	129	1	this	this	DET
easat-10444	129	2	theme	theme	NOUN
easat-10444	129	3	indicates	indicate	VERB
easat-10444	129	4	that	that	SCONJ
easat-10444	129	5	the	the	DET
easat-10444	129	6	primary	primary	ADJ
easat-10444	129	7	focus	focus	NOUN
easat-10444	129	8	of	of	ADP
easat-10444	129	9	research	research	NOUN
easat-10444	129	10	is	be	AUX
easat-10444	129	11	on	on	ADP
easat-10444	129	12	efforts	effort	NOUN
easat-10444	129	13	to	to	PART
easat-10444	129	14	optimize	optimize	VERB
easat-10444	129	15	the	the	DET
easat-10444	129	16	accounting	accounting	NOUN
easat-10444	129	17	system	system	NOUN
easat-10444	129	18	through	through	ADP
easat-10444	129	19	the	the	DET
easat-10444	129	20	adoption	adoption	NOUN
easat-10444	129	21	of	of	ADP
easat-10444	129	22	ai	ai	PROPN
easat-10444	129	23	technology	technology	NOUN
easat-10444	129	24	.	.	PUNCT
easat-10444	130	1	the	the	DET
easat-10444	130	2	theme	theme	NOUN
easat-10444	130	3	of	of	ADP
easat-10444	130	4	internal	internal	ADJ
easat-10444	130	5	control	control	NOUN
easat-10444	130	6	,	,	PUNCT
easat-10444	130	7	with	with	ADP
easat-10444	130	8	11	11	NUM
easat-10444	130	9	articles	article	NOUN
easat-10444	130	10	,	,	PUNCT
easat-10444	130	11	and	and	CCONJ
easat-10444	130	12	audit	audit	NOUN
easat-10444	130	13	and	and	CCONJ
easat-10444	130	14	assurance	assurance	NOUN
easat-10444	130	15	,	,	PUNCT
easat-10444	130	16	with	with	ADP
easat-10444	130	17	36	36	NUM
easat-10444	130	18	articles	article	NOUN
easat-10444	130	19	,	,	PUNCT
easat-10444	130	20	also	also	ADV
easat-10444	130	21	occupy	occupy	VERB
easat-10444	130	22	a	a	DET
easat-10444	130	23	significant	significant	ADJ
easat-10444	130	24	portion	portion	NOUN
easat-10444	130	25	,	,	PUNCT
easat-10444	130	26	reflecting	reflect	VERB
easat-10444	130	27	attention	attention	NOUN
easat-10444	130	28	to	to	ADP
easat-10444	130	29	strengthening	strengthen	VERB
easat-10444	130	30	the	the	DET
easat-10444	130	31	reliability	reliability	NOUN
easat-10444	130	32	and	and	CCONJ
easat-10444	130	33	transparency	transparency	NOUN
easat-10444	130	34	of	of	ADP
easat-10444	130	35	the	the	DET
easat-10444	130	36	system	system	NOUN
easat-10444	130	37	through	through	ADP
easat-10444	130	38	internal	internal	ADJ
easat-10444	130	39	control	control	NOUN
easat-10444	130	40	mechanisms	mechanism	NOUN
easat-10444	130	41	and	and	CCONJ
easat-10444	130	42	the	the	DET
easat-10444	130	43	development	development	NOUN
easat-10444	130	44	of	of	ADP
easat-10444	130	45	technology	technology	NOUN
easat-10444	130	46	-	-	PUNCT
easat-10444	130	47	based	base	VERB
easat-10444	130	48	audits	audits	NOUN
easat-10444	130	49	.	.	PUNCT
easat-10444	131	1	the	the	DET
easat-10444	131	2	theme	theme	NOUN
easat-10444	131	3	of	of	ADP
easat-10444	131	4	accounting	accounting	NOUN
easat-10444	131	5	information	information	NOUN
easat-10444	131	6	quality	quality	NOUN
easat-10444	131	7	appeared	appear	VERB
easat-10444	131	8	consistently	consistently	ADV
easat-10444	131	9	throughout	throughout	ADP
easat-10444	131	10	the	the	DET
easat-10444	131	11	2015	2015	NUM
easat-10444	131	12	-	-	SYM
easat-10444	131	13	2019	2019	NUM
easat-10444	131	14	period	period	NOUN
easat-10444	131	15	,	,	PUNCT
easat-10444	131	16	while	while	SCONJ
easat-10444	131	17	organization	organization	NOUN
easat-10444	131	18	readiness	readiness	NOUN
easat-10444	131	19	was	be	AUX
easat-10444	131	20	relatively	relatively	ADV
easat-10444	131	21	more	more	ADV
easat-10444	131	22	researched	research	VERB
easat-10444	131	23	in	in	ADP
easat-10444	131	24	the	the	DET
easat-10444	131	25	early	early	ADJ
easat-10444	131	26	period	period	NOUN
easat-10444	131	27	of	of	ADP
easat-10444	131	28	digitalization	digitalization	NOUN
easat-10444	131	29	,	,	PUNCT
easat-10444	131	30	from	from	ADP
easat-10444	131	31	2019	2019	NUM
easat-10444	131	32	to	to	ADP
easat-10444	131	33	2020	2020	NUM
easat-10444	131	34	,	,	PUNCT
easat-10444	131	35	and	and	CCONJ
easat-10444	131	36	began	begin	VERB
easat-10444	131	37	to	to	PART
easat-10444	131	38	decline	decline	VERB
easat-10444	131	39	after	after	ADP
easat-10444	131	40	2022	2022	NUM
easat-10444	131	41	.	.	PUNCT
easat-10444	132	1	this	this	DET
easat-10444	132	2	distribution	distribution	NOUN
easat-10444	132	3	aligns	align	VERB
easat-10444	132	4	with	with	ADP
easat-10444	132	5	the	the	DET
easat-10444	132	6	literature	literature	NOUN
easat-10444	132	7	,	,	PUNCT
easat-10444	132	8	which	which	PRON
easat-10444	132	9	confirms	confirm	VERB
easat-10444	132	10	the	the	DET
easat-10444	132	11	dominance	dominance	NOUN
easat-10444	132	12	of	of	ADP
easat-10444	132	13	ai	ai	PROPN
easat-10444	132	14	as	as	ADP
easat-10444	132	15	a	a	DET
easat-10444	132	16	key	key	ADJ
easat-10444	132	17	driver	driver	NOUN
easat-10444	132	18	of	of	ADP
easat-10444	132	19	ais	ais	PROPN
easat-10444	132	20	effectiveness	effectiveness	NOUN
easat-10444	132	21	[	[	X
easat-10444	132	22	3	3	NUM
easat-10444	132	23	,	,	PUNCT
easat-10444	132	24	5	5	NUM
easat-10444	132	25	]	]	PUNCT
easat-10444	132	26	and	and	CCONJ
easat-10444	132	27	the	the	DET
easat-10444	132	28	importance	importance	NOUN
easat-10444	132	29	of	of	ADP
easat-10444	132	30	internal	internal	ADJ
easat-10444	132	31	control	control	NOUN
easat-10444	132	32	in	in	ADP
easat-10444	132	33	maintaining	maintain	VERB
easat-10444	132	34	system	system	NOUN
easat-10444	132	35	reliability	reliability	NOUN
easat-10444	132	36	[	[	X
easat-10444	132	37	13	13	NUM
easat-10444	132	38	]	]	SYM
easat-10444	132	39	.	.	PUNCT
easat-10444	133	1	3.2	3.2	NUM
easat-10444	133	2	.	.	PUNCT
easat-10444	134	1	classification	classification	NOUN
easat-10444	134	2	of	of	ADP
easat-10444	134	3	articles	article	NOUN
easat-10444	134	4	based	base	VERB
easat-10444	134	5	on	on	ADP
easat-10444	134	6	research	research	NOUN
easat-10444	134	7	question	question	NOUN
easat-10444	134	8	(	(	PUNCT
easat-10444	134	9	rq	rq	INTJ
easat-10444	134	10	)	)	PUNCT
easat-10444	134	11	articles	article	NOUN
easat-10444	134	12	for	for	ADP
easat-10444	134	13	the	the	DET
easat-10444	134	14	rq1	rq1	NOUN
easat-10444	134	15	category	category	NOUN
easat-10444	134	16	,	,	PUNCT
easat-10444	134	17	totaling	total	VERB
easat-10444	134	18	49	49	NUM
easat-10444	134	19	,	,	PUNCT
easat-10444	134	20	researching	research	VERB
easat-10444	134	21	ai	ai	NOUN
easat-10444	134	22	integration	integration	NOUN
easat-10444	134	23	on	on	ADP
easat-10444	134	24	the	the	DET
easat-10444	134	25	effectiveness	effectiveness	NOUN
easat-10444	134	26	of	of	ADP
easat-10444	134	27	ais	ais	PROPN
easat-10444	134	28	,	,	PUNCT
easat-10444	134	29	consistently	consistently	ADV
easat-10444	134	30	found	find	VERB
easat-10444	134	31	that	that	SCONJ
easat-10444	134	32	ai	ai	VERB
easat-10444	134	33	contributes	contribute	VERB
easat-10444	134	34	positively	positively	ADV
easat-10444	134	35	to	to	ADP
easat-10444	134	36	the	the	DET
easat-10444	134	37	effectiveness	effectiveness	NOUN
easat-10444	134	38	of	of	ADP
easat-10444	134	39	ais	ais	PROPN
easat-10444	134	40	.	.	PUNCT
easat-10444	135	1	the	the	DET
easat-10444	135	2	articles	article	NOUN
easat-10444	135	3	in	in	ADP
easat-10444	135	4	this	this	DET
easat-10444	135	5	category	category	NOUN
easat-10444	135	6	emphasize	emphasize	VERB
easat-10444	135	7	ai	ai	VERB
easat-10444	135	8	's	's	PART
easat-10444	135	9	contribution	contribution	NOUN
easat-10444	135	10	to	to	ADP
easat-10444	135	11	improving	improve	VERB
easat-10444	135	12	information	information	NOUN
easat-10444	135	13	quality	quality	NOUN
easat-10444	135	14	,	,	PUNCT
easat-10444	135	15	streamlining	streamline	VERB
easat-10444	135	16	the	the	DET
easat-10444	135	17	reporting	reporting	NOUN
easat-10444	135	18	process	process	NOUN
easat-10444	135	19	,	,	PUNCT
easat-10444	135	20	and	and	CCONJ
easat-10444	135	21	enhancing	enhance	VERB
easat-10444	135	22	operational	operational	ADJ
easat-10444	135	23	efficiency	efficiency	NOUN
easat-10444	135	24	[	[	X
easat-10444	135	25	13	13	NUM
easat-10444	135	26	,	,	PUNCT
easat-10444	135	27	39	39	NUM
easat-10444	135	28	]	]	PUNCT
easat-10444	135	29	.	.	PUNCT
easat-10444	136	1	there	there	PRON
easat-10444	136	2	are	be	VERB
easat-10444	136	3	47	47	NUM
easat-10444	136	4	articles	article	NOUN
easat-10444	136	5	in	in	ADP
easat-10444	136	6	the	the	DET
easat-10444	136	7	category	category	NOUN
easat-10444	136	8	rq2	rq2	NOUN
easat-10444	136	9	internal	internal	ADJ
easat-10444	136	10	control	control	NOUN
easat-10444	136	11	on	on	ADP
easat-10444	136	12	ais	ais	PROPN
easat-10444	136	13	reliability	reliability	NOUN
easat-10444	136	14	.	.	PUNCT
easat-10444	137	1	studies	study	NOUN
easat-10444	137	2	in	in	ADP
easat-10444	137	3	this	this	DET
easat-10444	137	4	category	category	NOUN
easat-10444	137	5	discuss	discuss	VERB
easat-10444	137	6	the	the	DET
easat-10444	137	7	application	application	NOUN
easat-10444	137	8	of	of	ADP
easat-10444	137	9	coso	coso	PROPN
easat-10444	137	10	,	,	PUNCT
easat-10444	137	11	blockchain	blockchain	NOUN
easat-10444	137	12	,	,	PUNCT
easat-10444	137	13	and	and	CCONJ
easat-10444	137	14	technology	technology	NOUN
easat-10444	137	15	-	-	PUNCT
easat-10444	137	16	based	base	VERB
easat-10444	137	17	auditing	auditing	NOUN
easat-10444	137	18	frameworks	framework	NOUN
easat-10444	137	19	as	as	ADP
easat-10444	137	20	ways	way	NOUN
easat-10444	137	21	to	to	PART
easat-10444	137	22	strengthen	strengthen	VERB
easat-10444	137	23	internal	internal	ADJ
easat-10444	137	24	control	control	NOUN
easat-10444	137	25	[	[	X
easat-10444	137	26	13	13	NUM
easat-10444	137	27	,	,	PUNCT
easat-10444	137	28	40	40	NUM
easat-10444	137	29	]	]	PUNCT
easat-10444	137	30	the	the	DET
easat-10444	137	31	study	study	NOUN
easat-10444	137	32	,	,	PUNCT
easat-10444	137	33	which	which	PRON
easat-10444	137	34	examines	examine	VERB
easat-10444	137	35	the	the	DET
easat-10444	137	36	critical	critical	ADJ
easat-10444	137	37	dynamics	dynamic	NOUN
easat-10444	137	38	of	of	ADP
easat-10444	137	39	technology	technology	NOUN
easat-10444	137	40	integration	integration	NOUN
easat-10444	137	41	into	into	ADP
easat-10444	137	42	ais	ais	PROPN
easat-10444	137	43	according	accord	VERB
easat-10444	137	44	to	to	ADP
easat-10444	137	45	the	the	DET
easat-10444	137	46	rq3	rq3	ADJ
easat-10444	137	47	category	category	NOUN
easat-10444	137	48	,	,	PUNCT
easat-10444	137	49	comprising	comprise	VERB
easat-10444	137	50	34	34	NUM
easat-10444	137	51	articles	article	NOUN
easat-10444	137	52	,	,	PUNCT
easat-10444	137	53	highlights	highlight	NOUN
easat-10444	137	54	algorithmic	algorithmic	ADJ
easat-10444	137	55	limitations	limitation	NOUN
easat-10444	137	56	,	,	PUNCT
easat-10444	137	57	privacy	privacy	NOUN
easat-10444	137	58	risks	risk	NOUN
easat-10444	137	59	,	,	PUNCT
easat-10444	137	60	and	and	CCONJ
easat-10444	137	61	information	information	NOUN
easat-10444	137	62	bias	bias	NOUN
easat-10444	137	63	,	,	PUNCT
easat-10444	137	64	as	as	ADV
easat-10444	137	65	well	well	ADV
easat-10444	137	66	as	as	ADP
easat-10444	137	67	limitations	limitation	NOUN
easat-10444	137	68	of	of	ADP
easat-10444	137	69	ai	ai	ADJ
easat-10444	137	70	adoption	adoption	NOUN
easat-10444	137	71	.	.	PUNCT
easat-10444	138	1	however	however	ADV
easat-10444	138	2	,	,	PUNCT
easat-10444	138	3	it	it	PRON
easat-10444	138	4	also	also	ADV
easat-10444	138	5	identifies	identify	VERB
easat-10444	138	6	significant	significant	ADJ
easat-10444	138	7	opportunities	opportunity	NOUN
easat-10444	138	8	in	in	ADP
easat-10444	138	9	fraud	fraud	NOUN
easat-10444	138	10	detection	detection	NOUN
easat-10444	138	11	,	,	PUNCT
easat-10444	138	12	continuous	continuous	ADJ
easat-10444	138	13	auditing	auditing	NOUN
easat-10444	138	14	,	,	PUNCT
easat-10444	138	15	and	and	CCONJ
easat-10444	138	16	cybersecurity	cybersecurity	NOUN
easat-10444	139	1	[	[	X
easat-10444	139	2	6	6	NUM
easat-10444	139	3	,	,	PUNCT
easat-10444	139	4	12	12	NUM
easat-10444	139	5	,	,	PUNCT
easat-10444	139	6	41	41	NUM
easat-10444	139	7	]	]	PUNCT
easat-10444	139	8	.	.	PUNCT
easat-10444	140	1	overall	overall	ADV
easat-10444	140	2	,	,	PUNCT
easat-10444	140	3	the	the	DET
easat-10444	140	4	integration	integration	NOUN
easat-10444	140	5	of	of	ADP
easat-10444	140	6	ai	ai	NOUN
easat-10444	140	7	in	in	ADP
easat-10444	140	8	ais	ais	PROPN
easat-10444	140	9	creates	create	VERB
easat-10444	140	10	a	a	DET
easat-10444	140	11	paradox	paradox	NOUN
easat-10444	140	12	:	:	PUNCT
easat-10444	140	13	it	it	PRON
easat-10444	140	14	can	can	AUX
easat-10444	140	15	enhance	enhance	VERB
easat-10444	140	16	the	the	DET
easat-10444	140	17	effectiveness	effectiveness	NOUN
easat-10444	140	18	of	of	ADP
easat-10444	140	19	systems	system	NOUN
easat-10444	140	20	while	while	SCONJ
easat-10444	140	21	presenting	present	VERB
easat-10444	140	22	new	new	ADJ
easat-10444	140	23	risks	risk	NOUN
easat-10444	140	24	that	that	SCONJ
easat-10444	140	25	necessitate	necessitate	ADJ
easat-10444	140	26	mature	mature	ADJ
easat-10444	140	27	governance	governance	NOUN
easat-10444	140	28	policies	policy	NOUN
easat-10444	140	29	and	and	CCONJ
easat-10444	140	30	effective	effective	ADJ
easat-10444	140	31	mitigation	mitigation	NOUN
easat-10444	140	32	strategies	strategy	NOUN
easat-10444	140	33	.	.	PUNCT
easat-10444	141	1	article	article	NOUN
easat-10444	141	2	for	for	ADP
easat-10444	141	3	the	the	DET
easat-10444	141	4	rq4	rq4	NOUN
easat-10444	141	5	category	category	NOUN
easat-10444	141	6	:	:	PUNCT
easat-10444	141	7	55	55	NUM
easat-10444	141	8	articles	article	NOUN
easat-10444	141	9	highlight	highlight	VERB
easat-10444	141	10	the	the	DET
easat-10444	141	11	research	research	NOUN
easat-10444	141	12	gaps	gap	NOUN
easat-10444	141	13	that	that	PRON
easat-10444	141	14	remain	remain	VERB
easat-10444	141	15	open	open	ADJ
easat-10444	141	16	in	in	ADP
easat-10444	141	17	the	the	DET
easat-10444	141	18	implementation	implementation	NOUN
easat-10444	141	19	of	of	ADP
easat-10444	141	20	ai	ai	NOUN
easat-10444	141	21	-	-	PUNCT
easat-10444	141	22	based	base	VERB
easat-10444	141	23	ais	ais	NOUN
easat-10444	141	24	effectiveness	effectiveness	NOUN
easat-10444	141	25	and	and	CCONJ
easat-10444	141	26	internal	internal	ADJ
easat-10444	141	27	controls	control	NOUN
easat-10444	141	28	.	.	PUNCT
easat-10444	142	1	existing	exist	VERB
easat-10444	142	2	studies	study	NOUN
easat-10444	142	3	are	be	AUX
easat-10444	142	4	still	still	ADV
easat-10444	142	5	limited	limit	VERB
easat-10444	142	6	to	to	ADP
easat-10444	142	7	specific	specific	ADJ
easat-10444	142	8	sectors	sector	NOUN
easat-10444	142	9	,	,	PUNCT
easat-10444	142	10	such	such	ADJ
easat-10444	142	11	as	as	ADP
easat-10444	142	12	msmes	msme	NOUN
easat-10444	142	13	or	or	CCONJ
easat-10444	142	14	the	the	DET
easat-10444	142	15	public	public	ADJ
easat-10444	142	16	sector	sector	NOUN
easat-10444	142	17	,	,	PUNCT
easat-10444	142	18	with	with	ADP
easat-10444	142	19	a	a	DET
easat-10444	142	20	focus	focus	NOUN
easat-10444	142	21	on	on	ADP
easat-10444	142	22	technical	technical	ADJ
easat-10444	142	23	aspects	aspect	NOUN
easat-10444	142	24	and	and	CCONJ
easat-10444	142	25	minimal	minimal	ADJ
easat-10444	142	26	exploration	exploration	NOUN
easat-10444	142	27	of	of	ADP
easat-10444	142	28	ethical	ethical	ADJ
easat-10444	142	29	dimensions	dimension	NOUN
easat-10444	142	30	and	and	CCONJ
easat-10444	142	31	social	social	ADJ
easat-10444	142	32	impact	impact	NOUN
easat-10444	142	33	.	.	PUNCT
easat-10444	143	1	furthermore	furthermore	ADV
easat-10444	143	2	,	,	PUNCT
easat-10444	143	3	longitudinal	longitudinal	ADJ
easat-10444	143	4	empirical	empirical	ADJ
easat-10444	143	5	studies	study	NOUN
easat-10444	143	6	to	to	PART
easat-10444	143	7	assess	assess	VERB
easat-10444	143	8	the	the	DET
easat-10444	143	9	long	long	ADJ
easat-10444	143	10	-	-	PUNCT
easat-10444	143	11	term	term	NOUN
easat-10444	143	12	effects	effect	NOUN
easat-10444	143	13	of	of	ADP
easat-10444	143	14	ai	ai	ADJ
easat-10444	143	15	adoption	adoption	NOUN
easat-10444	143	16	in	in	ADP
easat-10444	143	17	ais	ais	PROPN
easat-10444	143	18	are	be	AUX
easat-10444	143	19	still	still	ADV
easat-10444	143	20	rare	rare	ADJ
easat-10444	143	21	.	.	PUNCT
easat-10444	144	1	these	these	DET
easat-10444	144	2	findings	finding	NOUN
easat-10444	144	3	confirm	confirm	VERB
easat-10444	144	4	the	the	DET
easat-10444	144	5	need	need	NOUN
easat-10444	144	6	for	for	ADP
easat-10444	144	7	integrating	integrate	VERB
easat-10444	144	8	ai	ai	VERB
easat-10444	144	9	with	with	ADP
easat-10444	144	10	established	establish	VERB
easat-10444	144	11	internal	internal	ADJ
easat-10444	144	12	control	control	NOUN
easat-10444	144	13	frameworks	framework	NOUN
easat-10444	144	14	,	,	PUNCT
easat-10444	144	15	as	as	ADV
easat-10444	144	16	well	well	ADV
easat-10444	144	17	as	as	ADP
easat-10444	144	18	the	the	DET
easat-10444	144	19	development	development	NOUN
easat-10444	144	20	of	of	ADP
easat-10444	144	21	new	new	ADJ
easat-10444	144	22	conceptual	conceptual	ADJ
easat-10444	144	23	models	model	NOUN
easat-10444	144	24	that	that	PRON
easat-10444	144	25	combine	combine	VERB
easat-10444	144	26	technological	technological	ADJ
easat-10444	144	27	,	,	PUNCT
easat-10444	144	28	organizational	organizational	ADJ
easat-10444	144	29	,	,	PUNCT
easat-10444	144	30	and	and	CCONJ
easat-10444	144	31	regulatory	regulatory	ADJ
easat-10444	144	32	perspectives	perspective	NOUN
easat-10444	144	33	.	.	PUNCT
easat-10444	145	1	thus	thus	ADV
easat-10444	145	2	,	,	PUNCT
easat-10444	145	3	rq4	rq4	PROPN
easat-10444	145	4	emerged	emerge	VERB
easat-10444	145	5	as	as	ADP
easat-10444	145	6	the	the	DET
easat-10444	145	7	dominant	dominant	ADJ
easat-10444	145	8	theme	theme	NOUN
easat-10444	145	9	,	,	PUNCT
easat-10444	145	10	opening	open	VERB
easat-10444	145	11	a	a	DET
easat-10444	145	12	vast	vast	ADJ
easat-10444	145	13	space	space	NOUN
easat-10444	145	14	for	for	ADP
easat-10444	145	15	further	further	ADJ
easat-10444	145	16	research	research	NOUN
easat-10444	145	17	and	and	CCONJ
easat-10444	145	18	theory	theory	NOUN
easat-10444	145	19	development	development	NOUN
easat-10444	145	20	.	.	PUNCT
easat-10444	146	1	433	433	NUM
easat-10444	146	2	edelweiss	edelweiss	PROPN
easat-10444	146	3	applied	apply	VERB
easat-10444	146	4	science	science	NOUN
easat-10444	146	5	and	and	CCONJ
easat-10444	146	6	technology	technology	NOUN
easat-10444	146	7	issn	issn	PROPN
easat-10444	146	8	:	:	PUNCT
easat-10444	146	9	2576	2576	NUM
easat-10444	146	10	-	-	SYM
easat-10444	146	11	8484	8484	NUM
easat-10444	146	12	vol	vol	NOUN
easat-10444	146	13	.	.	PROPN
easat-10444	147	1	9	9	NUM
easat-10444	147	2	,	,	PUNCT
easat-10444	147	3	no	no	INTJ
easat-10444	147	4	.	.	NOUN
easat-10444	147	5	10	10	NUM
easat-10444	147	6	:	:	SYM
easat-10444	147	7	427	427	NUM
easat-10444	147	8	-	-	SYM
easat-10444	147	9	438	438	NUM
easat-10444	147	10	,	,	PUNCT
easat-10444	147	11	2025	2025	NUM
easat-10444	147	12	doi	doi	NOUN
easat-10444	147	13	:	:	PUNCT
easat-10444	147	14	10.55214/2576	10.55214/2576	NUM
easat-10444	147	15	-	-	SYM
easat-10444	147	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	148	1	©	©	PROPN
easat-10444	148	2	2025	2025	NUM
easat-10444	148	3	by	by	ADP
easat-10444	148	4	the	the	DET
easat-10444	148	5	authors	author	NOUN
easat-10444	148	6	;	;	PUNCT
easat-10444	148	7	licensee	licensee	PROPN
easat-10444	148	8	learning	learning	NOUN
easat-10444	148	9	gate	gate	NOUN
easat-10444	148	10	3.3	3.3	NUM
easat-10444	148	11	.	.	PUNCT
easat-10444	149	1	research	research	NOUN
easat-10444	149	2	trends	trend	NOUN
easat-10444	149	3	per	per	ADP
easat-10444	149	4	year	year	NOUN
easat-10444	149	5	(	(	PUNCT
easat-10444	149	6	2019	2019	NUM
easat-10444	149	7	-	-	SYM
easat-10444	149	8	2025	2025	NUM
easat-10444	149	9	)	)	PUNCT
easat-10444	149	10	longitudinal	longitudinal	ADJ
easat-10444	149	11	analysis	analysis	NOUN
easat-10444	149	12	revealed	reveal	VERB
easat-10444	149	13	a	a	DET
easat-10444	149	14	shift	shift	NOUN
easat-10444	149	15	in	in	ADP
easat-10444	149	16	the	the	DET
easat-10444	149	17	study	study	NOUN
easat-10444	149	18	's	's	PART
easat-10444	149	19	focus	focus	NOUN
easat-10444	149	20	.	.	PUNCT
easat-10444	150	1	in	in	ADP
easat-10444	150	2	the	the	DET
easat-10444	150	3	initial	initial	ADJ
easat-10444	150	4	period	period	NOUN
easat-10444	150	5	(	(	PUNCT
easat-10444	150	6	2019–2020	2019–2020	NUM
easat-10444	150	7	)	)	PUNCT
easat-10444	150	8	,	,	PUNCT
easat-10444	150	9	research	research	NOUN
easat-10444	150	10	focused	focus	VERB
easat-10444	150	11	heavily	heavily	ADV
easat-10444	150	12	on	on	ADP
easat-10444	150	13	organizational	organizational	ADJ
easat-10444	150	14	readiness	readiness	NOUN
easat-10444	150	15	,	,	PUNCT
easat-10444	150	16	which	which	PRON
easat-10444	150	17	refers	refer	VERB
easat-10444	150	18	to	to	ADP
easat-10444	150	19	an	an	DET
easat-10444	150	20	organization	organization	NOUN
easat-10444	150	21	's	's	PART
easat-10444	150	22	readiness	readiness	NOUN
easat-10444	150	23	to	to	PART
easat-10444	150	24	adopt	adopt	VERB
easat-10444	150	25	digital	digital	ADJ
easat-10444	150	26	technology	technology	NOUN
easat-10444	150	27	.	.	PUNCT
easat-10444	151	1	however	however	ADV
easat-10444	151	2	,	,	PUNCT
easat-10444	151	3	since	since	SCONJ
easat-10444	151	4	2021	2021	NUM
easat-10444	151	5	,	,	PUNCT
easat-10444	151	6	the	the	DET
easat-10444	151	7	trend	trend	NOUN
easat-10444	151	8	has	have	AUX
easat-10444	151	9	shifted	shift	VERB
easat-10444	151	10	strongly	strongly	ADV
easat-10444	151	11	towards	towards	ADP
easat-10444	151	12	ai	ai	ADJ
easat-10444	151	13	integration	integration	NOUN
easat-10444	151	14	in	in	ADP
easat-10444	151	15	ais	ais	PROPN
easat-10444	151	16	,	,	PUNCT
easat-10444	151	17	which	which	PRON
easat-10444	151	18	continues	continue	VERB
easat-10444	151	19	to	to	PART
easat-10444	151	20	increase	increase	VERB
easat-10444	151	21	until	until	ADP
easat-10444	151	22	2024–2025	2024–2025	NUM
easat-10444	151	23	,	,	PUNCT
easat-10444	151	24	showing	show	VERB
easat-10444	151	25	the	the	DET
easat-10444	151	26	dominance	dominance	NOUN
easat-10444	151	27	of	of	ADP
easat-10444	151	28	ai	ai	ADJ
easat-10444	151	29	topics	topic	NOUN
easat-10444	151	30	in	in	ADP
easat-10444	151	31	academic	academic	ADJ
easat-10444	151	32	discourse	discourse	NOUN
easat-10444	151	33	.	.	PUNCT
easat-10444	152	1	the	the	DET
easat-10444	152	2	theme	theme	NOUN
easat-10444	152	3	of	of	ADP
easat-10444	152	4	audit	audit	NOUN
easat-10444	152	5	and	and	CCONJ
easat-10444	152	6	assurance	assurance	NOUN
easat-10444	152	7	,	,	PUNCT
easat-10444	152	8	as	as	ADV
easat-10444	152	9	well	well	ADV
easat-10444	152	10	as	as	ADP
easat-10444	152	11	internal	internal	ADJ
easat-10444	152	12	control	control	NOUN
easat-10444	152	13	,	,	PUNCT
easat-10444	152	14	has	have	AUX
easat-10444	152	15	been	be	AUX
easat-10444	152	16	on	on	ADP
easat-10444	152	17	the	the	DET
easat-10444	152	18	rise	rise	NOUN
easat-10444	152	19	since	since	SCONJ
easat-10444	152	20	2021	2021	NUM
easat-10444	152	21	,	,	PUNCT
easat-10444	152	22	in	in	ADP
easat-10444	152	23	line	line	NOUN
easat-10444	152	24	with	with	ADP
easat-10444	152	25	the	the	DET
easat-10444	152	26	development	development	NOUN
easat-10444	152	27	of	of	ADP
easat-10444	152	28	real	real	ADJ
easat-10444	152	29	-	-	PUNCT
easat-10444	152	30	time	time	NOUN
easat-10444	152	31	auditing	auditing	NOUN
easat-10444	152	32	and	and	CCONJ
easat-10444	152	33	the	the	DET
easat-10444	152	34	increasing	increase	VERB
easat-10444	152	35	prevalence	prevalence	NOUN
easat-10444	152	36	of	of	ADP
easat-10444	152	37	cybersecurity	cybersecurity	NOUN
easat-10444	152	38	issues	issue	NOUN
easat-10444	152	39	.	.	PUNCT
easat-10444	153	1	meanwhile	meanwhile	ADV
easat-10444	153	2	,	,	PUNCT
easat-10444	153	3	ais	ais	PROPN
easat-10444	153	4	effectiveness	effectiveness	NOUN
easat-10444	153	5	/	/	SYM
easat-10444	153	6	performance	performance	NOUN
easat-10444	153	7	and	and	CCONJ
easat-10444	153	8	accounting	accounting	NOUN
easat-10444	153	9	information	information	NOUN
easat-10444	153	10	quality	quality	NOUN
easat-10444	153	11	remained	remain	VERB
easat-10444	153	12	consistently	consistently	ADV
easat-10444	153	13	present	present	ADJ
easat-10444	153	14	,	,	PUNCT
easat-10444	153	15	although	although	SCONJ
easat-10444	153	16	the	the	DET
easat-10444	153	17	portion	portion	NOUN
easat-10444	153	18	was	be	AUX
easat-10444	153	19	relatively	relatively	ADV
easat-10444	153	20	decreasing	decrease	VERB
easat-10444	153	21	compared	compare	VERB
easat-10444	153	22	to	to	ADP
easat-10444	153	23	the	the	DET
easat-10444	153	24	dominance	dominance	NOUN
easat-10444	153	25	of	of	ADP
easat-10444	153	26	the	the	DET
easat-10444	153	27	ai	ai	PROPN
easat-10444	153	28	theme	theme	NOUN
easat-10444	153	29	.	.	PUNCT
easat-10444	154	1	figure	figure	NOUN
easat-10444	154	2	2	2	NUM
easat-10444	154	3	.	.	NOUN
easat-10444	155	1	proportion	proportion	NOUN
easat-10444	155	2	(	(	PUNCT
easat-10444	155	3	%	%	NOUN
easat-10444	155	4	)	)	PUNCT
easat-10444	155	5	of	of	ADP
easat-10444	155	6	articles	article	NOUN
easat-10444	155	7	per	per	ADP
easat-10444	155	8	theme	theme	NOUN
easat-10444	155	9	per	per	ADP
easat-10444	155	10	year	year	NOUN
easat-10444	155	11	.	.	PUNCT
easat-10444	156	1	3.4	3.4	NUM
easat-10444	156	2	.	.	PUNCT
easat-10444	157	1	discussion	discussion	NOUN
easat-10444	157	2	literature	literature	PROPN
easat-10444	157	3	findings	finding	NOUN
easat-10444	157	4	indicate	indicate	VERB
easat-10444	157	5	that	that	SCONJ
easat-10444	157	6	ai	ai	INTJ
easat-10444	157	7	plays	play	VERB
easat-10444	157	8	a	a	DET
easat-10444	157	9	significant	significant	ADJ
easat-10444	157	10	role	role	NOUN
easat-10444	157	11	in	in	ADP
easat-10444	157	12	automating	automate	VERB
easat-10444	157	13	processes	process	NOUN
easat-10444	157	14	,	,	PUNCT
easat-10444	157	15	enhancing	enhance	VERB
easat-10444	157	16	information	information	NOUN
easat-10444	157	17	quality	quality	NOUN
easat-10444	157	18	,	,	PUNCT
easat-10444	157	19	and	and	CCONJ
easat-10444	157	20	improving	improve	VERB
easat-10444	157	21	organizational	organizational	ADJ
easat-10444	157	22	governance	governance	NOUN
easat-10444	157	23	.	.	PUNCT
easat-10444	158	1	the	the	DET
easat-10444	158	2	contribution	contribution	NOUN
easat-10444	158	3	of	of	ADP
easat-10444	158	4	ai	ai	VERB
easat-10444	158	5	to	to	ADP
easat-10444	158	6	the	the	DET
easat-10444	158	7	effectiveness	effectiveness	NOUN
easat-10444	158	8	of	of	ADP
easat-10444	158	9	ais	ais	PROPN
easat-10444	158	10	can	can	AUX
easat-10444	158	11	be	be	AUX
easat-10444	158	12	grouped	group	VERB
easat-10444	158	13	into	into	ADP
easat-10444	158	14	three	three	NUM
easat-10444	158	15	main	main	ADJ
easat-10444	158	16	dimensions	dimension	NOUN
easat-10444	158	17	,	,	PUNCT
easat-10444	158	18	namely	namely	ADV
easat-10444	158	19	operational	operational	ADJ
easat-10444	158	20	efficiency	efficiency	NOUN
easat-10444	158	21	through	through	ADP
easat-10444	158	22	automation	automation	NOUN
easat-10444	158	23	of	of	ADP
easat-10444	158	24	accounting	accounting	NOUN
easat-10444	158	25	processes	process	NOUN
easat-10444	158	26	[	[	X
easat-10444	158	27	42	42	NUM
easat-10444	158	28	]	]	PUNCT
easat-10444	158	29	.	.	PUNCT
easat-10444	159	1	increased	increase	VERB
easat-10444	159	2	transparency	transparency	NOUN
easat-10444	159	3	,	,	PUNCT
easat-10444	159	4	ethics	ethic	NOUN
easat-10444	159	5	,	,	PUNCT
easat-10444	159	6	and	and	CCONJ
easat-10444	159	7	reliability	reliability	NOUN
easat-10444	159	8	of	of	ADP
easat-10444	159	9	accounting	accounting	NOUN
easat-10444	159	10	information	information	NOUN
easat-10444	159	11	[	[	X
easat-10444	159	12	36	36	NUM
easat-10444	159	13	,	,	PUNCT
easat-10444	159	14	43	43	NUM
easat-10444	159	15	]	]	PUNCT
easat-10444	159	16	.	.	PUNCT
easat-10444	160	1	in	in	ADP
easat-10444	160	2	addition	addition	NOUN
easat-10444	160	3	to	to	ADP
easat-10444	160	4	strengthening	strengthen	VERB
easat-10444	160	5	internal	internal	ADJ
easat-10444	160	6	governance	governance	NOUN
easat-10444	160	7	and	and	CCONJ
easat-10444	160	8	control	control	VERB
easat-10444	160	9	through	through	ADP
easat-10444	160	10	the	the	DET
easat-10444	160	11	integration	integration	NOUN
easat-10444	160	12	of	of	ADP
easat-10444	160	13	technologists	technologist	NOUN
easat-10444	160	14	[	[	X
easat-10444	160	15	35	35	NUM
easat-10444	160	16	,	,	PUNCT
easat-10444	160	17	44	44	NUM
easat-10444	160	18	]	]	PUNCT
easat-10444	160	19	.	.	PUNCT
easat-10444	161	1	these	these	DET
easat-10444	161	2	findings	finding	NOUN
easat-10444	161	3	demonstrate	demonstrate	VERB
easat-10444	161	4	that	that	SCONJ
easat-10444	161	5	the	the	DET
easat-10444	161	6	integration	integration	NOUN
easat-10444	161	7	of	of	ADP
easat-10444	161	8	ai	ai	NOUN
easat-10444	161	9	in	in	ADP
easat-10444	161	10	ais	ais	PROPN
easat-10444	161	11	serves	serve	VERB
easat-10444	161	12	not	not	PART
easat-10444	161	13	only	only	ADV
easat-10444	161	14	as	as	ADP
easat-10444	161	15	a	a	DET
easat-10444	161	16	technical	technical	ADJ
easat-10444	161	17	tool	tool	NOUN
easat-10444	161	18	but	but	CCONJ
easat-10444	161	19	also	also	ADV
easat-10444	161	20	plays	play	VERB
easat-10444	161	21	a	a	DET
easat-10444	161	22	strategic	strategic	ADJ
easat-10444	161	23	role	role	NOUN
easat-10444	161	24	in	in	ADP
easat-10444	161	25	enhancing	enhance	VERB
easat-10444	161	26	the	the	DET
easat-10444	161	27	reliability	reliability	NOUN
easat-10444	161	28	,	,	PUNCT
easat-10444	161	29	relevance	relevance	NOUN
easat-10444	161	30	,	,	PUNCT
easat-10444	161	31	and	and	CCONJ
easat-10444	161	32	value	value	NOUN
easat-10444	161	33	of	of	ADP
easat-10444	161	34	accounting	accounting	NOUN
easat-10444	161	35	information	information	NOUN
easat-10444	161	36	within	within	ADP
easat-10444	161	37	the	the	DET
easat-10444	161	38	context	context	NOUN
easat-10444	161	39	of	of	ADP
easat-10444	161	40	modern	modern	ADJ
easat-10444	161	41	business	business	NOUN
easat-10444	161	42	.	.	PUNCT
easat-10444	162	1	the	the	DET
easat-10444	162	2	literature	literature	NOUN
easat-10444	162	3	analyzed	analyze	VERB
easat-10444	162	4	reveals	reveal	VERB
easat-10444	162	5	that	that	SCONJ
easat-10444	162	6	robust	robust	ADJ
easat-10444	162	7	internal	internal	ADJ
easat-10444	162	8	control	control	NOUN
easat-10444	162	9	mechanisms	mechanism	NOUN
easat-10444	162	10	enable	enable	VERB
easat-10444	162	11	organizations	organization	NOUN
easat-10444	162	12	to	to	PART
easat-10444	162	13	maintain	maintain	VERB
easat-10444	162	14	data	datum	NOUN
easat-10444	162	15	integrity	integrity	NOUN
easat-10444	162	16	,	,	PUNCT
easat-10444	162	17	minimize	minimize	VERB
easat-10444	162	18	the	the	DET
easat-10444	162	19	risk	risk	NOUN
easat-10444	162	20	of	of	ADP
easat-10444	162	21	errors	error	NOUN
easat-10444	162	22	,	,	PUNCT
easat-10444	162	23	and	and	CCONJ
easat-10444	162	24	enhance	enhance	VERB
easat-10444	162	25	information	information	NOUN
easat-10444	162	26	accountability	accountability	NOUN
easat-10444	162	27	.	.	PUNCT
easat-10444	163	1	internal	internal	ADJ
easat-10444	163	2	control	control	NOUN
easat-10444	163	3	practices	practice	NOUN
easat-10444	163	4	play	play	VERB
easat-10444	163	5	a	a	DET
easat-10444	163	6	fundamental	fundamental	ADJ
easat-10444	163	7	role	role	NOUN
easat-10444	163	8	in	in	ADP
easat-10444	163	9	improving	improve	VERB
easat-10444	163	10	the	the	DET
easat-10444	163	11	reliability	reliability	NOUN
easat-10444	163	12	and	and	CCONJ
easat-10444	163	13	efficiency	efficiency	NOUN
easat-10444	163	14	of	of	ADP
easat-10444	163	15	accounting	accounting	NOUN
easat-10444	163	16	information	information	NOUN
easat-10444	163	17	systems	system	NOUN
easat-10444	163	18	(	(	PUNCT
easat-10444	163	19	ais	ais	PROPN
easat-10444	163	20	)	)	PUNCT
easat-10444	163	21	through	through	ADP
easat-10444	163	22	several	several	ADJ
easat-10444	163	23	key	key	ADJ
easat-10444	163	24	dimensions	dimension	NOUN
easat-10444	163	25	,	,	PUNCT
easat-10444	163	26	such	such	ADJ
easat-10444	163	27	as	as	ADP
easat-10444	163	28	ensuring	ensure	VERB
easat-10444	163	29	the	the	DET
easat-10444	163	30	reliability	reliability	NOUN
easat-10444	163	31	of	of	ADP
easat-10444	163	32	accounting	accounting	NOUN
easat-10444	163	33	data	datum	NOUN
easat-10444	163	34	with	with	ADP
easat-10444	163	35	transparency	transparency	NOUN
easat-10444	163	36	and	and	CCONJ
easat-10444	163	37	accountability	accountability	NOUN
easat-10444	163	38	[	[	X
easat-10444	163	39	44	44	NUM
easat-10444	163	40	,	,	PUNCT
easat-10444	163	41	45	45	NUM
easat-10444	163	42	]	]	PUNCT
easat-10444	163	43	.	.	PUNCT
easat-10444	164	1	improve	improve	VERB
easat-10444	164	2	operational	operational	ADJ
easat-10444	164	3	efficiency	efficiency	NOUN
easat-10444	164	4	through	through	ADP
easat-10444	164	5	continuous	continuous	ADJ
easat-10444	164	6	monitoring	monitoring	NOUN
easat-10444	164	7	,	,	PUNCT
easat-10444	164	8	inefficiency	inefficiency	NOUN
easat-10444	164	9	prevention	prevention	NOUN
easat-10444	164	10	,	,	PUNCT
easat-10444	164	11	and	and	CCONJ
easat-10444	164	12	maintaining	maintain	VERB
easat-10444	164	13	compliance	compliance	NOUN
easat-10444	164	14	[	[	X
easat-10444	164	15	34	34	NUM
easat-10444	164	16	,	,	PUNCT
easat-10444	164	17	46	46	NUM
easat-10444	164	18	]	]	PUNCT
easat-10444	164	19	.	.	PUNCT
easat-10444	165	1	thus	thus	ADV
easat-10444	165	2	,	,	PUNCT
easat-10444	165	3	internal	internal	ADJ
easat-10444	165	4	434	434	NUM
easat-10444	165	5	edelweiss	edelweiss	PROPN
easat-10444	165	6	applied	apply	VERB
easat-10444	165	7	science	science	NOUN
easat-10444	165	8	and	and	CCONJ
easat-10444	165	9	technology	technology	NOUN
easat-10444	165	10	issn	issn	PROPN
easat-10444	165	11	:	:	PUNCT
easat-10444	165	12	2576	2576	NUM
easat-10444	165	13	-	-	SYM
easat-10444	165	14	8484	8484	NUM
easat-10444	165	15	vol	vol	NOUN
easat-10444	165	16	.	.	PROPN
easat-10444	166	1	9	9	NUM
easat-10444	166	2	,	,	PUNCT
easat-10444	166	3	no	no	INTJ
easat-10444	166	4	.	.	NOUN
easat-10444	166	5	10	10	NUM
easat-10444	166	6	:	:	SYM
easat-10444	166	7	427	427	NUM
easat-10444	166	8	-	-	SYM
easat-10444	166	9	438	438	NUM
easat-10444	166	10	,	,	PUNCT
easat-10444	166	11	2025	2025	NUM
easat-10444	166	12	doi	doi	NOUN
easat-10444	166	13	:	:	PUNCT
easat-10444	166	14	10.55214/2576	10.55214/2576	NUM
easat-10444	166	15	-	-	SYM
easat-10444	166	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	167	1	©	©	PROPN
easat-10444	167	2	2025	2025	NUM
easat-10444	167	3	by	by	ADP
easat-10444	167	4	the	the	DET
easat-10444	167	5	authors	author	NOUN
easat-10444	167	6	;	;	PUNCT
easat-10444	167	7	licensee	licensee	PROPN
easat-10444	167	8	learning	learn	VERB
easat-10444	167	9	gate	gate	PROPN
easat-10444	167	10	control	control	NOUN
easat-10444	167	11	practices	practice	NOUN
easat-10444	167	12	not	not	PART
easat-10444	167	13	only	only	ADV
easat-10444	167	14	preserve	preserve	VERB
easat-10444	167	15	information	information	NOUN
easat-10444	167	16	integrity	integrity	NOUN
easat-10444	167	17	but	but	CCONJ
easat-10444	167	18	also	also	ADV
easat-10444	167	19	strengthen	strengthen	VERB
easat-10444	167	20	ais	ais	PROPN
easat-10444	167	21	's	's	PART
easat-10444	167	22	position	position	NOUN
easat-10444	167	23	as	as	ADP
easat-10444	167	24	a	a	DET
easat-10444	167	25	strategic	strategic	ADJ
easat-10444	167	26	tool	tool	NOUN
easat-10444	167	27	in	in	ADP
easat-10444	167	28	supporting	support	VERB
easat-10444	167	29	organizational	organizational	ADJ
easat-10444	167	30	accountability	accountability	NOUN
easat-10444	167	31	and	and	CCONJ
easat-10444	167	32	competitiveness	competitiveness	NOUN
easat-10444	167	33	.	.	PUNCT
easat-10444	168	1	the	the	DET
easat-10444	168	2	integration	integration	NOUN
easat-10444	168	3	of	of	ADP
easat-10444	168	4	ai	ai	VERB
easat-10444	168	5	into	into	ADP
easat-10444	168	6	ais	ais	PROPN
easat-10444	168	7	faces	face	VERB
easat-10444	168	8	several	several	ADJ
easat-10444	168	9	challenges	challenge	NOUN
easat-10444	168	10	stemming	stem	VERB
easat-10444	168	11	from	from	ADP
easat-10444	168	12	technological	technological	ADJ
easat-10444	168	13	complexity	complexity	NOUN
easat-10444	168	14	and	and	CCONJ
easat-10444	168	15	organizational	organizational	ADJ
easat-10444	168	16	readiness	readiness	NOUN
easat-10444	168	17	.	.	PUNCT
easat-10444	169	1	companies	company	NOUN
easat-10444	169	2	are	be	AUX
easat-10444	169	3	required	require	VERB
easat-10444	169	4	to	to	PART
easat-10444	169	5	invest	invest	VERB
easat-10444	169	6	in	in	ADP
easat-10444	169	7	employee	employee	NOUN
easat-10444	169	8	training	training	NOUN
easat-10444	169	9	and	and	CCONJ
easat-10444	169	10	the	the	DET
easat-10444	169	11	development	development	NOUN
easat-10444	169	12	of	of	ADP
easat-10444	169	13	compatible	compatible	ADJ
easat-10444	169	14	systems	system	NOUN
easat-10444	169	15	so	so	SCONJ
easat-10444	169	16	that	that	SCONJ
easat-10444	169	17	the	the	DET
easat-10444	169	18	benefits	benefit	NOUN
easat-10444	169	19	of	of	ADP
easat-10444	169	20	ai	ai	VERB
easat-10444	169	21	can	can	AUX
easat-10444	169	22	be	be	AUX
easat-10444	169	23	optimized	optimize	VERB
easat-10444	169	24	wassie	wassie	NOUN
easat-10444	169	25	and	and	CCONJ
easat-10444	169	26	lakatos	lakato	VERB
easat-10444	170	1	[	[	X
easat-10444	170	2	42	42	NUM
easat-10444	170	3	]	]	PUNCT
easat-10444	170	4	.	.	PUNCT
easat-10444	171	1	yang	yang	PROPN
easat-10444	171	2	et	et	PROPN
easat-10444	171	3	al	al	PROPN
easat-10444	171	4	.	.	PUNCT
easat-10444	172	1	[	[	X
easat-10444	172	2	47	47	NUM
easat-10444	172	3	]	]	PUNCT
easat-10444	172	4	also	also	ADV
easat-10444	172	5	emphasize	emphasize	VERB
easat-10444	172	6	that	that	SCONJ
easat-10444	172	7	the	the	DET
easat-10444	172	8	success	success	NOUN
easat-10444	172	9	of	of	ADP
easat-10444	172	10	integration	integration	NOUN
easat-10444	172	11	is	be	AUX
easat-10444	172	12	not	not	PART
easat-10444	172	13	only	only	ADV
easat-10444	172	14	determined	determine	VERB
easat-10444	172	15	by	by	ADP
easat-10444	172	16	technological	technological	ADJ
easat-10444	172	17	sophistication	sophistication	NOUN
easat-10444	172	18	but	but	CCONJ
easat-10444	172	19	also	also	ADV
easat-10444	172	20	by	by	ADP
easat-10444	172	21	managerial	managerial	ADJ
easat-10444	172	22	readiness	readiness	NOUN
easat-10444	172	23	and	and	CCONJ
easat-10444	172	24	organizational	organizational	ADJ
easat-10444	172	25	culture	culture	NOUN
easat-10444	172	26	.	.	PUNCT
easat-10444	173	1	in	in	ADP
easat-10444	173	2	addition	addition	NOUN
easat-10444	173	3	to	to	ADP
easat-10444	173	4	implementation	implementation	NOUN
easat-10444	173	5	challenges	challenge	NOUN
easat-10444	173	6	,	,	PUNCT
easat-10444	173	7	integrating	integrate	VERB
easat-10444	173	8	ai	ai	VERB
easat-10444	173	9	with	with	ADP
easat-10444	173	10	internal	internal	ADJ
easat-10444	173	11	controls	control	NOUN
easat-10444	173	12	also	also	ADV
easat-10444	173	13	introduces	introduce	VERB
easat-10444	173	14	new	new	ADJ
easat-10444	173	15	risks	risk	NOUN
easat-10444	173	16	.	.	PUNCT
easat-10444	174	1	the	the	DET
easat-10444	174	2	risk	risk	NOUN
easat-10444	174	3	of	of	ADP
easat-10444	174	4	algorithmic	algorithmic	ADJ
easat-10444	174	5	bias	bias	NOUN
easat-10444	174	6	can	can	AUX
easat-10444	174	7	lower	lower	VERB
easat-10444	174	8	public	public	ADJ
easat-10444	174	9	trust	trust	NOUN
easat-10444	174	10	if	if	SCONJ
easat-10444	174	11	it	it	PRON
easat-10444	174	12	is	be	AUX
easat-10444	174	13	not	not	PART
easat-10444	174	14	anticipated	anticipate	VERB
easat-10444	174	15	through	through	ADP
easat-10444	174	16	adequate	adequate	ADJ
easat-10444	174	17	regulation	regulation	NOUN
easat-10444	174	18	and	and	CCONJ
easat-10444	174	19	governance	governance	NOUN
easat-10444	174	20	[	[	X
easat-10444	174	21	36	36	NUM
easat-10444	174	22	]	]	PUNCT
easat-10444	174	23	.	.	PUNCT
easat-10444	175	1	the	the	DET
easat-10444	175	2	risk	risk	NOUN
easat-10444	175	3	of	of	ADP
easat-10444	175	4	misinformation	misinformation	NOUN
easat-10444	175	5	and	and	CCONJ
easat-10444	175	6	weaknesses	weakness	NOUN
easat-10444	175	7	in	in	ADP
easat-10444	175	8	the	the	DET
easat-10444	175	9	validation	validation	NOUN
easat-10444	175	10	of	of	ADP
easat-10444	175	11	analysis	analysis	NOUN
easat-10444	175	12	results	result	NOUN
easat-10444	175	13	are	be	AUX
easat-10444	175	14	challenges	challenge	NOUN
easat-10444	175	15	for	for	ADP
easat-10444	175	16	auditors	auditor	NOUN
easat-10444	175	17	and	and	CCONJ
easat-10444	175	18	management	management	NOUN
easat-10444	175	19	in	in	ADP
easat-10444	175	20	maintaining	maintain	VERB
easat-10444	175	21	the	the	DET
easat-10444	175	22	quality	quality	NOUN
easat-10444	175	23	of	of	ADP
easat-10444	175	24	internal	internal	ADJ
easat-10444	175	25	control	control	NOUN
easat-10444	175	26	[	[	X
easat-10444	175	27	35	35	NUM
easat-10444	175	28	]	]	PUNCT
easat-10444	175	29	.	.	PUNCT
easat-10444	176	1	however	however	ADV
easat-10444	176	2	,	,	PUNCT
easat-10444	176	3	the	the	DET
easat-10444	176	4	literature	literature	NOUN
easat-10444	176	5	also	also	ADV
easat-10444	176	6	confirms	confirm	VERB
easat-10444	176	7	significant	significant	ADJ
easat-10444	176	8	opportunities	opportunity	NOUN
easat-10444	176	9	.	.	PUNCT
easat-10444	177	1	nofel	nofel	PROPN
easat-10444	177	2	et	et	PROPN
easat-10444	177	3	al	al	PROPN
easat-10444	177	4	.	.	PUNCT
easat-10444	178	1	[	[	X
easat-10444	178	2	44	44	NUM
easat-10444	178	3	]	]	PUNCT
easat-10444	178	4	mention	mention	VERB
easat-10444	178	5	that	that	SCONJ
easat-10444	178	6	when	when	SCONJ
easat-10444	178	7	ai	ai	NOUN
easat-10444	178	8	is	be	AUX
easat-10444	178	9	integrated	integrate	VERB
easat-10444	178	10	with	with	ADP
easat-10444	178	11	other	other	ADJ
easat-10444	178	12	technologies	technology	NOUN
easat-10444	178	13	,	,	PUNCT
easat-10444	178	14	such	such	ADJ
easat-10444	178	15	as	as	ADP
easat-10444	178	16	blockchain	blockchain	NOUN
easat-10444	178	17	,	,	PUNCT
easat-10444	178	18	iot	iot	NOUN
easat-10444	178	19	,	,	PUNCT
easat-10444	178	20	and	and	CCONJ
easat-10444	178	21	xbrl	xbrl	PROPN
easat-10444	178	22	,	,	PUNCT
easat-10444	178	23	the	the	DET
easat-10444	178	24	effectiveness	effectiveness	NOUN
easat-10444	178	25	of	of	ADP
easat-10444	178	26	ais	ais	PROPN
easat-10444	178	27	can	can	AUX
easat-10444	178	28	increase	increase	VERB
easat-10444	178	29	significantly	significantly	ADV
easat-10444	178	30	.	.	PUNCT
easat-10444	179	1	georgiou	georgiou	PROPN
easat-10444	179	2	et	et	PROPN
easat-10444	179	3	al	al	PROPN
easat-10444	179	4	.	.	PUNCT
easat-10444	180	1	[	[	X
easat-10444	180	2	43	43	NUM
easat-10444	180	3	]	]	PUNCT
easat-10444	180	4	added	add	VERB
easat-10444	180	5	that	that	SCONJ
easat-10444	180	6	ai	ai	VERB
easat-10444	180	7	allows	allow	VERB
easat-10444	180	8	real	real	ADJ
easat-10444	180	9	-	-	PUNCT
easat-10444	180	10	time	time	NOUN
easat-10444	180	11	monitoring	monitoring	NOUN
easat-10444	180	12	so	so	SCONJ
easat-10444	180	13	that	that	SCONJ
easat-10444	180	14	opportunities	opportunity	NOUN
easat-10444	180	15	arise	arise	VERB
easat-10444	180	16	not	not	PART
easat-10444	180	17	only	only	ADV
easat-10444	180	18	in	in	ADP
easat-10444	180	19	terms	term	NOUN
easat-10444	180	20	of	of	ADP
easat-10444	180	21	efficiency	efficiency	NOUN
easat-10444	180	22	but	but	CCONJ
easat-10444	180	23	also	also	ADV
easat-10444	180	24	in	in	ADP
easat-10444	180	25	strengthening	strengthen	VERB
easat-10444	180	26	governance	governance	NOUN
easat-10444	180	27	.	.	PUNCT
easat-10444	181	1	furthermore	furthermore	ADV
easat-10444	181	2	,	,	PUNCT
easat-10444	181	3	seidenstein	seidenstein	VERB
easat-10444	181	4	et	et	PROPN
easat-10444	181	5	al	al	PROPN
easat-10444	181	6	.	.	PUNCT
easat-10444	182	1	[	[	X
easat-10444	182	2	46	46	NUM
easat-10444	182	3	]	]	PUNCT
easat-10444	182	4	show	show	VERB
easat-10444	182	5	that	that	SCONJ
easat-10444	182	6	the	the	DET
easat-10444	182	7	integration	integration	NOUN
easat-10444	182	8	of	of	ADP
easat-10444	182	9	ai	ai	VERB
easat-10444	182	10	in	in	ADP
easat-10444	182	11	the	the	DET
easat-10444	182	12	accounting	accounting	NOUN
easat-10444	182	13	value	value	NOUN
easat-10444	182	14	chain	chain	NOUN
easat-10444	182	15	expands	expand	VERB
easat-10444	182	16	the	the	DET
easat-10444	182	17	function	function	NOUN
easat-10444	182	18	of	of	ADP
easat-10444	182	19	internal	internal	ADJ
easat-10444	182	20	control	control	NOUN
easat-10444	182	21	beyond	beyond	ADP
easat-10444	182	22	simply	simply	ADV
easat-10444	182	23	detecting	detect	VERB
easat-10444	182	24	errors	error	NOUN
easat-10444	182	25	to	to	PART
easat-10444	182	26	also	also	ADV
easat-10444	182	27	preventing	prevent	VERB
easat-10444	182	28	inefficiencies	inefficiency	NOUN
easat-10444	182	29	.	.	PUNCT
easat-10444	183	1	these	these	DET
easat-10444	183	2	findings	finding	NOUN
easat-10444	183	3	show	show	VERB
easat-10444	183	4	that	that	SCONJ
easat-10444	183	5	while	while	SCONJ
easat-10444	183	6	the	the	DET
easat-10444	183	7	integration	integration	NOUN
easat-10444	183	8	of	of	ADP
easat-10444	183	9	ai	ai	VERB
easat-10444	183	10	into	into	ADP
easat-10444	183	11	ais	ais	PROPN
easat-10444	183	12	presents	present	VERB
easat-10444	183	13	new	new	ADJ
easat-10444	183	14	challenges	challenge	NOUN
easat-10444	183	15	and	and	CCONJ
easat-10444	183	16	risks	risk	NOUN
easat-10444	183	17	,	,	PUNCT
easat-10444	183	18	the	the	DET
easat-10444	183	19	opportunities	opportunity	NOUN
easat-10444	183	20	it	it	PRON
easat-10444	183	21	offers	offer	VERB
easat-10444	183	22	are	be	AUX
easat-10444	183	23	much	much	ADV
easat-10444	183	24	greater	great	ADJ
easat-10444	183	25	when	when	SCONJ
easat-10444	183	26	supported	support	VERB
easat-10444	183	27	by	by	ADP
easat-10444	183	28	strong	strong	ADJ
easat-10444	183	29	internal	internal	ADJ
easat-10444	183	30	controls	control	NOUN
easat-10444	183	31	and	and	CCONJ
easat-10444	183	32	a	a	DET
easat-10444	183	33	mature	mature	ADJ
easat-10444	183	34	organizational	organizational	ADJ
easat-10444	183	35	readiness	readiness	NOUN
easat-10444	183	36	.	.	PUNCT
easat-10444	184	1	based	base	VERB
easat-10444	184	2	on	on	ADP
easat-10444	184	3	these	these	DET
easat-10444	184	4	findings	finding	NOUN
easat-10444	184	5	,	,	PUNCT
easat-10444	184	6	a	a	DET
easat-10444	184	7	gap	gap	NOUN
easat-10444	184	8	is	be	AUX
easat-10444	184	9	identified	identify	VERB
easat-10444	184	10	that	that	SCONJ
easat-10444	184	11	highlights	highlight	VERB
easat-10444	184	12	the	the	DET
easat-10444	184	13	potential	potential	NOUN
easat-10444	184	14	for	for	ADP
easat-10444	184	15	integrating	integrate	VERB
easat-10444	184	16	ai	ai	VERB
easat-10444	184	17	and	and	CCONJ
easat-10444	184	18	internal	internal	ADJ
easat-10444	184	19	control	control	NOUN
easat-10444	184	20	to	to	PART
easat-10444	184	21	enhance	enhance	VERB
easat-10444	184	22	the	the	DET
easat-10444	184	23	effectiveness	effectiveness	NOUN
easat-10444	184	24	of	of	ADP
easat-10444	184	25	ais	ais	PROPN
easat-10444	184	26	.	.	PUNCT
easat-10444	185	1	the	the	DET
easat-10444	185	2	literature	literature	NOUN
easat-10444	185	3	still	still	ADV
easat-10444	185	4	leaves	leave	VERB
easat-10444	185	5	a	a	DET
easat-10444	185	6	vast	vast	ADJ
easat-10444	185	7	space	space	NOUN
easat-10444	185	8	for	for	ADP
easat-10444	185	9	research	research	NOUN
easat-10444	185	10	,	,	PUNCT
easat-10444	185	11	particularly	particularly	ADV
easat-10444	185	12	in	in	ADP
easat-10444	185	13	relation	relation	NOUN
easat-10444	185	14	to	to	ADP
easat-10444	185	15	ethical	ethical	ADJ
easat-10444	185	16	aspects	aspect	NOUN
easat-10444	185	17	,	,	PUNCT
easat-10444	185	18	validity	validity	NOUN
easat-10444	185	19	,	,	PUNCT
easat-10444	185	20	cross	cross	ADJ
easat-10444	185	21	-	-	ADJ
easat-10444	185	22	technology	technology	ADJ
easat-10444	185	23	integration	integration	NOUN
easat-10444	185	24	,	,	PUNCT
easat-10444	185	25	and	and	CCONJ
easat-10444	185	26	implementation	implementation	NOUN
easat-10444	185	27	contexts	context	NOUN
easat-10444	185	28	in	in	ADP
easat-10444	185	29	various	various	ADJ
easat-10444	185	30	countries	country	NOUN
easat-10444	185	31	.	.	PUNCT
easat-10444	186	1	gaps	gap	NOUN
easat-10444	186	2	that	that	PRON
easat-10444	186	3	are	be	AUX
easat-10444	186	4	still	still	ADV
easat-10444	186	5	open	open	ADJ
easat-10444	186	6	include	include	VERB
easat-10444	186	7	organizational	organizational	ADJ
easat-10444	186	8	readiness	readiness	NOUN
easat-10444	186	9	and	and	CCONJ
easat-10444	186	10	hr	hr	NOUN
easat-10444	186	11	competence	competence	NOUN
easat-10444	186	12	in	in	ADP
easat-10444	186	13	adopting	adopt	VERB
easat-10444	186	14	ai	ai	NOUN
easat-10444	186	15	-	-	PUNCT
easat-10444	186	16	based	base	VERB
easat-10444	186	17	ais	ais	NOUN
easat-10444	186	18	[	[	X
easat-10444	186	19	42	42	NUM
easat-10444	186	20	]	]	PUNCT
easat-10444	186	21	.	.	PUNCT
easat-10444	187	1	ethical	ethical	ADJ
easat-10444	187	2	framework	framework	NOUN
easat-10444	187	3	and	and	CCONJ
easat-10444	187	4	transparency	transparency	NOUN
easat-10444	187	5	in	in	ADP
easat-10444	187	6	the	the	DET
easat-10444	187	7	application	application	NOUN
easat-10444	187	8	of	of	ADP
easat-10444	187	9	ai	ai	NOUN
easat-10444	187	10	in	in	ADP
easat-10444	187	11	accounting	account	VERB
easat-10444	187	12	[	[	X
easat-10444	187	13	36	36	NUM
easat-10444	187	14	]	]	PUNCT
easat-10444	187	15	.	.	PUNCT
easat-10444	188	1	validity	validity	NOUN
easat-10444	188	2	and	and	CCONJ
easat-10444	188	3	reliability	reliability	NOUN
easat-10444	188	4	of	of	ADP
easat-10444	188	5	automated	automate	VERB
easat-10444	188	6	systems	system	NOUN
easat-10444	188	7	compared	compare	VERB
easat-10444	188	8	to	to	ADP
easat-10444	188	9	traditional	traditional	ADJ
easat-10444	188	10	controls	control	NOUN
easat-10444	188	11	[	[	X
easat-10444	188	12	35	35	NUM
easat-10444	188	13	]	]	PUNCT
easat-10444	188	14	.	.	PUNCT
easat-10444	189	1	multi	multi	ADJ
easat-10444	189	2	-	-	ADJ
easat-10444	189	3	technology	technology	ADJ
easat-10444	189	4	integration	integration	NOUN
easat-10444	189	5	(	(	PUNCT
easat-10444	189	6	ai	ai	PROPN
easat-10444	189	7	–	–	PUNCT
easat-10444	189	8	blockchain	blockchain	PROPN
easat-10444	189	9	–	–	PUNCT
easat-10444	189	10	iot	iot	PROPN
easat-10444	189	11	–	–	PUNCT
easat-10444	189	12	xbrl	xbrl	PROPN
easat-10444	189	13	)	)	PUNCT
easat-10444	189	14	in	in	ADP
easat-10444	189	15	support	support	NOUN
easat-10444	189	16	of	of	ADP
easat-10444	189	17	the	the	DET
easat-10444	189	18	ais	ais	PROPN
easat-10444	189	19	internal	internal	PROPN
easat-10444	189	20	control	control	NOUN
easat-10444	190	1	[	[	X
easat-10444	190	2	44	44	NUM
easat-10444	190	3	]	]	PUNCT
easat-10444	190	4	.	.	PUNCT
easat-10444	191	1	as	as	ADV
easat-10444	191	2	well	well	ADV
easat-10444	191	3	as	as	ADP
easat-10444	191	4	the	the	DET
easat-10444	191	5	effectiveness	effectiveness	NOUN
easat-10444	191	6	of	of	ADP
easat-10444	191	7	ai	ai	NOUN
easat-10444	191	8	-	-	PUNCT
easat-10444	191	9	based	base	VERB
easat-10444	191	10	long	long	ADJ
easat-10444	191	11	-	-	PUNCT
easat-10444	191	12	term	term	NOUN
easat-10444	191	13	monitoring	monitoring	NOUN
easat-10444	191	14	to	to	PART
easat-10444	191	15	support	support	VERB
easat-10444	191	16	internal	internal	ADJ
easat-10444	191	17	controls	control	NOUN
easat-10444	192	1	[	[	X
easat-10444	192	2	43	43	NUM
easat-10444	192	3	]	]	PUNCT
easat-10444	192	4	.	.	PUNCT
easat-10444	193	1	this	this	PRON
easat-10444	193	2	opens	open	VERB
easat-10444	193	3	opportunities	opportunity	NOUN
easat-10444	193	4	for	for	ADP
easat-10444	193	5	future	future	ADJ
easat-10444	193	6	research	research	NOUN
easat-10444	193	7	to	to	PART
easat-10444	193	8	make	make	VERB
easat-10444	193	9	both	both	CCONJ
easat-10444	193	10	conceptual	conceptual	ADJ
easat-10444	193	11	and	and	CCONJ
easat-10444	193	12	empirical	empirical	ADJ
easat-10444	193	13	contributions	contribution	NOUN
easat-10444	193	14	in	in	ADP
easat-10444	193	15	strengthening	strengthen	VERB
easat-10444	193	16	the	the	DET
easat-10444	193	17	foundation	foundation	NOUN
easat-10444	193	18	of	of	ADP
easat-10444	193	19	ais	ais	PROPN
easat-10444	193	20	in	in	ADP
easat-10444	193	21	the	the	DET
easat-10444	193	22	digital	digital	ADJ
easat-10444	193	23	era	era	NOUN
easat-10444	193	24	.	.	PUNCT
easat-10444	194	1	4	4	X
easat-10444	194	2	.	.	X
easat-10444	194	3	conceptual	conceptual	ADJ
easat-10444	194	4	framework	framework	NOUN
easat-10444	194	5	and	and	CCONJ
easat-10444	194	6	theoretical	theoretical	ADJ
easat-10444	194	7	propositions	proposition	NOUN
easat-10444	194	8	drawing	draw	VERB
easat-10444	194	9	on	on	ADP
easat-10444	194	10	the	the	DET
easat-10444	194	11	findings	finding	NOUN
easat-10444	194	12	of	of	ADP
easat-10444	194	13	the	the	DET
easat-10444	194	14	literature	literature	PROPN
easat-10444	194	15	review	review	PROPN
easat-10444	194	16	,	,	PUNCT
easat-10444	194	17	a	a	DET
easat-10444	194	18	conceptual	conceptual	ADJ
easat-10444	194	19	framework	framework	NOUN
easat-10444	194	20	is	be	AUX
easat-10444	194	21	developed	develop	VERB
easat-10444	194	22	to	to	PART
easat-10444	194	23	illustrate	illustrate	VERB
easat-10444	194	24	the	the	DET
easat-10444	194	25	relationships	relationship	NOUN
easat-10444	194	26	among	among	ADP
easat-10444	194	27	the	the	DET
easat-10444	194	28	core	core	NOUN
easat-10444	194	29	variables	variable	NOUN
easat-10444	194	30	.	.	PUNCT
easat-10444	195	1	the	the	DET
easat-10444	195	2	effectiveness	effectiveness	NOUN
easat-10444	195	3	of	of	ADP
easat-10444	195	4	accounting	accounting	NOUN
easat-10444	195	5	information	information	NOUN
easat-10444	195	6	systems	system	NOUN
easat-10444	195	7	(	(	PUNCT
easat-10444	195	8	ais	ais	PROPN
easat-10444	195	9	)	)	PUNCT
easat-10444	195	10	is	be	AUX
easat-10444	195	11	shaped	shape	VERB
easat-10444	195	12	by	by	ADP
easat-10444	195	13	two	two	NUM
easat-10444	195	14	main	main	ADJ
easat-10444	195	15	drivers	driver	NOUN
easat-10444	195	16	:	:	PUNCT
easat-10444	195	17	the	the	DET
easat-10444	195	18	integration	integration	NOUN
easat-10444	195	19	of	of	ADP
easat-10444	195	20	artificial	artificial	ADJ
easat-10444	195	21	intelligence	intelligence	NOUN
easat-10444	195	22	(	(	PUNCT
easat-10444	195	23	ai	ai	NOUN
easat-10444	195	24	)	)	PUNCT
easat-10444	195	25	and	and	CCONJ
easat-10444	195	26	the	the	DET
easat-10444	195	27	strength	strength	NOUN
easat-10444	195	28	of	of	ADP
easat-10444	195	29	internal	internal	ADJ
easat-10444	195	30	control	control	NOUN
easat-10444	195	31	.	.	PUNCT
easat-10444	196	1	ai	ai	VERB
easat-10444	196	2	integration	integration	NOUN
easat-10444	196	3	supports	support	VERB
easat-10444	196	4	automation	automation	NOUN
easat-10444	196	5	,	,	PUNCT
easat-10444	196	6	accelerates	accelerate	VERB
easat-10444	196	7	data	datum	NOUN
easat-10444	196	8	processing	processing	NOUN
easat-10444	196	9	,	,	PUNCT
easat-10444	196	10	and	and	CCONJ
easat-10444	196	11	enhances	enhance	VERB
easat-10444	196	12	the	the	DET
easat-10444	196	13	quality	quality	NOUN
easat-10444	196	14	of	of	ADP
easat-10444	196	15	financial	financial	ADJ
easat-10444	196	16	information	information	NOUN
easat-10444	196	17	[	[	X
easat-10444	196	18	5	5	NUM
easat-10444	196	19	,	,	PUNCT
easat-10444	196	20	39	39	NUM
easat-10444	196	21	]	]	PUNCT
easat-10444	196	22	.	.	PUNCT
easat-10444	197	1	on	on	ADP
easat-10444	197	2	the	the	DET
easat-10444	197	3	other	other	ADJ
easat-10444	197	4	hand	hand	NOUN
easat-10444	197	5	,	,	PUNCT
easat-10444	197	6	strong	strong	ADJ
easat-10444	197	7	internal	internal	ADJ
easat-10444	197	8	controls	control	NOUN
easat-10444	197	9	enhance	enhance	VERB
easat-10444	197	10	the	the	DET
easat-10444	197	11	reliability	reliability	NOUN
easat-10444	197	12	of	of	ADP
easat-10444	197	13	the	the	DET
easat-10444	197	14	system	system	NOUN
easat-10444	197	15	and	and	CCONJ
easat-10444	197	16	reduce	reduce	VERB
easat-10444	197	17	the	the	DET
easat-10444	197	18	risk	risk	NOUN
easat-10444	197	19	of	of	ADP
easat-10444	197	20	errors	error	NOUN
easat-10444	197	21	or	or	CCONJ
easat-10444	197	22	information	information	NOUN
easat-10444	197	23	manipulation	manipulation	NOUN
easat-10444	197	24	[	[	X
easat-10444	197	25	13	13	NUM
easat-10444	197	26	]	]	PUNCT
easat-10444	197	27	.	.	PUNCT
easat-10444	198	1	this	this	DET
easat-10444	198	2	framework	framework	NOUN
easat-10444	198	3	is	be	AUX
easat-10444	198	4	not	not	PART
easat-10444	198	5	intended	intend	VERB
easat-10444	198	6	as	as	ADP
easat-10444	198	7	a	a	DET
easat-10444	198	8	casual	casual	ADJ
easat-10444	198	9	empirical	empirical	ADJ
easat-10444	198	10	model	model	NOUN
easat-10444	198	11	but	but	CCONJ
easat-10444	198	12	as	as	ADP
easat-10444	198	13	a	a	DET
easat-10444	198	14	theoretical	theoretical	ADJ
easat-10444	198	15	lens	lens	NOUN
easat-10444	198	16	through	through	ADP
easat-10444	198	17	which	which	PRON
easat-10444	198	18	the	the	DET
easat-10444	198	19	reviewed	review	VERB
easat-10444	198	20	studies	study	NOUN
easat-10444	198	21	can	can	AUX
easat-10444	198	22	be	be	AUX
easat-10444	198	23	organized	organize	VERB
easat-10444	198	24	and	and	CCONJ
easat-10444	198	25	interpreted	interpret	VERB
easat-10444	198	26	.	.	PUNCT
easat-10444	199	1	from	from	ADP
easat-10444	199	2	this	this	DET
easat-10444	199	3	perspective	perspective	NOUN
easat-10444	199	4	,	,	PUNCT
easat-10444	199	5	several	several	ADJ
easat-10444	199	6	propositions	proposition	NOUN
easat-10444	199	7	are	be	AUX
easat-10444	199	8	advanced	advanced	ADJ
easat-10444	199	9	.	.	PUNCT
easat-10444	200	1	p1	p1	NOUN
easat-10444	200	2	:	:	PUNCT
easat-10444	200	3	the	the	DET
easat-10444	200	4	adoption	adoption	NOUN
easat-10444	200	5	of	of	ADP
easat-10444	200	6	artificial	artificial	ADJ
easat-10444	200	7	intelligence	intelligence	NOUN
easat-10444	200	8	(	(	PUNCT
easat-10444	200	9	ai	ai	NOUN
easat-10444	200	10	)	)	PUNCT
easat-10444	200	11	technology	technology	NOUN
easat-10444	200	12	positively	positively	ADV
easat-10444	200	13	contributes	contribute	VERB
easat-10444	200	14	to	to	ADP
easat-10444	200	15	ais	ais	NOUN
easat-10444	200	16	effectiveness	effectiveness	NOUN
easat-10444	200	17	by	by	ADP
easat-10444	200	18	improving	improve	VERB
easat-10444	200	19	efficiency	efficiency	NOUN
easat-10444	200	20	,	,	PUNCT
easat-10444	200	21	automation	automation	NOUN
easat-10444	200	22	,	,	PUNCT
easat-10444	200	23	and	and	CCONJ
easat-10444	200	24	analytical	analytical	ADJ
easat-10444	200	25	capabilities	capability	NOUN
easat-10444	200	26	.	.	PUNCT
easat-10444	201	1	p2	p2	NOUN
easat-10444	201	2	:	:	PUNCT
easat-10444	201	3	strong	strong	ADJ
easat-10444	201	4	internal	internal	ADJ
easat-10444	201	5	controls	control	NOUN
easat-10444	201	6	enhance	enhance	PROPN
easat-10444	201	7	ais	ais	PROPN
easat-10444	201	8	effectiveness	effectiveness	NOUN
easat-10444	201	9	by	by	ADP
easat-10444	201	10	reinforcing	reinforce	VERB
easat-10444	201	11	reliability	reliability	NOUN
easat-10444	201	12	and	and	CCONJ
easat-10444	201	13	ensuring	ensure	VERB
easat-10444	201	14	compliance	compliance	NOUN
easat-10444	201	15	with	with	ADP
easat-10444	201	16	operational	operational	ADJ
easat-10444	201	17	standards	standard	NOUN
easat-10444	201	18	.	.	PUNCT
easat-10444	202	1	p3	p3	PROPN
easat-10444	202	2	:	:	PUNCT
easat-10444	202	3	the	the	DET
easat-10444	202	4	quality	quality	NOUN
easat-10444	202	5	of	of	ADP
easat-10444	202	6	accounting	accounting	NOUN
easat-10444	202	7	information	information	NOUN
easat-10444	202	8	mediates	mediate	VERB
easat-10444	202	9	the	the	DET
easat-10444	202	10	relationship	relationship	NOUN
easat-10444	202	11	between	between	ADP
easat-10444	202	12	ai	ai	PROPN
easat-10444	202	13	and	and	CCONJ
easat-10444	202	14	the	the	DET
easat-10444	202	15	effectiveness	effectiveness	NOUN
easat-10444	202	16	of	of	ADP
easat-10444	202	17	ais	ais	PROPN
easat-10444	202	18	,	,	PUNCT
easat-10444	202	19	highlighting	highlight	VERB
easat-10444	202	20	how	how	SCONJ
easat-10444	202	21	technological	technological	ADJ
easat-10444	202	22	adoption	adoption	NOUN
easat-10444	202	23	translates	translate	VERB
easat-10444	202	24	into	into	ADP
easat-10444	202	25	improved	improved	ADJ
easat-10444	202	26	decision	decision	NOUN
easat-10444	202	27	-	-	PUNCT
easat-10444	202	28	making	making	NOUN
easat-10444	202	29	.	.	PUNCT
easat-10444	203	1	p4	p4	ADJ
easat-10444	203	2	:	:	PUNCT
easat-10444	203	3	regulation	regulation	NOUN
easat-10444	203	4	and	and	CCONJ
easat-10444	203	5	governance	governance	NOUN
easat-10444	203	6	also	also	ADV
easat-10444	203	7	mediate	mediate	VERB
easat-10444	203	8	the	the	DET
easat-10444	203	9	influence	influence	NOUN
easat-10444	203	10	of	of	ADP
easat-10444	203	11	internal	internal	ADJ
easat-10444	203	12	controls	control	NOUN
easat-10444	203	13	on	on	ADP
easat-10444	203	14	the	the	DET
easat-10444	203	15	effectiveness	effectiveness	NOUN
easat-10444	203	16	of	of	ADP
easat-10444	203	17	ais	ais	PROPN
easat-10444	203	18	,	,	PUNCT
easat-10444	203	19	emphasizing	emphasize	VERB
easat-10444	203	20	the	the	DET
easat-10444	203	21	importance	importance	NOUN
easat-10444	203	22	of	of	ADP
easat-10444	203	23	oversight	oversight	NOUN
easat-10444	203	24	structures	structure	NOUN
easat-10444	203	25	for	for	ADP
easat-10444	203	26	data	datum	NOUN
easat-10444	203	27	accuracy	accuracy	NOUN
easat-10444	203	28	and	and	CCONJ
easat-10444	203	29	integrity	integrity	NOUN
easat-10444	203	30	.	.	PUNCT
easat-10444	204	1	435	435	NUM
easat-10444	204	2	edelweiss	edelweiss	PROPN
easat-10444	204	3	applied	apply	VERB
easat-10444	204	4	science	science	NOUN
easat-10444	204	5	and	and	CCONJ
easat-10444	204	6	technology	technology	NOUN
easat-10444	204	7	issn	issn	PROPN
easat-10444	204	8	:	:	PUNCT
easat-10444	204	9	2576	2576	NUM
easat-10444	204	10	-	-	SYM
easat-10444	204	11	8484	8484	NUM
easat-10444	204	12	vol	vol	NOUN
easat-10444	204	13	.	.	PROPN
easat-10444	205	1	9	9	NUM
easat-10444	205	2	,	,	PUNCT
easat-10444	205	3	no	no	INTJ
easat-10444	205	4	.	.	NOUN
easat-10444	205	5	10	10	NUM
easat-10444	205	6	:	:	SYM
easat-10444	205	7	427	427	NUM
easat-10444	205	8	-	-	SYM
easat-10444	205	9	438	438	NUM
easat-10444	205	10	,	,	PUNCT
easat-10444	205	11	2025	2025	NUM
easat-10444	205	12	doi	doi	NOUN
easat-10444	205	13	:	:	PUNCT
easat-10444	205	14	10.55214/2576	10.55214/2576	NUM
easat-10444	205	15	-	-	SYM
easat-10444	205	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	206	1	©	©	PROPN
easat-10444	206	2	2025	2025	NUM
easat-10444	206	3	by	by	ADP
easat-10444	206	4	the	the	DET
easat-10444	206	5	authors	author	NOUN
easat-10444	206	6	;	;	PUNCT
easat-10444	206	7	licensee	licensee	PROPN
easat-10444	206	8	learning	learning	NOUN
easat-10444	206	9	gate	gate	VERB
easat-10444	206	10	the	the	DET
easat-10444	206	11	framework	framework	NOUN
easat-10444	206	12	adopts	adopt	VERB
easat-10444	206	13	an	an	DET
easat-10444	206	14	integrative	integrative	ADJ
easat-10444	206	15	approach	approach	NOUN
easat-10444	206	16	from	from	ADP
easat-10444	206	17	information	information	NOUN
easat-10444	206	18	systems	system	NOUN
easat-10444	206	19	theory	theory	NOUN
easat-10444	206	20	,	,	PUNCT
easat-10444	206	21	organizational	organizational	ADJ
easat-10444	206	22	control	control	NOUN
easat-10444	206	23	theory	theory	NOUN
easat-10444	206	24	,	,	PUNCT
easat-10444	206	25	and	and	CCONJ
easat-10444	206	26	accounting	accounting	NOUN
easat-10444	206	27	technology	technology	NOUN
easat-10444	206	28	literature	literature	NOUN
easat-10444	206	29	to	to	PART
easat-10444	206	30	construct	construct	VERB
easat-10444	206	31	conceptually	conceptually	ADV
easat-10444	206	32	and	and	CCONJ
easat-10444	206	33	implicatively	implicatively	ADV
easat-10444	206	34	relevant	relevant	ADJ
easat-10444	206	35	propositions	proposition	NOUN
easat-10444	206	36	.	.	PUNCT
easat-10444	207	1	thus	thus	ADV
easat-10444	207	2	,	,	PUNCT
easat-10444	207	3	this	this	DET
easat-10444	207	4	framework	framework	NOUN
easat-10444	207	5	is	be	AUX
easat-10444	207	6	expected	expect	VERB
easat-10444	207	7	to	to	PART
easat-10444	207	8	serve	serve	VERB
easat-10444	207	9	as	as	ADP
easat-10444	207	10	a	a	DET
easat-10444	207	11	reference	reference	NOUN
easat-10444	207	12	for	for	ADP
easat-10444	207	13	future	future	ADJ
easat-10444	207	14	empirical	empirical	ADJ
easat-10444	207	15	research	research	NOUN
easat-10444	207	16	to	to	PART
easat-10444	207	17	test	test	VERB
easat-10444	207	18	the	the	DET
easat-10444	207	19	interdependencies	interdependency	NOUN
easat-10444	207	20	between	between	ADP
easat-10444	207	21	variables	variable	NOUN
easat-10444	207	22	and	and	CCONJ
easat-10444	207	23	develop	develop	VERB
easat-10444	207	24	the	the	DET
easat-10444	207	25	latest	late	ADJ
easat-10444	207	26	technologyand	technologyand	NOUN
easat-10444	207	27	governance	governance	NOUN
easat-10444	207	28	-	-	PUNCT
easat-10444	207	29	based	base	VERB
easat-10444	207	30	models	model	NOUN
easat-10444	207	31	for	for	ADP
easat-10444	207	32	evaluating	evaluate	VERB
easat-10444	207	33	the	the	DET
easat-10444	207	34	effectiveness	effectiveness	NOUN
easat-10444	207	35	of	of	ADP
easat-10444	207	36	ais	ais	PROPN
easat-10444	207	37	.	.	PUNCT
easat-10444	208	1	5	5	X
easat-10444	208	2	.	.	X
easat-10444	208	3	conclusion	conclusion	VERB
easat-10444	208	4	the	the	DET
easat-10444	208	5	results	result	NOUN
easat-10444	208	6	of	of	ADP
easat-10444	208	7	a	a	DET
easat-10444	208	8	systematic	systematic	ADJ
easat-10444	208	9	review	review	NOUN
easat-10444	208	10	of	of	ADP
easat-10444	208	11	97	97	NUM
easat-10444	208	12	scientific	scientific	ADJ
easat-10444	208	13	articles	article	NOUN
easat-10444	208	14	revealed	reveal	VERB
easat-10444	208	15	that	that	SCONJ
easat-10444	208	16	the	the	DET
easat-10444	208	17	effectiveness	effectiveness	NOUN
easat-10444	208	18	of	of	ADP
easat-10444	208	19	accounting	accounting	NOUN
easat-10444	208	20	information	information	NOUN
easat-10444	208	21	systems	system	NOUN
easat-10444	208	22	does	do	AUX
easat-10444	208	23	not	not	PART
easat-10444	208	24	depend	depend	VERB
easat-10444	208	25	only	only	ADV
easat-10444	208	26	on	on	ADP
easat-10444	208	27	technological	technological	ADJ
easat-10444	208	28	aspects	aspect	NOUN
easat-10444	208	29	or	or	CCONJ
easat-10444	208	30	internal	internal	ADJ
easat-10444	208	31	control	control	NOUN
easat-10444	208	32	separately	separately	ADV
easat-10444	208	33	,	,	PUNCT
easat-10444	208	34	but	but	CCONJ
easat-10444	208	35	on	on	ADP
easat-10444	208	36	the	the	DET
easat-10444	208	37	synergy	synergy	NOUN
easat-10444	208	38	between	between	ADP
easat-10444	208	39	the	the	DET
easat-10444	208	40	two	two	NUM
easat-10444	208	41	.	.	PUNCT
easat-10444	209	1	the	the	DET
easat-10444	209	2	integration	integration	NOUN
easat-10444	209	3	of	of	ADP
easat-10444	209	4	artificial	artificial	ADJ
easat-10444	209	5	intelligence	intelligence	NOUN
easat-10444	209	6	(	(	PUNCT
easat-10444	209	7	ai	ai	NOUN
easat-10444	209	8	)	)	PUNCT
easat-10444	209	9	allows	allow	VERB
easat-10444	209	10	accounting	accounting	NOUN
easat-10444	209	11	information	information	NOUN
easat-10444	209	12	systems	system	NOUN
easat-10444	209	13	to	to	PART
easat-10444	209	14	be	be	AUX
easat-10444	209	15	more	more	ADV
easat-10444	209	16	adaptive	adaptive	ADJ
easat-10444	209	17	,	,	PUNCT
easat-10444	209	18	responsive	responsive	ADJ
easat-10444	209	19	,	,	PUNCT
easat-10444	209	20	and	and	CCONJ
easat-10444	209	21	efficient	efficient	ADJ
easat-10444	209	22	in	in	ADP
easat-10444	209	23	the	the	DET
easat-10444	209	24	face	face	NOUN
easat-10444	209	25	of	of	ADP
easat-10444	209	26	transaction	transaction	NOUN
easat-10444	209	27	complexity	complexity	NOUN
easat-10444	209	28	and	and	CCONJ
easat-10444	209	29	dynamic	dynamic	ADJ
easat-10444	209	30	reporting	reporting	NOUN
easat-10444	209	31	needs	need	NOUN
easat-10444	209	32	.	.	PUNCT
easat-10444	210	1	meanwhile	meanwhile	ADV
easat-10444	210	2	,	,	PUNCT
easat-10444	210	3	the	the	DET
easat-10444	210	4	existence	existence	NOUN
easat-10444	210	5	of	of	ADP
easat-10444	210	6	a	a	DET
easat-10444	210	7	solid	solid	ADJ
easat-10444	210	8	internal	internal	ADJ
easat-10444	210	9	control	control	NOUN
easat-10444	210	10	system	system	NOUN
easat-10444	210	11	is	be	AUX
easat-10444	210	12	a	a	DET
easat-10444	210	13	crucial	crucial	ADJ
easat-10444	210	14	factor	factor	NOUN
easat-10444	210	15	in	in	ADP
easat-10444	210	16	ensuring	ensure	VERB
easat-10444	210	17	the	the	DET
easat-10444	210	18	reliability	reliability	NOUN
easat-10444	210	19	of	of	ADP
easat-10444	210	20	the	the	DET
easat-10444	210	21	process	process	NOUN
easat-10444	210	22	and	and	CCONJ
easat-10444	210	23	the	the	DET
easat-10444	210	24	accuracy	accuracy	NOUN
easat-10444	210	25	of	of	ADP
easat-10444	210	26	the	the	DET
easat-10444	210	27	information	information	NOUN
easat-10444	210	28	produced	produce	VERB
easat-10444	210	29	.	.	PUNCT
easat-10444	211	1	the	the	DET
easat-10444	211	2	topical	topical	ADJ
easat-10444	211	3	mapping	mapping	NOUN
easat-10444	211	4	of	of	ADP
easat-10444	211	5	the	the	DET
easat-10444	211	6	literature	literature	NOUN
easat-10444	211	7	indicates	indicate	VERB
easat-10444	211	8	that	that	SCONJ
easat-10444	211	9	research	research	NOUN
easat-10444	211	10	on	on	ADP
easat-10444	211	11	ais	ais	PROPN
easat-10444	211	12	has	have	AUX
easat-10444	211	13	become	become	VERB
easat-10444	211	14	increasingly	increasingly	ADV
easat-10444	211	15	diverse	diverse	ADJ
easat-10444	211	16	and	and	CCONJ
easat-10444	211	17	multifaceted	multifaceted	ADJ
easat-10444	211	18	,	,	PUNCT
easat-10444	211	19	multidimensional	multidimensional	ADJ
easat-10444	211	20	,	,	PUNCT
easat-10444	211	21	reflecting	reflect	VERB
easat-10444	211	22	the	the	DET
easat-10444	211	23	intersection	intersection	NOUN
easat-10444	211	24	of	of	ADP
easat-10444	211	25	digital	digital	ADJ
easat-10444	211	26	technologies	technology	NOUN
easat-10444	211	27	with	with	ADP
easat-10444	211	28	contemporary	contemporary	ADJ
easat-10444	211	29	accounting	accounting	NOUN
easat-10444	211	30	practices	practice	NOUN
easat-10444	211	31	.	.	PUNCT
easat-10444	212	1	the	the	DET
easat-10444	212	2	dominance	dominance	NOUN
easat-10444	212	3	of	of	ADP
easat-10444	212	4	the	the	DET
easat-10444	212	5	topic	topic	NOUN
easat-10444	212	6	of	of	ADP
easat-10444	212	7	ais	ais	PROPN
easat-10444	212	8	effectiveness	effectiveness	NOUN
easat-10444	212	9	indicates	indicate	VERB
easat-10444	212	10	that	that	SCONJ
easat-10444	212	11	the	the	DET
easat-10444	212	12	aspect	aspect	NOUN
easat-10444	212	13	of	of	ADP
easat-10444	212	14	system	system	NOUN
easat-10444	212	15	implementation	implementation	NOUN
easat-10444	212	16	results	result	NOUN
easat-10444	212	17	remains	remain	VERB
easat-10444	212	18	a	a	DET
easat-10444	212	19	significant	significant	ADJ
easat-10444	212	20	concern	concern	NOUN
easat-10444	212	21	.	.	PUNCT
easat-10444	213	1	at	at	ADP
easat-10444	213	2	the	the	DET
easat-10444	213	3	same	same	ADJ
easat-10444	213	4	time	time	NOUN
easat-10444	213	5	,	,	PUNCT
easat-10444	213	6	the	the	DET
easat-10444	213	7	growing	grow	VERB
easat-10444	213	8	emphasis	emphasis	NOUN
easat-10444	213	9	on	on	ADP
easat-10444	213	10	ai	ai	ADJ
easat-10444	213	11	and	and	CCONJ
easat-10444	213	12	internal	internal	ADJ
easat-10444	213	13	controls	control	NOUN
easat-10444	213	14	points	point	NOUN
easat-10444	213	15	to	to	ADP
easat-10444	213	16	an	an	DET
easat-10444	213	17	emerging	emerge	VERB
easat-10444	213	18	shift	shift	NOUN
easat-10444	213	19	toward	toward	ADP
easat-10444	213	20	more	more	ADJ
easat-10444	213	21	predictive	predictive	ADJ
easat-10444	213	22	,	,	PUNCT
easat-10444	213	23	intelligent	intelligent	ADJ
easat-10444	213	24	,	,	PUNCT
easat-10444	213	25	and	and	CCONJ
easat-10444	213	26	integrated	integrated	ADJ
easat-10444	213	27	forms	form	NOUN
easat-10444	213	28	of	of	ADP
easat-10444	213	29	accounting	accounting	NOUN
easat-10444	213	30	systems	system	NOUN
easat-10444	213	31	.	.	PUNCT
easat-10444	214	1	taken	take	VERB
easat-10444	214	2	together	together	ADV
easat-10444	214	3	,	,	PUNCT
easat-10444	214	4	these	these	DET
easat-10444	214	5	developments	development	NOUN
easat-10444	214	6	create	create	VERB
easat-10444	214	7	a	a	DET
easat-10444	214	8	foundation	foundation	NOUN
easat-10444	214	9	for	for	ADP
easat-10444	214	10	refining	refine	VERB
easat-10444	214	11	theoretical	theoretical	ADJ
easat-10444	214	12	perspectives	perspective	NOUN
easat-10444	214	13	and	and	CCONJ
easat-10444	214	14	formulating	formulate	VERB
easat-10444	214	15	hypotheses	hypothesis	NOUN
easat-10444	214	16	for	for	ADP
easat-10444	214	17	future	future	ADJ
easat-10444	214	18	empirical	empirical	ADJ
easat-10444	214	19	research	research	NOUN
easat-10444	214	20	.	.	PUNCT
easat-10444	215	1	5.1	5.1	NUM
easat-10444	215	2	.	.	PUNCT
easat-10444	216	1	implicasi	implicasi	PROPN
easat-10444	216	2	's	's	PART
easat-10444	216	3	theorem	theorem	NOUN
easat-10444	216	4	the	the	DET
easat-10444	216	5	findings	finding	NOUN
easat-10444	216	6	suggest	suggest	VERB
easat-10444	216	7	a	a	DET
easat-10444	216	8	theoretical	theoretical	ADJ
easat-10444	216	9	implication	implication	NOUN
easat-10444	216	10	that	that	SCONJ
easat-10444	216	11	evaluating	evaluate	VERB
easat-10444	216	12	ais	ais	PROPN
easat-10444	216	13	effectiveness	effectiveness	NOUN
easat-10444	216	14	requires	require	VERB
easat-10444	216	15	a	a	DET
easat-10444	216	16	comprehensive	comprehensive	ADJ
easat-10444	216	17	perspective	perspective	NOUN
easat-10444	216	18	,	,	PUNCT
easat-10444	216	19	one	one	NOUN
easat-10444	216	20	that	that	PRON
easat-10444	216	21	acknowledges	acknowledge	VERB
easat-10444	216	22	the	the	DET
easat-10444	216	23	interaction	interaction	NOUN
easat-10444	216	24	between	between	ADP
easat-10444	216	25	technology	technology	NOUN
easat-10444	216	26	and	and	CCONJ
easat-10444	216	27	governance	governance	NOUN
easat-10444	216	28	.	.	PUNCT
easat-10444	217	1	this	this	PRON
easat-10444	217	2	opens	open	VERB
easat-10444	217	3	opportunities	opportunity	NOUN
easat-10444	217	4	for	for	ADP
easat-10444	217	5	the	the	DET
easat-10444	217	6	development	development	NOUN
easat-10444	217	7	of	of	ADP
easat-10444	217	8	conceptual	conceptual	ADJ
easat-10444	217	9	models	model	NOUN
easat-10444	217	10	that	that	PRON
easat-10444	217	11	integrate	integrate	VERB
easat-10444	217	12	ai	ai	ADP
easat-10444	217	13	,	,	PUNCT
easat-10444	217	14	internal	internal	ADJ
easat-10444	217	15	controls	control	NOUN
easat-10444	217	16	,	,	PUNCT
easat-10444	217	17	and	and	CCONJ
easat-10444	217	18	information	information	NOUN
easat-10444	217	19	quality	quality	NOUN
easat-10444	217	20	as	as	ADP
easat-10444	217	21	the	the	DET
easat-10444	217	22	main	main	ADJ
easat-10444	217	23	determinants	determinant	NOUN
easat-10444	217	24	of	of	ADP
easat-10444	217	25	the	the	DET
easat-10444	217	26	successful	successful	ADJ
easat-10444	217	27	implementation	implementation	NOUN
easat-10444	217	28	of	of	ADP
easat-10444	217	29	digital	digital	ADJ
easat-10444	217	30	accounting	accounting	NOUN
easat-10444	217	31	systems	system	NOUN
easat-10444	217	32	.	.	PUNCT
easat-10444	218	1	furthermore	furthermore	ADV
easat-10444	218	2	,	,	PUNCT
easat-10444	218	3	this	this	DET
easat-10444	218	4	synthesis	synthesis	NOUN
easat-10444	218	5	expands	expand	VERB
easat-10444	218	6	the	the	DET
easat-10444	218	7	scope	scope	NOUN
easat-10444	218	8	of	of	ADP
easat-10444	218	9	thought	thought	NOUN
easat-10444	218	10	in	in	ADP
easat-10444	218	11	the	the	DET
easat-10444	218	12	accounting	accounting	NOUN
easat-10444	218	13	technology	technology	NOUN
easat-10444	218	14	literature	literature	NOUN
easat-10444	218	15	by	by	ADP
easat-10444	218	16	placing	place	VERB
easat-10444	218	17	information	information	NOUN
easat-10444	218	18	quality	quality	NOUN
easat-10444	218	19	as	as	ADP
easat-10444	218	20	a	a	DET
easat-10444	218	21	critical	critical	ADJ
easat-10444	218	22	mediating	mediate	VERB
easat-10444	218	23	variable	variable	NOUN
easat-10444	218	24	.	.	PUNCT
easat-10444	219	1	this	this	DET
easat-10444	219	2	study	study	NOUN
easat-10444	219	3	contributes	contribute	VERB
easat-10444	219	4	to	to	ADP
easat-10444	219	5	the	the	DET
easat-10444	219	6	development	development	NOUN
easat-10444	219	7	of	of	ADP
easat-10444	219	8	a	a	DET
easat-10444	219	9	theoretical	theoretical	ADJ
easat-10444	219	10	understanding	understanding	NOUN
easat-10444	219	11	of	of	ADP
easat-10444	219	12	how	how	SCONJ
easat-10444	219	13	technology	technology	NOUN
easat-10444	219	14	and	and	CCONJ
easat-10444	219	15	internal	internal	ADJ
easat-10444	219	16	controls	control	NOUN
easat-10444	219	17	interact	interact	VERB
easat-10444	219	18	to	to	PART
easat-10444	219	19	strengthen	strengthen	VERB
easat-10444	219	20	the	the	DET
easat-10444	219	21	functionality	functionality	NOUN
easat-10444	219	22	of	of	ADP
easat-10444	219	23	ais	ais	PROPN
easat-10444	219	24	.	.	PUNCT
easat-10444	220	1	the	the	DET
easat-10444	220	2	use	use	NOUN
easat-10444	220	3	of	of	ADP
easat-10444	220	4	delone	delone	PROPN
easat-10444	220	5	&	&	CCONJ
easat-10444	220	6	mclean	mclean	PROPN
easat-10444	220	7	models	models	PROPN
easat-10444	220	8	,	,	PUNCT
easat-10444	220	9	coso	coso	NOUN
easat-10444	220	10	,	,	PUNCT
easat-10444	220	11	and	and	CCONJ
easat-10444	220	12	information	information	NOUN
easat-10444	220	13	quality	quality	NOUN
easat-10444	220	14	-	-	PUNCT
easat-10444	220	15	based	base	VERB
easat-10444	220	16	approaches	approach	NOUN
easat-10444	220	17	suggests	suggest	VERB
easat-10444	220	18	that	that	SCONJ
easat-10444	220	19	a	a	DET
easat-10444	220	20	multidimensional	multidimensional	ADJ
easat-10444	220	21	approach	approach	NOUN
easat-10444	220	22	is	be	AUX
easat-10444	220	23	necessary	necessary	ADJ
easat-10444	220	24	in	in	ADP
easat-10444	220	25	assessing	assess	VERB
easat-10444	220	26	the	the	DET
easat-10444	220	27	effectiveness	effectiveness	NOUN
easat-10444	220	28	of	of	ADP
easat-10444	220	29	modern	modern	ADJ
easat-10444	220	30	information	information	NOUN
easat-10444	220	31	systems	system	NOUN
easat-10444	220	32	.	.	PUNCT
easat-10444	221	1	5.2	5.2	NUM
easat-10444	221	2	.	.	PUNCT
easat-10444	221	3	practical	practical	ADJ
easat-10444	221	4	implications	implication	NOUN
easat-10444	221	5	from	from	ADP
easat-10444	221	6	a	a	DET
easat-10444	221	7	practical	practical	ADJ
easat-10444	221	8	perspective	perspective	NOUN
easat-10444	221	9	,	,	PUNCT
easat-10444	221	10	these	these	DET
easat-10444	221	11	findings	finding	NOUN
easat-10444	221	12	guide	guide	VERB
easat-10444	221	13	information	information	NOUN
easat-10444	221	14	systems	system	NOUN
easat-10444	221	15	managers	manager	NOUN
easat-10444	221	16	and	and	CCONJ
easat-10444	221	17	organizational	organizational	ADJ
easat-10444	221	18	policymakers	policymaker	NOUN
easat-10444	221	19	on	on	ADP
easat-10444	221	20	how	how	SCONJ
easat-10444	221	21	to	to	PART
easat-10444	221	22	strategically	strategically	ADV
easat-10444	221	23	integrate	integrate	VERB
easat-10444	221	24	ai	ai	NOUN
easat-10444	221	25	-	-	PUNCT
easat-10444	221	26	based	base	VERB
easat-10444	221	27	solutions	solution	NOUN
easat-10444	221	28	into	into	ADP
easat-10444	221	29	accounting	accounting	NOUN
easat-10444	221	30	processes	process	NOUN
easat-10444	221	31	while	while	SCONJ
easat-10444	221	32	maintaining	maintain	VERB
easat-10444	221	33	a	a	DET
easat-10444	221	34	reliable	reliable	ADJ
easat-10444	221	35	internal	internal	ADJ
easat-10444	221	36	control	control	NOUN
easat-10444	221	37	framework	framework	NOUN
easat-10444	221	38	.	.	PUNCT
easat-10444	222	1	companies	company	NOUN
easat-10444	222	2	need	need	VERB
easat-10444	222	3	to	to	PART
easat-10444	222	4	develop	develop	VERB
easat-10444	222	5	digital	digital	ADJ
easat-10444	222	6	capacity	capacity	NOUN
easat-10444	222	7	,	,	PUNCT
easat-10444	222	8	train	train	VERB
easat-10444	222	9	relevant	relevant	ADJ
easat-10444	222	10	human	human	ADJ
easat-10444	222	11	resources	resource	NOUN
easat-10444	222	12	,	,	PUNCT
easat-10444	222	13	and	and	CCONJ
easat-10444	222	14	re	re	VERB
easat-10444	222	15	-	-	VERB
easat-10444	222	16	evaluate	evaluate	VERB
easat-10444	222	17	control	control	NOUN
easat-10444	222	18	policies	policy	NOUN
easat-10444	222	19	to	to	PART
easat-10444	222	20	ensure	ensure	VERB
easat-10444	222	21	that	that	SCONJ
easat-10444	222	22	the	the	DET
easat-10444	222	23	technological	technological	ADJ
easat-10444	222	24	advancements	advancement	NOUN
easat-10444	222	25	implemented	implement	VERB
easat-10444	222	26	truly	truly	ADV
easat-10444	222	27	support	support	VERB
easat-10444	222	28	the	the	DET
easat-10444	222	29	effectiveness	effectiveness	NOUN
easat-10444	222	30	and	and	CCONJ
easat-10444	222	31	accountability	accountability	NOUN
easat-10444	222	32	of	of	ADP
easat-10444	222	33	their	their	PRON
easat-10444	222	34	accounting	accounting	NOUN
easat-10444	222	35	information	information	NOUN
easat-10444	222	36	systems	system	NOUN
easat-10444	222	37	.	.	PUNCT
easat-10444	223	1	for	for	ADP
easat-10444	223	2	organizations	organization	NOUN
easat-10444	223	3	,	,	PUNCT
easat-10444	223	4	the	the	DET
easat-10444	223	5	results	result	NOUN
easat-10444	223	6	of	of	ADP
easat-10444	223	7	this	this	DET
easat-10444	223	8	study	study	NOUN
easat-10444	223	9	serve	serve	VERB
easat-10444	223	10	as	as	ADP
easat-10444	223	11	a	a	DET
easat-10444	223	12	basis	basis	NOUN
easat-10444	223	13	for	for	ADP
easat-10444	223	14	strengthening	strengthen	VERB
easat-10444	223	15	digital	digital	ADJ
easat-10444	223	16	infrastructure	infrastructure	NOUN
easat-10444	223	17	and	and	CCONJ
easat-10444	223	18	implementing	implement	VERB
easat-10444	223	19	ai	ai	NOUN
easat-10444	223	20	-	-	PUNCT
easat-10444	223	21	based	base	VERB
easat-10444	223	22	internal	internal	ADJ
easat-10444	223	23	controls	control	NOUN
easat-10444	223	24	.	.	PUNCT
easat-10444	224	1	for	for	ADP
easat-10444	224	2	auditors	auditor	NOUN
easat-10444	224	3	and	and	CCONJ
easat-10444	224	4	regulators	regulator	NOUN
easat-10444	224	5	,	,	PUNCT
easat-10444	224	6	these	these	DET
easat-10444	224	7	findings	finding	NOUN
easat-10444	224	8	emphasize	emphasize	VERB
easat-10444	224	9	the	the	DET
easat-10444	224	10	importance	importance	NOUN
easat-10444	224	11	of	of	ADP
easat-10444	224	12	technology	technology	NOUN
easat-10444	224	13	literacy	literacy	NOUN
easat-10444	224	14	and	and	CCONJ
easat-10444	224	15	algorithmic	algorithmic	ADJ
easat-10444	224	16	risk	risk	NOUN
easat-10444	224	17	monitoring	monitoring	NOUN
easat-10444	224	18	in	in	ADP
easat-10444	224	19	the	the	DET
easat-10444	224	20	digital	digital	ADJ
easat-10444	224	21	accounting	accounting	NOUN
easat-10444	224	22	process	process	NOUN
easat-10444	224	23	.	.	PUNCT
easat-10444	225	1	thus	thus	ADV
easat-10444	225	2	,	,	PUNCT
easat-10444	225	3	this	this	DET
easat-10444	225	4	study	study	NOUN
easat-10444	225	5	makes	make	VERB
easat-10444	225	6	a	a	DET
easat-10444	225	7	significant	significant	ADJ
easat-10444	225	8	contribution	contribution	NOUN
easat-10444	225	9	to	to	ADP
easat-10444	225	10	both	both	PRON
easat-10444	225	11	academic	academic	ADJ
easat-10444	225	12	understanding	understanding	NOUN
easat-10444	225	13	and	and	CCONJ
easat-10444	225	14	practical	practical	ADJ
easat-10444	225	15	application	application	NOUN
easat-10444	225	16	in	in	ADP
easat-10444	225	17	the	the	DET
easat-10444	225	18	digital	digital	ADJ
easat-10444	225	19	era	era	NOUN
easat-10444	225	20	,	,	PUNCT
easat-10444	225	21	providing	provide	VERB
easat-10444	225	22	the	the	DET
easat-10444	225	23	basis	basis	NOUN
easat-10444	225	24	for	for	ADP
easat-10444	225	25	the	the	DET
easat-10444	225	26	development	development	NOUN
easat-10444	225	27	of	of	ADP
easat-10444	225	28	evaluative	evaluative	ADJ
easat-10444	225	29	frameworks	framework	NOUN
easat-10444	225	30	and	and	CCONJ
easat-10444	225	31	data	datum	NOUN
easat-10444	225	32	-	-	PUNCT
easat-10444	225	33	driven	drive	VERB
easat-10444	225	34	policies	policy	NOUN
easat-10444	225	35	to	to	PART
easat-10444	225	36	enhance	enhance	VERB
easat-10444	225	37	the	the	DET
easat-10444	225	38	effectiveness	effectiveness	NOUN
easat-10444	225	39	of	of	ADP
easat-10444	225	40	accounting	accounting	NOUN
easat-10444	225	41	information	information	NOUN
easat-10444	225	42	systems	system	NOUN
easat-10444	225	43	in	in	ADP
easat-10444	225	44	the	the	DET
easat-10444	225	45	future	future	NOUN
easat-10444	225	46	.	.	PUNCT
easat-10444	226	1	5.3	5.3	NUM
easat-10444	226	2	.	.	PUNCT
easat-10444	226	3	study	study	NOUN
easat-10444	226	4	limitations	limitation	NOUN
easat-10444	226	5	this	this	DET
easat-10444	226	6	review	review	NOUN
easat-10444	226	7	is	be	AUX
easat-10444	226	8	limited	limit	VERB
easat-10444	226	9	to	to	ADP
easat-10444	226	10	one	one	NUM
easat-10444	226	11	database	database	NOUN
easat-10444	226	12	(	(	PUNCT
easat-10444	226	13	scopus	scopus	PROPN
easat-10444	226	14	)	)	PUNCT
easat-10444	226	15	and	and	CCONJ
easat-10444	226	16	does	do	AUX
easat-10444	226	17	not	not	PART
easat-10444	226	18	include	include	VERB
easat-10444	226	19	studies	study	NOUN
easat-10444	226	20	in	in	ADP
easat-10444	226	21	languages	language	NOUN
easat-10444	226	22	other	other	ADJ
easat-10444	226	23	than	than	ADP
easat-10444	226	24	english	english	PROPN
easat-10444	226	25	.	.	PUNCT
easat-10444	227	1	these	these	DET
easat-10444	227	2	limitations	limitation	NOUN
easat-10444	227	3	can	can	AUX
easat-10444	227	4	affect	affect	VERB
easat-10444	227	5	the	the	DET
easat-10444	227	6	diversity	diversity	NOUN
easat-10444	227	7	of	of	ADP
easat-10444	227	8	geographical	geographical	ADJ
easat-10444	227	9	contexts	context	NOUN
easat-10444	227	10	and	and	CCONJ
easat-10444	227	11	methodological	methodological	ADJ
easat-10444	227	12	436	436	NUM
easat-10444	227	13	edelweiss	edelweiss	PROPN
easat-10444	227	14	applied	apply	VERB
easat-10444	227	15	science	science	NOUN
easat-10444	227	16	and	and	CCONJ
easat-10444	227	17	technology	technology	NOUN
easat-10444	227	18	issn	issn	PROPN
easat-10444	227	19	:	:	PUNCT
easat-10444	227	20	2576	2576	NUM
easat-10444	227	21	-	-	SYM
easat-10444	227	22	8484	8484	NUM
easat-10444	227	23	vol	vol	NOUN
easat-10444	227	24	.	.	PROPN
easat-10444	228	1	9	9	NUM
easat-10444	228	2	,	,	PUNCT
easat-10444	228	3	no	no	INTJ
easat-10444	228	4	.	.	NOUN
easat-10444	228	5	10	10	NUM
easat-10444	228	6	:	:	SYM
easat-10444	228	7	427	427	NUM
easat-10444	228	8	-	-	SYM
easat-10444	228	9	438	438	NUM
easat-10444	228	10	,	,	PUNCT
easat-10444	228	11	2025	2025	NUM
easat-10444	228	12	doi	doi	NOUN
easat-10444	228	13	:	:	PUNCT
easat-10444	228	14	10.55214/2576	10.55214/2576	NUM
easat-10444	228	15	-	-	SYM
easat-10444	228	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	229	1	©	©	PROPN
easat-10444	229	2	2025	2025	NUM
easat-10444	229	3	by	by	ADP
easat-10444	229	4	the	the	DET
easat-10444	229	5	authors	author	NOUN
easat-10444	229	6	;	;	PUNCT
easat-10444	229	7	licensee	licensee	PROPN
easat-10444	229	8	learning	learn	VERB
easat-10444	229	9	gate	gate	NOUN
easat-10444	229	10	approaches	approach	NOUN
easat-10444	229	11	.	.	PUNCT
easat-10444	230	1	further	further	ADJ
easat-10444	230	2	research	research	NOUN
easat-10444	230	3	directions	direction	NOUN
easat-10444	230	4	include	include	VERB
easat-10444	230	5	empirical	empirical	ADJ
easat-10444	230	6	testing	testing	NOUN
easat-10444	230	7	of	of	ADP
easat-10444	230	8	the	the	DET
easat-10444	230	9	proposed	propose	VERB
easat-10444	230	10	conceptual	conceptual	ADJ
easat-10444	230	11	framework	framework	NOUN
easat-10444	230	12	,	,	PUNCT
easat-10444	230	13	development	development	NOUN
easat-10444	230	14	of	of	ADP
easat-10444	230	15	an	an	DET
easat-10444	230	16	ai	ai	NOUN
easat-10444	230	17	-	-	PUNCT
easat-10444	230	18	based	base	VERB
easat-10444	230	19	technology	technology	NOUN
easat-10444	230	20	adoption	adoption	NOUN
easat-10444	230	21	index	index	NOUN
easat-10444	230	22	for	for	ADP
easat-10444	230	23	ais	ais	PROPN
easat-10444	230	24	,	,	PUNCT
easat-10444	230	25	study	study	NOUN
easat-10444	230	26	of	of	ADP
easat-10444	230	27	specific	specific	ADJ
easat-10444	230	28	sectors	sector	NOUN
easat-10444	230	29	such	such	ADJ
easat-10444	230	30	as	as	ADP
easat-10444	230	31	msmes	msme	NOUN
easat-10444	230	32	or	or	CCONJ
easat-10444	230	33	public	public	ADJ
easat-10444	230	34	institutions	institution	NOUN
easat-10444	230	35	,	,	PUNCT
easat-10444	230	36	and	and	CCONJ
easat-10444	230	37	a	a	DET
easat-10444	230	38	survey	survey	NOUN
easat-10444	230	39	of	of	ADP
easat-10444	230	40	ai	ai	PROPN
easat-10444	230	41	ethics	ethic	NOUN
easat-10444	230	42	and	and	CCONJ
easat-10444	230	43	governance	governance	NOUN
easat-10444	230	44	in	in	ADP
easat-10444	230	45	accounting	accounting	NOUN
easat-10444	230	46	practice	practice	NOUN
easat-10444	230	47	.	.	PUNCT
easat-10444	231	1	furthermore	furthermore	ADV
easat-10444	231	2	,	,	PUNCT
easat-10444	231	3	a	a	DET
easat-10444	231	4	mixed	mix	VERB
easat-10444	231	5	-	-	PUNCT
easat-10444	231	6	methods	method	NOUN
easat-10444	231	7	approach	approach	NOUN
easat-10444	231	8	will	will	AUX
easat-10444	231	9	be	be	AUX
easat-10444	231	10	employed	employ	VERB
easat-10444	231	11	to	to	PART
easat-10444	231	12	explore	explore	VERB
easat-10444	231	13	user	user	NOUN
easat-10444	231	14	perceptions	perception	NOUN
easat-10444	231	15	.	.	PUNCT
easat-10444	232	1	transparency	transparency	NOUN
easat-10444	232	2	:	:	PUNCT
easat-10444	232	3	the	the	DET
easat-10444	232	4	authors	author	NOUN
easat-10444	232	5	confirm	confirm	VERB
easat-10444	232	6	that	that	SCONJ
easat-10444	232	7	the	the	DET
easat-10444	232	8	manuscript	manuscript	NOUN
easat-10444	232	9	is	be	AUX
easat-10444	232	10	an	an	DET
easat-10444	232	11	honest	honest	ADJ
easat-10444	232	12	,	,	PUNCT
easat-10444	232	13	accurate	accurate	ADJ
easat-10444	232	14	,	,	PUNCT
easat-10444	232	15	and	and	CCONJ
easat-10444	232	16	transparent	transparent	ADJ
easat-10444	232	17	account	account	NOUN
easat-10444	232	18	of	of	ADP
easat-10444	232	19	the	the	DET
easat-10444	232	20	study	study	NOUN
easat-10444	232	21	;	;	PUNCT
easat-10444	232	22	that	that	SCONJ
easat-10444	232	23	no	no	DET
easat-10444	232	24	vital	vital	ADJ
easat-10444	232	25	features	feature	NOUN
easat-10444	232	26	of	of	ADP
easat-10444	232	27	the	the	DET
easat-10444	232	28	study	study	NOUN
easat-10444	232	29	have	have	AUX
easat-10444	232	30	been	be	AUX
easat-10444	232	31	omitted	omit	VERB
easat-10444	232	32	;	;	PUNCT
easat-10444	232	33	and	and	CCONJ
easat-10444	232	34	that	that	SCONJ
easat-10444	232	35	any	any	DET
easat-10444	232	36	discrepancies	discrepancy	NOUN
easat-10444	232	37	from	from	ADP
easat-10444	232	38	the	the	DET
easat-10444	232	39	study	study	NOUN
easat-10444	232	40	as	as	SCONJ
easat-10444	232	41	planned	plan	VERB
easat-10444	232	42	have	have	AUX
easat-10444	232	43	been	be	AUX
easat-10444	232	44	explained	explain	VERB
easat-10444	232	45	.	.	PUNCT
easat-10444	233	1	this	this	DET
easat-10444	233	2	study	study	NOUN
easat-10444	233	3	followed	follow	VERB
easat-10444	233	4	all	all	DET
easat-10444	233	5	ethical	ethical	ADJ
easat-10444	233	6	practices	practice	NOUN
easat-10444	233	7	during	during	ADP
easat-10444	233	8	writing	writing	NOUN
easat-10444	233	9	.	.	PUNCT
easat-10444	234	1	acknowledgement	acknowledgement	NOUN
easat-10444	234	2	:	:	PUNCT
easat-10444	234	3	the	the	DET
easat-10444	234	4	author	author	NOUN
easat-10444	234	5	would	would	AUX
easat-10444	234	6	like	like	VERB
easat-10444	234	7	to	to	PART
easat-10444	234	8	thank	thank	VERB
easat-10444	234	9	the	the	DET
easat-10444	234	10	academics	academic	NOUN
easat-10444	234	11	,	,	PUNCT
easat-10444	234	12	supervisors	supervisor	NOUN
easat-10444	234	13	,	,	PUNCT
easat-10444	234	14	and	and	CCONJ
easat-10444	234	15	the	the	DET
easat-10444	234	16	research	research	NOUN
easat-10444	234	17	community	community	NOUN
easat-10444	234	18	for	for	ADP
easat-10444	234	19	their	their	PRON
easat-10444	234	20	input	input	NOUN
easat-10444	234	21	in	in	ADP
easat-10444	234	22	preparing	prepare	VERB
easat-10444	234	23	this	this	DET
easat-10444	234	24	study	study	NOUN
easat-10444	234	25	.	.	PUNCT
easat-10444	235	1	special	special	ADJ
easat-10444	235	2	thanks	thank	NOUN
easat-10444	235	3	go	go	VERB
easat-10444	235	4	to	to	ADP
easat-10444	235	5	the	the	DET
easat-10444	235	6	authors	author	NOUN
easat-10444	235	7	of	of	ADP
easat-10444	235	8	the	the	DET
easat-10444	235	9	97	97	NUM
easat-10444	235	10	articles	article	NOUN
easat-10444	235	11	reviewed	review	VERB
easat-10444	235	12	,	,	PUNCT
easat-10444	235	13	who	who	PRON
easat-10444	235	14	have	have	AUX
easat-10444	235	15	provided	provide	VERB
easat-10444	235	16	a	a	DET
easat-10444	235	17	solid	solid	ADJ
easat-10444	235	18	scientific	scientific	ADJ
easat-10444	235	19	foundation	foundation	NOUN
easat-10444	235	20	.	.	PUNCT
easat-10444	236	1	copyright	copyright	NOUN
easat-10444	236	2	:	:	PUNCT
easat-10444	236	3	©	©	PROPN
easat-10444	236	4	2025	2025	NUM
easat-10444	236	5	by	by	ADP
easat-10444	236	6	the	the	DET
easat-10444	236	7	authors	author	NOUN
easat-10444	236	8	.	.	PUNCT
easat-10444	237	1	this	this	DET
easat-10444	237	2	article	article	NOUN
easat-10444	237	3	is	be	AUX
easat-10444	237	4	an	an	DET
easat-10444	237	5	open	open	ADJ
easat-10444	237	6	access	access	NOUN
easat-10444	237	7	article	article	NOUN
easat-10444	237	8	distributed	distribute	VERB
easat-10444	237	9	under	under	ADP
easat-10444	237	10	the	the	DET
easat-10444	237	11	terms	term	NOUN
easat-10444	237	12	and	and	CCONJ
easat-10444	237	13	conditions	condition	NOUN
easat-10444	237	14	of	of	ADP
easat-10444	237	15	the	the	DET
easat-10444	237	16	creative	creative	ADJ
easat-10444	237	17	commons	common	NOUN
easat-10444	237	18	attribution	attribution	NOUN
easat-10444	237	19	(	(	PUNCT
easat-10444	237	20	cc	cc	NOUN
easat-10444	237	21	by	by	ADP
easat-10444	237	22	)	)	PUNCT
easat-10444	237	23	license	license	NOUN
easat-10444	237	24	(	(	PUNCT
easat-10444	237	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10444	237	26	)	)	PUNCT
easat-10444	237	27	.	.	PUNCT
easat-10444	238	1	references	reference	NOUN
easat-10444	238	2	[	[	X
easat-10444	238	3	1	1	NUM
easat-10444	238	4	]	]	PUNCT
easat-10444	238	5	w.	w.	PROPN
easat-10444	238	6	hu	hu	PROPN
easat-10444	238	7	and	and	CCONJ
easat-10444	238	8	y.	y.	PROPN
easat-10444	238	9	chen	chen	PROPN
easat-10444	238	10	,	,	PUNCT
easat-10444	238	11	"	"	PUNCT
easat-10444	238	12	application	application	NOUN
easat-10444	238	13	of	of	ADP
easat-10444	238	14	artificial	artificial	ADJ
easat-10444	238	15	intelligence	intelligence	NOUN
easat-10444	238	16	in	in	ADP
easat-10444	238	17	financial	financial	ADJ
easat-10444	238	18	risk	risk	NOUN
easat-10444	238	19	management	management	NOUN
easat-10444	238	20	,	,	PUNCT
easat-10444	238	21	"	"	PUNCT
easat-10444	238	22	in	in	ADP
easat-10444	238	23	international	international	ADJ
easat-10444	238	24	conference	conference	NOUN
easat-10444	238	25	on	on	ADP
easat-10444	238	26	adaptive	adaptive	ADJ
easat-10444	238	27	and	and	CCONJ
easat-10444	238	28	intelligent	intelligent	ADJ
easat-10444	238	29	systems	system	NOUN
easat-10444	238	30	(	(	PUNCT
easat-10444	238	31	pp	pp	ADJ
easat-10444	238	32	.	.	PUNCT
easat-10444	239	1	180	180	NUM
easat-10444	239	2	-	-	NUM
easat-10444	239	3	188	188	NUM
easat-10444	239	4	)	)	PUNCT
easat-10444	239	5	.	.	PUNCT
easat-10444	240	1	cham	cham	PROPN
easat-10444	240	2	:	:	PUNCT
easat-10444	240	3	springer	springer	NOUN
easat-10444	240	4	international	international	ADJ
easat-10444	240	5	publishing	publishing	NOUN
easat-10444	240	6	,	,	PUNCT
easat-10444	240	7	2022	2022	NUM
easat-10444	240	8	.	.	PUNCT
easat-10444	241	1	[	[	X
easat-10444	241	2	2	2	NUM
easat-10444	241	3	]	]	PUNCT
easat-10444	241	4	m.	m.	NOUN
easat-10444	241	5	i.	i.	PROPN
easat-10444	241	6	sarwar	sarwar	PROPN
easat-10444	241	7	et	et	PROPN
easat-10444	241	8	al	al	PROPN
easat-10444	241	9	.	.	PROPN
easat-10444	241	10	,	,	PUNCT
easat-10444	241	11	"	"	PUNCT
easat-10444	241	12	data	datum	NOUN
easat-10444	241	13	vaults	vault	NOUN
easat-10444	241	14	for	for	ADP
easat-10444	241	15	blockchain	blockchain	PROPN
easat-10444	241	16	-	-	PUNCT
easat-10444	241	17	empowered	empower	VERB
easat-10444	241	18	accounting	accounting	NOUN
easat-10444	241	19	information	information	NOUN
easat-10444	241	20	systems	system	NOUN
easat-10444	241	21	,	,	PUNCT
easat-10444	241	22	"	"	PUNCT
easat-10444	241	23	ieee	ieee	NOUN
easat-10444	241	24	access	access	NOUN
easat-10444	241	25	,	,	PUNCT
easat-10444	241	26	vol	vol	NOUN
easat-10444	241	27	.	.	NOUN
easat-10444	241	28	9	9	NUM
easat-10444	241	29	,	,	PUNCT
easat-10444	241	30	pp	pp	ADJ
easat-10444	241	31	.	.	PUNCT
easat-10444	241	32	117306	117306	NUM
easat-10444	241	33	-	-	SYM
easat-10444	241	34	117324	117324	NUM
easat-10444	241	35	,	,	PUNCT
easat-10444	241	36	2021	2021	NUM
easat-10444	241	37	.	.	PUNCT
easat-10444	242	1	https://doi.org/10.1109/access.2021.3107484	https://doi.org/10.1109/access.2021.3107484	PROPN
easat-10444	243	1	[	[	X
easat-10444	243	2	3	3	NUM
easat-10444	243	3	]	]	PUNCT
easat-10444	243	4	a.	a.	NOUN
easat-10444	243	5	h.	h.	PROPN
easat-10444	243	6	j.	j.	PROPN
easat-10444	243	7	alhazmi	alhazmi	PROPN
easat-10444	243	8	,	,	PUNCT
easat-10444	243	9	s.	s.	PROPN
easat-10444	243	10	m.	m.	PROPN
easat-10444	243	11	islam	islam	PROPN
easat-10444	243	12	,	,	PUNCT
easat-10444	243	13	and	and	CCONJ
easat-10444	243	14	m.	m.	NOUN
easat-10444	243	15	prokofieva	prokofieva	PROPN
easat-10444	243	16	,	,	PUNCT
easat-10444	243	17	"	"	PUNCT
easat-10444	243	18	the	the	DET
easat-10444	243	19	impact	impact	NOUN
easat-10444	243	20	of	of	ADP
easat-10444	243	21	artificial	artificial	ADJ
easat-10444	243	22	intelligence	intelligence	NOUN
easat-10444	243	23	adoption	adoption	NOUN
easat-10444	243	24	on	on	ADP
easat-10444	243	25	the	the	DET
easat-10444	243	26	quality	quality	NOUN
easat-10444	243	27	of	of	ADP
easat-10444	243	28	financial	financial	ADJ
easat-10444	243	29	reports	report	NOUN
easat-10444	243	30	on	on	ADP
easat-10444	243	31	the	the	DET
easat-10444	243	32	saudi	saudi	ADJ
easat-10444	243	33	stock	stock	NOUN
easat-10444	243	34	exchange	exchange	NOUN
easat-10444	243	35	,	,	PUNCT
easat-10444	243	36	"	"	PUNCT
easat-10444	243	37	international	international	ADJ
easat-10444	243	38	journal	journal	NOUN
easat-10444	243	39	of	of	ADP
easat-10444	243	40	financial	financial	ADJ
easat-10444	243	41	studies	study	NOUN
easat-10444	243	42	,	,	PUNCT
easat-10444	243	43	vol	vol	NOUN
easat-10444	243	44	.	.	PROPN
easat-10444	243	45	13	13	NUM
easat-10444	243	46	,	,	PUNCT
easat-10444	243	47	no	no	INTJ
easat-10444	243	48	.	.	NOUN
easat-10444	243	49	1	1	NUM
easat-10444	243	50	,	,	PUNCT
easat-10444	243	51	p.	p.	NOUN
easat-10444	243	52	21	21	NUM
easat-10444	243	53	,	,	PUNCT
easat-10444	243	54	2025	2025	NUM
easat-10444	243	55	.	.	PUNCT
easat-10444	244	1	https://doi.org/10.3390/ijfs13010021	https://doi.org/10.3390/ijfs13010021	PROPN
easat-10444	245	1	[	[	X
easat-10444	245	2	4	4	X
easat-10444	245	3	]	]	X
easat-10444	245	4	v.	v.	ADP
easat-10444	245	5	n.	n.	PROPN
easat-10444	245	6	chukwuani	chukwuani	PROPN
easat-10444	245	7	,	,	PUNCT
easat-10444	245	8	"	"	PUNCT
easat-10444	245	9	the	the	DET
easat-10444	245	10	ethical	ethical	ADJ
easat-10444	245	11	dilemma	dilemma	NOUN
easat-10444	245	12	of	of	ADP
easat-10444	245	13	ai	ai	PROPN
easat-10444	245	14	-	-	PUNCT
easat-10444	245	15	driven	drive	VERB
easat-10444	245	16	accounting	accounting	NOUN
easat-10444	245	17	:	:	PUNCT
easat-10444	245	18	balancing	balance	VERB
easat-10444	245	19	automation	automation	NOUN
easat-10444	245	20	and	and	CCONJ
easat-10444	245	21	professional	professional	ADJ
easat-10444	245	22	judgment	judgment	NOUN
easat-10444	245	23	,	,	PUNCT
easat-10444	245	24	"	"	PUNCT
easat-10444	245	25	international	international	ADJ
easat-10444	245	26	journal	journal	NOUN
easat-10444	245	27	of	of	ADP
easat-10444	245	28	financial	financial	ADJ
easat-10444	245	29	economics	economic	NOUN
easat-10444	245	30	and	and	CCONJ
easat-10444	245	31	accounting	accounting	NOUN
easat-10444	245	32	,	,	PUNCT
easat-10444	245	33	vol	vol	NOUN
easat-10444	245	34	.	.	PROPN
easat-10444	246	1	5	5	NUM
easat-10444	246	2	,	,	PUNCT
easat-10444	246	3	no	no	INTJ
easat-10444	246	4	.	.	NOUN
easat-10444	246	5	2	2	NUM
easat-10444	246	6	,	,	PUNCT
easat-10444	246	7	pp	pp	ADJ
easat-10444	246	8	.	.	PUNCT
easat-10444	247	1	1	1	NUM
easat-10444	247	2	-	-	SYM
easat-10444	247	3	9	9	NUM
easat-10444	247	4	,	,	PUNCT
easat-10444	247	5	2025	2025	NUM
easat-10444	247	6	.	.	PUNCT
easat-10444	248	1	https://doi.org/10.5281/zenodo.15141882	https://doi.org/10.5281/zenodo.15141882	X
easat-10444	249	1	[	[	X
easat-10444	249	2	5	5	X
easat-10444	249	3	]	]	PUNCT
easat-10444	249	4	s.	s.	PROPN
easat-10444	249	5	assidi	assidi	VERB
easat-10444	249	6	,	,	PUNCT
easat-10444	249	7	m.	m.	NOUN
easat-10444	249	8	omran	omran	NOUN
easat-10444	249	9	,	,	PUNCT
easat-10444	249	10	t.	t.	PROPN
easat-10444	249	11	rana	rana	PROPN
easat-10444	249	12	,	,	PUNCT
easat-10444	249	13	and	and	CCONJ
easat-10444	249	14	h.	h.	PROPN
easat-10444	249	15	borgi	borgi	PROPN
easat-10444	249	16	,	,	PUNCT
easat-10444	249	17	"	"	PUNCT
easat-10444	249	18	the	the	DET
easat-10444	249	19	role	role	NOUN
easat-10444	249	20	of	of	ADP
easat-10444	249	21	ai	ai	ADJ
easat-10444	249	22	adoption	adoption	NOUN
easat-10444	249	23	in	in	ADP
easat-10444	249	24	transforming	transform	VERB
easat-10444	249	25	the	the	DET
easat-10444	249	26	accounting	accounting	NOUN
easat-10444	249	27	profession	profession	NOUN
easat-10444	249	28	:	:	PUNCT
easat-10444	249	29	a	a	DET
easat-10444	249	30	diffusion	diffusion	NOUN
easat-10444	249	31	of	of	ADP
easat-10444	249	32	innovations	innovation	NOUN
easat-10444	249	33	theory	theory	NOUN
easat-10444	249	34	approach	approach	NOUN
easat-10444	249	35	,	,	PUNCT
easat-10444	249	36	"	"	PUNCT
easat-10444	249	37	journal	journal	NOUN
easat-10444	249	38	of	of	ADP
easat-10444	249	39	accounting	accounting	NOUN
easat-10444	249	40	&	&	CCONJ
easat-10444	249	41	organizational	organizational	ADJ
easat-10444	249	42	change	change	NOUN
easat-10444	249	43	,	,	PUNCT
easat-10444	249	44	2025	2025	NUM
easat-10444	249	45	.	.	PUNCT
easat-10444	250	1	https://doi.org/10.1108/jaoc-04-2024-0124	https://doi.org/10.1108/jaoc-04-2024-0124	NOUN
easat-10444	251	1	[	[	X
easat-10444	251	2	6	6	X
easat-10444	251	3	]	]	PUNCT
easat-10444	251	4	h.	h.	PROPN
easat-10444	251	5	datsenko	datsenko	PROPN
easat-10444	251	6	,	,	PUNCT
easat-10444	251	7	o.	o.	PROPN
easat-10444	251	8	kudyrko	kudyrko	PROPN
easat-10444	251	9	,	,	PUNCT
easat-10444	251	10	i.	i.	PROPN
easat-10444	251	11	krupelnytska	krupelnytska	PROPN
easat-10444	251	12	,	,	PUNCT
easat-10444	251	13	l.	l.	PROPN
easat-10444	251	14	maister	maister	PROPN
easat-10444	251	15	,	,	PUNCT
easat-10444	251	16	i.	i.	PROPN
easat-10444	251	17	hladii	hladii	PROPN
easat-10444	251	18	,	,	PUNCT
easat-10444	251	19	and	and	CCONJ
easat-10444	251	20	i.	i.	PROPN
easat-10444	251	21	kopchykova	kopchykova	PROPN
easat-10444	251	22	,	,	PUNCT
easat-10444	251	23	"	"	PUNCT
easat-10444	251	24	i	i	PROPN
easat-10444	251	25	d	d	PROPN
easat-10444	251	26	disponible	disponible	ADJ
easat-10444	251	27	,	,	PUNCT
easat-10444	251	28	"	"	PUNCT
easat-10444	251	29	salud	salud	PROPN
easat-10444	251	30	,	,	PUNCT
easat-10444	251	31	ciencia	ciencia	PROPN
easat-10444	251	32	y	y	PROPN
easat-10444	251	33	tecnología	tecnología	PROPN
easat-10444	251	34	–	–	PUNCT
easat-10444	251	35	serie	serie	X
easat-10444	251	36	de	de	X
easat-10444	251	37	conferencias	conferencias	NOUN
easat-10444	251	38	,	,	PUNCT
easat-10444	251	39	vol	vol	NOUN
easat-10444	251	40	.	.	PROPN
easat-10444	251	41	4	4	NUM
easat-10444	251	42	,	,	PUNCT
easat-10444	251	43	p.	p.	NOUN
easat-10444	251	44	663	663	NUM
easat-10444	251	45	,	,	PUNCT
easat-10444	251	46	2025	2025	NUM
easat-10444	251	47	.	.	PUNCT
easat-10444	252	1	[	[	X
easat-10444	252	2	7	7	X
easat-10444	252	3	]	]	X
easat-10444	252	4	n.	n.	PROPN
easat-10444	252	5	imjai	imjai	PROPN
easat-10444	252	6	,	,	PUNCT
easat-10444	252	7	t.	t.	PROPN
easat-10444	252	8	yordudom	yordudom	PROPN
easat-10444	252	9	,	,	PUNCT
easat-10444	252	10	z.	z.	PROPN
easat-10444	252	11	yaacob	yaacob	PROPN
easat-10444	252	12	,	,	PUNCT
easat-10444	252	13	n.	n.	PROPN
easat-10444	252	14	h.	h.	PROPN
easat-10444	252	15	m.	m.	PROPN
easat-10444	252	16	saad	saad	PROPN
easat-10444	252	17	,	,	PUNCT
easat-10444	252	18	and	and	CCONJ
easat-10444	252	19	s.	s.	PROPN
easat-10444	252	20	aujirapongpan	aujirapongpan	PROPN
easat-10444	252	21	,	,	PUNCT
easat-10444	252	22	"	"	PUNCT
easat-10444	252	23	impact	impact	NOUN
easat-10444	252	24	of	of	ADP
easat-10444	252	25	ai	ai	PRON
easat-10444	252	26	literacy	literacy	NOUN
easat-10444	252	27	and	and	CCONJ
easat-10444	252	28	adaptability	adaptability	NOUN
easat-10444	252	29	on	on	ADP
easat-10444	252	30	financial	financial	ADJ
easat-10444	252	31	analyst	analyst	NOUN
easat-10444	252	32	skills	skill	NOUN
easat-10444	252	33	among	among	ADP
easat-10444	252	34	prospective	prospective	ADJ
easat-10444	252	35	thai	thai	ADJ
easat-10444	252	36	accountants	accountant	NOUN
easat-10444	252	37	:	:	PUNCT
easat-10444	252	38	the	the	DET
easat-10444	252	39	role	role	NOUN
easat-10444	252	40	of	of	ADP
easat-10444	252	41	critical	critical	ADJ
easat-10444	252	42	thinking	thinking	NOUN
easat-10444	252	43	,	,	PUNCT
easat-10444	252	44	"	"	PUNCT
easat-10444	252	45	technological	technological	ADJ
easat-10444	252	46	forecasting	forecasting	NOUN
easat-10444	252	47	and	and	CCONJ
easat-10444	252	48	social	social	ADJ
easat-10444	252	49	change	change	NOUN
easat-10444	252	50	,	,	PUNCT
easat-10444	252	51	vol	vol	NOUN
easat-10444	252	52	.	.	NOUN
easat-10444	252	53	210	210	NUM
easat-10444	252	54	,	,	PUNCT
easat-10444	252	55	p.	p.	NOUN
easat-10444	252	56	123889	123889	NUM
easat-10444	252	57	,	,	PUNCT
easat-10444	252	58	2025	2025	NUM
easat-10444	252	59	.	.	PUNCT
easat-10444	253	1	https://doi.org/10.1016/j.techfore.2024.123889	https://doi.org/10.1016/j.techfore.2024.123889	NOUN
easat-10444	254	1	[	[	X
easat-10444	254	2	8	8	NUM
easat-10444	254	3	]	]	PUNCT
easat-10444	254	4	a.	a.	NOUN
easat-10444	254	5	awad	awad	PROPN
easat-10444	254	6	,	,	PUNCT
easat-10444	254	7	o.	o.	PROPN
easat-10444	254	8	akola	akola	PROPN
easat-10444	254	9	,	,	PUNCT
easat-10444	254	10	m.	m.	NOUN
easat-10444	254	11	amer	amer	PROPN
easat-10444	254	12	,	,	PUNCT
easat-10444	254	13	and	and	CCONJ
easat-10444	254	14	e.	e.	PROPN
easat-10444	254	15	k.	k.	PROPN
easat-10444	254	16	a.	a.	PROPN
easat-10444	254	17	mousa	mousa	PROPN
easat-10444	254	18	,	,	PUNCT
easat-10444	254	19	"	"	PUNCT
easat-10444	254	20	artificial	artificial	ADJ
easat-10444	254	21	intelligence	intelligence	NOUN
easat-10444	254	22	in	in	ADP
easat-10444	254	23	financial	financial	ADJ
easat-10444	254	24	statement	statement	NOUN
easat-10444	254	25	preparation	preparation	NOUN
easat-10444	254	26	:	:	PUNCT
easat-10444	255	1	enhancing	enhance	VERB
easat-10444	255	2	accuracy	accuracy	NOUN
easat-10444	255	3	,	,	PUNCT
easat-10444	255	4	compliance	compliance	NOUN
easat-10444	255	5	,	,	PUNCT
easat-10444	255	6	and	and	CCONJ
easat-10444	255	7	corporate	corporate	ADJ
easat-10444	255	8	performance	performance	NOUN
easat-10444	255	9	,	,	PUNCT
easat-10444	255	10	"	"	PUNCT
easat-10444	255	11	international	international	ADJ
easat-10444	255	12	journal	journal	NOUN
easat-10444	255	13	of	of	ADP
easat-10444	255	14	innovative	innovative	ADJ
easat-10444	255	15	research	research	NOUN
easat-10444	255	16	and	and	CCONJ
easat-10444	255	17	scientific	scientific	ADJ
easat-10444	255	18	studies	study	NOUN
easat-10444	255	19	,	,	PUNCT
easat-10444	255	20	vol	vol	NOUN
easat-10444	255	21	.	.	PROPN
easat-10444	255	22	8	8	NUM
easat-10444	255	23	,	,	PUNCT
easat-10444	255	24	no	no	INTJ
easat-10444	255	25	.	.	NOUN
easat-10444	255	26	2	2	NUM
easat-10444	255	27	,	,	PUNCT
easat-10444	255	28	pp	pp	ADJ
easat-10444	255	29	.	.	PUNCT
easat-10444	256	1	361	361	NUM
easat-10444	256	2	-	-	SYM
easat-10444	256	3	374	374	NUM
easat-10444	256	4	,	,	PUNCT
easat-10444	256	5	2025	2025	NUM
easat-10444	256	6	.	.	PUNCT
easat-10444	257	1	https://doi.org/10.53894/ijirss.v8i2.5166	https://doi.org/10.53894/ijirss.v8i2.5166	PROPN
easat-10444	257	2	[	[	X
easat-10444	257	3	9	9	NUM
easat-10444	257	4	]	]	PUNCT
easat-10444	257	5	m.	m.	NOUN
easat-10444	257	6	q.	q.	PROPN
easat-10444	257	7	kuaiber	kuaiber	PROPN
easat-10444	257	8	,	,	PUNCT
easat-10444	257	9	z.	z.	PROPN
easat-10444	257	10	n.	n.	PROPN
easat-10444	257	11	ali	ali	PROPN
easat-10444	257	12	,	,	PUNCT
easat-10444	257	13	a.	a.	PROPN
easat-10444	257	14	j.	j.	PROPN
easat-10444	257	15	al	al	PROPN
easat-10444	257	16	-	-	PUNCT
easat-10444	257	17	yasiri	yasiri	PROPN
easat-10444	257	18	,	,	PUNCT
easat-10444	257	19	a.	a.	PROPN
easat-10444	257	20	j.	j.	PROPN
easat-10444	257	21	kareem	kareem	PROPN
easat-10444	257	22	,	,	PUNCT
easat-10444	257	23	m.	m.	NOUN
easat-10444	257	24	a.	a.	PROPN
easat-10444	257	25	al	al	PROPN
easat-10444	257	26	,	,	PUNCT
easat-10444	257	27	and	and	CCONJ
easat-10444	257	28	a.	a.	NOUN
easat-10444	257	29	almagtome	almagtome	NOUN
easat-10444	257	30	,	,	PUNCT
easat-10444	257	31	"	"	PUNCT
easat-10444	257	32	automation	automation	NOUN
easat-10444	257	33	and	and	CCONJ
easat-10444	257	34	the	the	DET
easat-10444	257	35	future	future	NOUN
easat-10444	257	36	of	of	ADP
easat-10444	257	37	accounting	accounting	NOUN
easat-10444	257	38	:	:	PUNCT
easat-10444	257	39	a	a	DET
easat-10444	257	40	study	study	NOUN
easat-10444	257	41	of	of	ADP
easat-10444	257	42	ai	ai	ADJ
easat-10444	257	43	integration	integration	NOUN
easat-10444	257	44	in	in	ADP
easat-10444	257	45	financial	financial	ADJ
easat-10444	257	46	reporting	reporting	NOUN
easat-10444	257	47	,	,	PUNCT
easat-10444	257	48	"	"	PUNCT
easat-10444	257	49	in	in	ADP
easat-10444	257	50	2024	2024	NUM
easat-10444	257	51	international	international	ADJ
easat-10444	257	52	conference	conference	NOUN
easat-10444	257	53	on	on	ADP
easat-10444	257	54	knowledge	knowledge	NOUN
easat-10444	257	55	engineering	engineering	NOUN
easat-10444	257	56	and	and	CCONJ
easat-10444	257	57	communication	communication	NOUN
easat-10444	257	58	systems	system	NOUN
easat-10444	257	59	(	(	PUNCT
easat-10444	257	60	ickecs	ickecs	PROPN
easat-10444	257	61	)	)	PUNCT
easat-10444	257	62	(	(	PUNCT
easat-10444	257	63	vol	vol	NOUN
easat-10444	257	64	.	.	NOUN
easat-10444	257	65	1	1	NUM
easat-10444	257	66	,	,	PUNCT
easat-10444	257	67	pp	pp	ADJ
easat-10444	257	68	.	.	PUNCT
easat-10444	258	1	1	1	NUM
easat-10444	258	2	-	-	SYM
easat-10444	258	3	6	6	NUM
easat-10444	258	4	)	)	PUNCT
easat-10444	258	5	.	.	PUNCT
easat-10444	259	1	ieee	ieee	NOUN
easat-10444	259	2	,	,	PUNCT
easat-10444	259	3	2024	2024	NUM
easat-10444	259	4	.	.	PUNCT
easat-10444	260	1	[	[	X
easat-10444	260	2	10	10	NUM
easat-10444	260	3	]	]	PUNCT
easat-10444	260	4	x.	x.	PROPN
easat-10444	260	5	yan	yan	PROPN
easat-10444	260	6	and	and	CCONJ
easat-10444	260	7	l.	l.	PROPN
easat-10444	260	8	ji	ji	PROPN
easat-10444	260	9	,	,	PUNCT
easat-10444	260	10	"	"	PUNCT
easat-10444	260	11	research	research	NOUN
easat-10444	260	12	on	on	ADP
easat-10444	260	13	the	the	DET
easat-10444	260	14	role	role	NOUN
easat-10444	260	15	of	of	ADP
easat-10444	260	16	artificial	artificial	ADJ
easat-10444	260	17	intelligence	intelligence	NOUN
easat-10444	260	18	technology	technology	NOUN
easat-10444	260	19	in	in	ADP
easat-10444	260	20	the	the	DET
easat-10444	260	21	construction	construction	NOUN
easat-10444	260	22	of	of	ADP
easat-10444	260	23	accounting	accounting	NOUN
easat-10444	260	24	information	information	NOUN
easat-10444	260	25	systems	system	NOUN
easat-10444	260	26	,	,	PUNCT
easat-10444	260	27	"	"	PUNCT
easat-10444	260	28	in	in	ADP
easat-10444	260	29	2024	2024	NUM
easat-10444	260	30	international	international	ADJ
easat-10444	260	31	conference	conference	NOUN
easat-10444	260	32	on	on	ADP
easat-10444	260	33	information	information	NOUN
easat-10444	260	34	technology	technology	NOUN
easat-10444	260	35	,	,	PUNCT
easat-10444	260	36	comunication	comunication	NOUN
easat-10444	260	37	ecosystem	ecosystem	NOUN
easat-10444	260	38	and	and	CCONJ
easat-10444	260	39	management	management	NOUN
easat-10444	260	40	(	(	PUNCT
easat-10444	260	41	itcem	itcem	NOUN
easat-10444	260	42	)	)	PUNCT
easat-10444	260	43	(	(	PUNCT
easat-10444	260	44	pp	pp	X
easat-10444	260	45	.	.	PUNCT
easat-10444	261	1	203	203	NUM
easat-10444	261	2	-	-	SYM
easat-10444	261	3	209	209	NUM
easat-10444	261	4	)	)	PUNCT
easat-10444	261	5	.	.	PUNCT
easat-10444	262	1	ieee	ieee	NOUN
easat-10444	262	2	,	,	PUNCT
easat-10444	262	3	2024	2024	NUM
easat-10444	262	4	.	.	PUNCT
easat-10444	263	1	[	[	X
easat-10444	263	2	11	11	NUM
easat-10444	263	3	]	]	PUNCT
easat-10444	263	4	t.	t.	NOUN
easat-10444	263	5	gnatiuk	gnatiuk	NOUN
easat-10444	263	6	,	,	PUNCT
easat-10444	263	7	v.	v.	ADP
easat-10444	263	8	shkromyda	shkromyda	ADJ
easat-10444	263	9	,	,	PUNCT
easat-10444	263	10	and	and	CCONJ
easat-10444	263	11	n.	n.	PROPN
easat-10444	263	12	shkromyda	shkromyda	NOUN
easat-10444	263	13	,	,	PUNCT
easat-10444	263	14	"	"	PUNCT
easat-10444	263	15	digitalization	digitalization	NOUN
easat-10444	263	16	of	of	ADP
easat-10444	263	17	accounting	accounting	NOUN
easat-10444	263	18	:	:	PUNCT
easat-10444	263	19	implementation	implementation	NOUN
easat-10444	263	20	features	feature	NOUN
easat-10444	263	21	and	and	CCONJ
easat-10444	263	22	efficiency	efficiency	NOUN
easat-10444	263	23	assessment	assessment	NOUN
easat-10444	263	24	,	,	PUNCT
easat-10444	263	25	"	"	PUNCT
easat-10444	263	26	journal	journal	NOUN
easat-10444	263	27	of	of	ADP
easat-10444	263	28	vasyl	vasyl	NOUN
easat-10444	263	29	stefanyk	stefanyk	ADJ
easat-10444	263	30	precarpathian	precarpathian	PROPN
easat-10444	263	31	national	national	PROPN
easat-10444	263	32	university	university	PROPN
easat-10444	263	33	,	,	PUNCT
easat-10444	263	34	vol	vol	NOUN
easat-10444	263	35	.	.	PROPN
easat-10444	264	1	10	10	NUM
easat-10444	264	2	,	,	PUNCT
easat-10444	264	3	no	no	INTJ
easat-10444	264	4	.	.	NOUN
easat-10444	264	5	2	2	NUM
easat-10444	264	6	,	,	PUNCT
easat-10444	264	7	pp	pp	ADJ
easat-10444	264	8	.	.	PUNCT
easat-10444	265	1	45	45	NUM
easat-10444	265	2	-	-	SYM
easat-10444	265	3	58	58	NUM
easat-10444	265	4	,	,	PUNCT
easat-10444	265	5	2023	2023	NUM
easat-10444	265	6	.	.	PUNCT
easat-10444	266	1	https://doi.org/10.15330/jpnu.10.2.45-58	https://doi.org/10.15330/jpnu.10.2.45-58	PRON
easat-10444	266	2	[	[	X
easat-10444	266	3	12	12	NUM
easat-10444	266	4	]	]	PUNCT
easat-10444	266	5	m.	m.	PROPN
easat-10444	266	6	sinan	sinan	PROPN
easat-10444	266	7	,	,	PUNCT
easat-10444	266	8	m.	m.	PROPN
easat-10444	266	9	shahin	shahin	PROPN
easat-10444	266	10	,	,	PUNCT
easat-10444	266	11	and	and	CCONJ
easat-10444	266	12	i.	i.	PROPN
easat-10444	266	13	gondal	gondal	PROPN
easat-10444	266	14	,	,	PUNCT
easat-10444	266	15	"	"	PUNCT
easat-10444	266	16	implementing	implement	VERB
easat-10444	266	17	and	and	CCONJ
easat-10444	266	18	integrating	integrate	VERB
easat-10444	266	19	security	security	NOUN
easat-10444	266	20	controls	control	NOUN
easat-10444	266	21	:	:	PUNCT
easat-10444	266	22	a	a	DET
easat-10444	266	23	practitioners	practitioner	NOUN
easat-10444	266	24	’	'	PUNCT
easat-10444	266	25	perspective	perspective	NOUN
easat-10444	266	26	,	,	PUNCT
easat-10444	266	27	"	"	PUNCT
easat-10444	266	28	computers	computer	NOUN
easat-10444	266	29	&	&	CCONJ
easat-10444	266	30	security	security	NOUN
easat-10444	266	31	,	,	PUNCT
easat-10444	266	32	vol	vol	NOUN
easat-10444	266	33	.	.	PROPN
easat-10444	266	34	156	156	NUM
easat-10444	266	35	,	,	PUNCT
easat-10444	266	36	p.	p.	NOUN
easat-10444	266	37	104516	104516	NUM
easat-10444	266	38	,	,	PUNCT
easat-10444	266	39	2025	2025	NUM
easat-10444	266	40	.	.	PUNCT
easat-10444	267	1	https://doi.org/10.1016/j.cose.2025.104516	https://doi.org/10.1016/j.cose.2025.104516	NOUN
easat-10444	267	2	[	[	X
easat-10444	267	3	13	13	NUM
easat-10444	267	4	]	]	PUNCT
easat-10444	267	5	m.	m.	NOUN
easat-10444	267	6	a.	a.	PROPN
easat-10444	267	7	draeger	draeger	PROPN
easat-10444	267	8	and	and	CCONJ
easat-10444	267	9	e.	e.	PROPN
easat-10444	267	10	r.	r.	PROPN
easat-10444	267	11	lohwasser	lohwasser	PROPN
easat-10444	267	12	,	,	PUNCT
easat-10444	267	13	"	"	PUNCT
easat-10444	267	14	the	the	DET
easat-10444	267	15	effects	effect	NOUN
easat-10444	267	16	of	of	ADP
easat-10444	267	17	internal	internal	ADJ
easat-10444	267	18	controls	control	NOUN
easat-10444	267	19	on	on	ADP
easat-10444	267	20	the	the	DET
easat-10444	267	21	audit	audit	NOUN
easat-10444	267	22	completeness	completeness	NOUN
easat-10444	267	23	and	and	CCONJ
easat-10444	267	24	reliability	reliability	NOUN
easat-10444	267	25	of	of	ADP
easat-10444	267	26	earnings	earning	NOUN
easat-10444	267	27	announcements	announcement	NOUN
easat-10444	267	28	,	,	PUNCT
easat-10444	267	29	"	"	PUNCT
easat-10444	267	30	accounting	accounting	NOUN
easat-10444	267	31	horizons	horizon	NOUN
easat-10444	267	32	,	,	PUNCT
easat-10444	267	33	vol	vol	NOUN
easat-10444	267	34	.	.	PROPN
easat-10444	267	35	37	37	NUM
easat-10444	267	36	,	,	PUNCT
easat-10444	267	37	no	no	INTJ
easat-10444	267	38	.	.	NOUN
easat-10444	267	39	4	4	NUM
easat-10444	267	40	,	,	PUNCT
easat-10444	267	41	pp	pp	ADJ
easat-10444	267	42	.	.	PUNCT
easat-10444	268	1	9	9	NUM
easat-10444	268	2	-	-	SYM
easat-10444	268	3	32	32	NUM
easat-10444	268	4	,	,	PUNCT
easat-10444	268	5	2023	2023	NUM
easat-10444	268	6	.	.	PUNCT
easat-10444	269	1	https://doi.org/10.2308/horizons2021-097	https://doi.org/10.2308/horizons2021-097	PROPN
easat-10444	269	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10444	269	3	https://doi.org/10.1109/access.2021.3107484	https://doi.org/10.1109/access.2021.3107484	PROPN
easat-10444	269	4	https://doi.org/10.3390/ijfs13010021	https://doi.org/10.3390/ijfs13010021	PROPN
easat-10444	269	5	https://doi.org/10.5281/zenodo.15141882	https://doi.org/10.5281/zenodo.15141882	PROPN
easat-10444	269	6	https://doi.org/10.1108/jaoc-04-2024-0124	https://doi.org/10.1108/jaoc-04-2024-0124	NOUN
easat-10444	269	7	https://doi.org/10.1016/j.techfore.2024.123889	https://doi.org/10.1016/j.techfore.2024.123889	NOUN
easat-10444	269	8	https://doi.org/10.53894/ijirss.v8i2.5166	https://doi.org/10.53894/ijirss.v8i2.5166	PROPN
easat-10444	269	9	https://doi.org/10.15330/jpnu.10.2.45-58	https://doi.org/10.15330/jpnu.10.2.45-58	NOUN
easat-10444	269	10	https://doi.org/10.1016/j.cose.2025.104516	https://doi.org/10.1016/j.cose.2025.104516	PROPN
easat-10444	269	11	https://doi.org/10.2308/horizons-2021-097	https://doi.org/10.2308/horizons-2021-097	PROPN
easat-10444	269	12	https://doi.org/10.2308/horizons-2021-097	https://doi.org/10.2308/horizons-2021-097	PROPN
easat-10444	269	13	437	437	NUM
easat-10444	269	14	edelweiss	edelweiss	PROPN
easat-10444	269	15	applied	apply	VERB
easat-10444	269	16	science	science	NOUN
easat-10444	269	17	and	and	CCONJ
easat-10444	269	18	technology	technology	NOUN
easat-10444	269	19	issn	issn	PROPN
easat-10444	269	20	:	:	PUNCT
easat-10444	269	21	2576	2576	NUM
easat-10444	269	22	-	-	SYM
easat-10444	269	23	8484	8484	NUM
easat-10444	269	24	vol	vol	NOUN
easat-10444	269	25	.	.	PROPN
easat-10444	270	1	9	9	NUM
easat-10444	270	2	,	,	PUNCT
easat-10444	270	3	no	no	INTJ
easat-10444	270	4	.	.	NOUN
easat-10444	270	5	10	10	NUM
easat-10444	270	6	:	:	SYM
easat-10444	270	7	427	427	NUM
easat-10444	270	8	-	-	SYM
easat-10444	270	9	438	438	NUM
easat-10444	270	10	,	,	PUNCT
easat-10444	270	11	2025	2025	NUM
easat-10444	270	12	doi	doi	NOUN
easat-10444	270	13	:	:	PUNCT
easat-10444	270	14	10.55214/2576	10.55214/2576	NUM
easat-10444	270	15	-	-	SYM
easat-10444	270	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	271	1	©	©	PROPN
easat-10444	271	2	2025	2025	NUM
easat-10444	271	3	by	by	ADP
easat-10444	271	4	the	the	DET
easat-10444	271	5	authors	author	NOUN
easat-10444	271	6	;	;	PUNCT
easat-10444	271	7	licensee	licensee	PROPN
easat-10444	271	8	learning	learning	NOUN
easat-10444	271	9	gate	gate	NOUN
easat-10444	272	1	[	[	X
easat-10444	272	2	14	14	NUM
easat-10444	272	3	]	]	X
easat-10444	272	4	y.	y.	PROPN
easat-10444	272	5	carolina	carolina	PROPN
easat-10444	272	6	,	,	PUNCT
easat-10444	272	7	r.	r.	PROPN
easat-10444	272	8	rapina	rapina	PROPN
easat-10444	272	9	,	,	PUNCT
easat-10444	272	10	b.	b.	PROPN
easat-10444	272	11	t.	t.	PROPN
easat-10444	272	12	silaban	silaban	PROPN
easat-10444	272	13	,	,	PUNCT
easat-10444	272	14	c.	c.	PROPN
easat-10444	272	15	sada	sada	PROPN
easat-10444	272	16	,	,	PUNCT
easat-10444	272	17	g.	g.	PROPN
easat-10444	272	18	widyaningsih	widyaningsih	PROPN
easat-10444	272	19	,	,	PUNCT
easat-10444	272	20	and	and	CCONJ
easat-10444	272	21	f.	f.	PROPN
easat-10444	272	22	ayu	ayu	PROPN
easat-10444	272	23	,	,	PUNCT
easat-10444	272	24	"	"	PUNCT
easat-10444	272	25	internal	internal	ADJ
easat-10444	272	26	control	control	NOUN
easat-10444	272	27	,	,	PUNCT
easat-10444	272	28	ais	ais	NOUN
easat-10444	272	29	quality	quality	NOUN
easat-10444	272	30	and	and	CCONJ
easat-10444	272	31	accounting	accounting	NOUN
easat-10444	272	32	information	information	NOUN
easat-10444	272	33	quality	quality	NOUN
easat-10444	272	34	:	:	PUNCT
easat-10444	272	35	empirical	empirical	ADJ
easat-10444	272	36	evidence	evidence	NOUN
easat-10444	272	37	from	from	ADP
easat-10444	272	38	higher	high	ADJ
easat-10444	272	39	education	education	NOUN
easat-10444	272	40	in	in	ADP
easat-10444	272	41	west	west	PROPN
easat-10444	272	42	java	java	PROPN
easat-10444	272	43	--	--	PUNCT
easat-10444	272	44	indonesia	indonesia	PROPN
easat-10444	272	45	,	,	PUNCT
easat-10444	272	46	"	"	PUNCT
easat-10444	272	47	in	in	ADP
easat-10444	272	48	proceedings	proceeding	NOUN
easat-10444	272	49	of	of	ADP
easat-10444	272	50	the	the	DET
easat-10444	272	51	3rd	3rd	ADJ
easat-10444	272	52	international	international	ADJ
easat-10444	272	53	conference	conference	NOUN
easat-10444	272	54	on	on	ADP
easat-10444	272	55	big	big	ADJ
easat-10444	272	56	data	datum	NOUN
easat-10444	272	57	technologies	technology	NOUN
easat-10444	272	58	,	,	PUNCT
easat-10444	272	59	2020	2020	NUM
easat-10444	272	60	.	.	PUNCT
easat-10444	273	1	[	[	X
easat-10444	273	2	15	15	NUM
easat-10444	273	3	]	]	X
easat-10444	273	4	a.	a.	NOUN
easat-10444	273	5	monteiro	monteiro	PROPN
easat-10444	273	6	,	,	PUNCT
easat-10444	273	7	c.	c.	PROPN
easat-10444	273	8	cepêda	cepêda	PROPN
easat-10444	273	9	,	,	PUNCT
easat-10444	273	10	a.	a.	PROPN
easat-10444	273	11	c.	c.	PROPN
easat-10444	273	12	f.	f.	PROPN
easat-10444	273	13	da	da	PROPN
easat-10444	273	14	silva	silva	PROPN
easat-10444	273	15	,	,	PUNCT
easat-10444	273	16	and	and	CCONJ
easat-10444	273	17	j.	j.	PROPN
easat-10444	273	18	vale	vale	PROPN
easat-10444	273	19	,	,	PUNCT
easat-10444	273	20	"	"	PUNCT
easat-10444	273	21	the	the	DET
easat-10444	273	22	relationship	relationship	NOUN
easat-10444	273	23	between	between	ADP
easat-10444	273	24	ai	ai	PROPN
easat-10444	273	25	adoption	adoption	NOUN
easat-10444	273	26	intensity	intensity	NOUN
easat-10444	273	27	and	and	CCONJ
easat-10444	273	28	internal	internal	ADJ
easat-10444	273	29	control	control	NOUN
easat-10444	273	30	system	system	NOUN
easat-10444	273	31	and	and	CCONJ
easat-10444	273	32	accounting	accounting	NOUN
easat-10444	273	33	information	information	NOUN
easat-10444	273	34	quality	quality	NOUN
easat-10444	273	35	,	,	PUNCT
easat-10444	273	36	"	"	PUNCT
easat-10444	273	37	systems	system	NOUN
easat-10444	273	38	,	,	PUNCT
easat-10444	273	39	vol	vol	NOUN
easat-10444	273	40	.	.	PROPN
easat-10444	273	41	11	11	NUM
easat-10444	273	42	,	,	PUNCT
easat-10444	273	43	no	no	INTJ
easat-10444	273	44	.	.	NOUN
easat-10444	273	45	11	11	NUM
easat-10444	273	46	,	,	PUNCT
easat-10444	273	47	p.	p.	NOUN
easat-10444	273	48	536	536	NUM
easat-10444	273	49	,	,	PUNCT
easat-10444	273	50	2023	2023	NUM
easat-10444	273	51	.	.	PUNCT
easat-10444	274	1	https://doi.org/10.3390/systems11110536	https://doi.org/10.3390/systems11110536	NOUN
easat-10444	274	2	[	[	X
easat-10444	274	3	16	16	NUM
easat-10444	274	4	]	]	PUNCT
easat-10444	274	5	a.	a.	NOUN
easat-10444	274	6	johri	johri	PROPN
easat-10444	274	7	,	,	PUNCT
easat-10444	274	8	"	"	PUNCT
easat-10444	274	9	impact	impact	NOUN
easat-10444	274	10	of	of	ADP
easat-10444	274	11	artificial	artificial	ADJ
easat-10444	274	12	intelligence	intelligence	NOUN
easat-10444	274	13	on	on	ADP
easat-10444	274	14	the	the	DET
easat-10444	274	15	performance	performance	NOUN
easat-10444	274	16	and	and	CCONJ
easat-10444	274	17	quality	quality	NOUN
easat-10444	274	18	of	of	ADP
easat-10444	274	19	accounting	accounting	NOUN
easat-10444	274	20	information	information	NOUN
easat-10444	274	21	systems	system	NOUN
easat-10444	274	22	and	and	CCONJ
easat-10444	274	23	accuracy	accuracy	NOUN
easat-10444	274	24	of	of	ADP
easat-10444	274	25	financial	financial	ADJ
easat-10444	274	26	data	datum	NOUN
easat-10444	274	27	reporting	reporting	NOUN
easat-10444	274	28	,	,	PUNCT
easat-10444	274	29	"	"	PUNCT
easat-10444	274	30	accounting	accounting	NOUN
easat-10444	274	31	forum	forum	PROPN
easat-10444	274	32	,	,	PUNCT
easat-10444	274	33	pp	pp	ADJ
easat-10444	274	34	.	.	PUNCT
easat-10444	275	1	1	1	NUM
easat-10444	275	2	-	-	SYM
easat-10444	275	3	25	25	NUM
easat-10444	275	4	,	,	PUNCT
easat-10444	275	5	2025	2025	NUM
easat-10444	275	6	.	.	PUNCT
easat-10444	276	1	https://doi.org/10.1080/01559982.2025.2451004	https://doi.org/10.1080/01559982.2025.2451004	VERB
easat-10444	277	1	[	[	X
easat-10444	277	2	17	17	NUM
easat-10444	277	3	]	]	X
easat-10444	277	4	b.	b.	PROPN
easat-10444	277	5	ş	ş	PROPN
easat-10444	277	6	.	.	PUNCT
easat-10444	278	1	alkan	alkan	PROPN
easat-10444	278	2	,	,	PUNCT
easat-10444	278	3	"	"	PUNCT
easat-10444	278	4	how	how	SCONJ
easat-10444	278	5	blockchain	blockchain	NOUN
easat-10444	278	6	and	and	CCONJ
easat-10444	278	7	artificial	artificial	ADJ
easat-10444	278	8	intelligence	intelligence	NOUN
easat-10444	278	9	will	will	AUX
easat-10444	278	10	effect	effect	VERB
easat-10444	278	11	the	the	DET
easat-10444	278	12	cloud	cloud	NOUN
easat-10444	278	13	-	-	PUNCT
easat-10444	278	14	based	base	VERB
easat-10444	278	15	accounting	accounting	NOUN
easat-10444	278	16	information	information	NOUN
easat-10444	278	17	systems	system	NOUN
easat-10444	278	18	?	?	PUNCT
easat-10444	278	19	,	,	PUNCT
easat-10444	278	20	"	"	PUNCT
easat-10444	278	21	in	in	ADP
easat-10444	278	22	the	the	DET
easat-10444	278	23	impact	impact	NOUN
easat-10444	278	24	of	of	ADP
easat-10444	278	25	artificial	artificial	ADJ
easat-10444	278	26	intelligence	intelligence	NOUN
easat-10444	278	27	on	on	ADP
easat-10444	278	28	governance	governance	NOUN
easat-10444	278	29	,	,	PUNCT
easat-10444	278	30	economics	economic	NOUN
easat-10444	278	31	and	and	CCONJ
easat-10444	278	32	finance	finance	NOUN
easat-10444	278	33	,	,	PUNCT
easat-10444	278	34	volume	volume	NOUN
easat-10444	278	35	2	2	NUM
easat-10444	278	36	(	(	PUNCT
easat-10444	278	37	pp	pp	ADJ
easat-10444	278	38	.	.	PUNCT
easat-10444	279	1	107	107	NUM
easat-10444	279	2	-	-	SYM
easat-10444	279	3	119	119	NUM
easat-10444	279	4	)	)	PUNCT
easat-10444	279	5	.	.	PUNCT
easat-10444	280	1	singapore	singapore	PROPN
easat-10444	280	2	:	:	PUNCT
easat-10444	280	3	springer	springer	NOUN
easat-10444	280	4	nature	nature	PROPN
easat-10444	280	5	singapore	singapore	PROPN
easat-10444	280	6	,	,	PUNCT
easat-10444	280	7	2022	2022	NUM
easat-10444	280	8	.	.	PUNCT
easat-10444	281	1	[	[	X
easat-10444	281	2	18	18	NUM
easat-10444	281	3	]	]	X
easat-10444	281	4	t.	t.	X
easat-10444	281	5	alakbarov	alakbarov	PROPN
easat-10444	281	6	and	and	CCONJ
easat-10444	281	7	e.	e.	PROPN
easat-10444	281	8	bayramova	bayramova	PROPN
easat-10444	281	9	,	,	PUNCT
easat-10444	281	10	"	"	PUNCT
easat-10444	281	11	positive	positive	ADJ
easat-10444	281	12	effects	effect	NOUN
easat-10444	281	13	of	of	ADP
easat-10444	281	14	the	the	DET
easat-10444	281	15	application	application	NOUN
easat-10444	281	16	of	of	ADP
easat-10444	281	17	modern	modern	ADJ
easat-10444	281	18	technologies	technology	NOUN
easat-10444	281	19	in	in	ADP
easat-10444	281	20	accounting	account	VERB
easat-10444	281	21	on	on	ADP
easat-10444	281	22	the	the	DET
easat-10444	281	23	environment	environment	NOUN
easat-10444	281	24	,	,	PUNCT
easat-10444	281	25	"	"	PUNCT
easat-10444	281	26	in	in	ADP
easat-10444	281	27	international	international	ADJ
easat-10444	281	28	conference	conference	NOUN
easat-10444	281	29	on	on	ADP
easat-10444	281	30	smart	smart	ADJ
easat-10444	281	31	environment	environment	NOUN
easat-10444	281	32	and	and	CCONJ
easat-10444	281	33	green	green	ADJ
easat-10444	281	34	technologies	technology	NOUN
easat-10444	281	35	(	(	PUNCT
easat-10444	281	36	pp	pp	ADJ
easat-10444	281	37	.	.	PUNCT
easat-10444	281	38	615	615	NUM
easat-10444	281	39	-	-	SYM
easat-10444	281	40	623	623	NUM
easat-10444	281	41	)	)	PUNCT
easat-10444	281	42	.	.	PUNCT
easat-10444	282	1	cham	cham	PROPN
easat-10444	282	2	:	:	PUNCT
easat-10444	282	3	springer	springer	NOUN
easat-10444	282	4	nature	nature	PROPN
easat-10444	282	5	switzerland	switzerland	PROPN
easat-10444	282	6	,	,	PUNCT
easat-10444	282	7	2024	2024	NUM
easat-10444	282	8	.	.	PUNCT
easat-10444	283	1	[	[	X
easat-10444	283	2	19	19	NUM
easat-10444	283	3	]	]	X
easat-10444	283	4	y.	y.	PROPN
easat-10444	283	5	shi	shi	PROPN
easat-10444	283	6	,	,	PUNCT
easat-10444	283	7	the	the	DET
easat-10444	283	8	impact	impact	NOUN
easat-10444	283	9	of	of	ADP
easat-10444	283	10	artificial	artificial	ADJ
easat-10444	283	11	intelligence	intelligence	NOUN
easat-10444	283	12	on	on	ADP
easat-10444	283	13	the	the	DET
easat-10444	283	14	accounting	accounting	NOUN
easat-10444	283	15	industry	industry	NOUN
easat-10444	283	16	.	.	PUNCT
easat-10444	284	1	in	in	ADP
easat-10444	284	2	z.	z.	PROPN
easat-10444	284	3	xu	xu	PROPN
easat-10444	284	4	,	,	PUNCT
easat-10444	284	5	k.-k	k.-k	PROPN
easat-10444	284	6	.	.	PUNCT
easat-10444	285	1	choo	choo	PROPN
easat-10444	285	2	,	,	PUNCT
easat-10444	285	3	a.	a.	NOUN
easat-10444	285	4	dehghantanha	dehghantanha	NOUN
easat-10444	285	5	,	,	PUNCT
easat-10444	285	6	r.	r.	PROPN
easat-10444	285	7	parizi	parizi	PROPN
easat-10444	285	8	,	,	PUNCT
easat-10444	285	9	&	&	CCONJ
easat-10444	285	10	m.	m.	PROPN
easat-10444	285	11	hammoudeh	hammoudeh	PROPN
easat-10444	285	12	(	(	PUNCT
easat-10444	285	13	eds	ed	NOUN
easat-10444	285	14	.	.	PUNCT
easat-10444	285	15	)	)	PUNCT
easat-10444	285	16	,	,	PUNCT
easat-10444	285	17	cyber	cyber	NOUN
easat-10444	285	18	security	security	NOUN
easat-10444	285	19	intelligence	intelligence	NOUN
easat-10444	285	20	and	and	CCONJ
easat-10444	285	21	analytics	analytic	NOUN
easat-10444	285	22	.	.	PUNCT
easat-10444	286	1	advances	advance	NOUN
easat-10444	286	2	in	in	ADP
easat-10444	286	3	intelligent	intelligent	ADJ
easat-10444	286	4	systems	system	NOUN
easat-10444	286	5	and	and	CCONJ
easat-10444	286	6	computing	computing	NOUN
easat-10444	286	7	.	.	PUNCT
easat-10444	287	1	cham	cham	PROPN
easat-10444	287	2	,	,	PUNCT
easat-10444	287	3	switzerland	switzerland	PROPN
easat-10444	287	4	:	:	PUNCT
easat-10444	287	5	springer	springer	NOUN
easat-10444	287	6	,	,	PUNCT
easat-10444	287	7	2020	2020	NUM
easat-10444	287	8	.	.	PUNCT
easat-10444	288	1	[	[	X
easat-10444	288	2	20	20	NUM
easat-10444	288	3	]	]	PUNCT
easat-10444	288	4	b.	b.	PROPN
easat-10444	288	5	li	li	PROPN
easat-10444	288	6	,	,	PUNCT
easat-10444	288	7	"	"	PUNCT
easat-10444	288	8	the	the	DET
easat-10444	288	9	impact	impact	NOUN
easat-10444	288	10	and	and	CCONJ
easat-10444	288	11	role	role	VERB
easat-10444	288	12	analysis	analysis	NOUN
easat-10444	288	13	of	of	ADP
easat-10444	288	14	artificial	artificial	ADJ
easat-10444	288	15	intelligence	intelligence	NOUN
easat-10444	288	16	technology	technology	NOUN
easat-10444	288	17	on	on	ADP
easat-10444	288	18	the	the	DET
easat-10444	288	19	development	development	NOUN
easat-10444	288	20	of	of	ADP
easat-10444	288	21	the	the	DET
easat-10444	288	22	accounting	accounting	NOUN
easat-10444	288	23	industry	industry	NOUN
easat-10444	288	24	,	,	PUNCT
easat-10444	288	25	"	"	PUNCT
easat-10444	288	26	international	international	ADJ
easat-10444	288	27	journal	journal	NOUN
easat-10444	288	28	of	of	ADP
easat-10444	288	29	knowledge	knowledge	PROPN
easat-10444	288	30	management	management	PROPN
easat-10444	288	31	,	,	PUNCT
easat-10444	288	32	vol	vol	NOUN
easat-10444	288	33	.	.	PROPN
easat-10444	288	34	21	21	NUM
easat-10444	288	35	,	,	PUNCT
easat-10444	288	36	no	no	INTJ
easat-10444	288	37	.	.	NOUN
easat-10444	288	38	1	1	NUM
easat-10444	288	39	,	,	PUNCT
easat-10444	288	40	pp	pp	ADJ
easat-10444	288	41	.	.	PUNCT
easat-10444	289	1	1	1	NUM
easat-10444	289	2	-	-	SYM
easat-10444	289	3	13	13	NUM
easat-10444	289	4	,	,	PUNCT
easat-10444	289	5	2025	2025	NUM
easat-10444	289	6	.	.	PUNCT
easat-10444	290	1	https://doi.org/10.4018/ijkm.370950	https://doi.org/10.4018/ijkm.370950	NOUN
easat-10444	291	1	[	[	X
easat-10444	291	2	21	21	NUM
easat-10444	291	3	]	]	X
easat-10444	291	4	s.	s.	PROPN
easat-10444	291	5	calado	calado	PROPN
easat-10444	291	6	and	and	CCONJ
easat-10444	291	7	c.	c.	PROPN
easat-10444	291	8	m.	m.	PROPN
easat-10444	291	9	veloso	veloso	PROPN
easat-10444	291	10	,	,	PUNCT
easat-10444	291	11	artificial	artificial	ADJ
easat-10444	291	12	intelligence	intelligence	NOUN
easat-10444	291	13	in	in	ADP
easat-10444	291	14	accounting	account	VERB
easat-10444	291	15	.	.	PUNCT
easat-10444	292	1	in	in	ADP
easat-10444	292	2	empowering	empower	VERB
easat-10444	292	3	value	value	NOUN
easat-10444	292	4	co	co	NOUN
easat-10444	292	5	-	-	NOUN
easat-10444	292	6	creation	creation	NOUN
easat-10444	292	7	in	in	ADP
easat-10444	292	8	the	the	DET
easat-10444	292	9	digital	digital	ADJ
easat-10444	292	10	era	era	NOUN
easat-10444	292	11	.	.	PUNCT
easat-10444	293	1	hershey	hershey	PROPN
easat-10444	293	2	,	,	PUNCT
easat-10444	293	3	pa	pa	PROPN
easat-10444	293	4	:	:	PUNCT
easat-10444	293	5	igi	igi	PROPN
easat-10444	293	6	global	global	NOUN
easat-10444	293	7	,	,	PUNCT
easat-10444	293	8	2025	2025	NUM
easat-10444	293	9	.	.	PUNCT
easat-10444	294	1	[	[	X
easat-10444	294	2	22	22	NUM
easat-10444	294	3	]	]	X
easat-10444	294	4	y.	y.	PROPN
easat-10444	294	5	peng	peng	PROPN
easat-10444	294	6	,	,	PUNCT
easat-10444	294	7	s.	s.	PROPN
easat-10444	294	8	f.	f.	PROPN
easat-10444	294	9	ahmad	ahmad	PROPN
easat-10444	294	10	,	,	PUNCT
easat-10444	294	11	a.	a.	PROPN
easat-10444	294	12	y.	y.	PROPN
easat-10444	294	13	b.	b.	PROPN
easat-10444	294	14	ahmad	ahmad	PROPN
easat-10444	294	15	,	,	PUNCT
easat-10444	294	16	m.	m.	NOUN
easat-10444	294	17	s.	s.	PROPN
easat-10444	294	18	al	al	PROPN
easat-10444	294	19	shaikh	shaikh	PROPN
easat-10444	294	20	,	,	PUNCT
easat-10444	294	21	m.	m.	PROPN
easat-10444	294	22	k.	k.	PROPN
easat-10444	294	23	daoud	daoud	PROPN
easat-10444	294	24	,	,	PUNCT
easat-10444	294	25	and	and	CCONJ
easat-10444	294	26	f.	f.	PROPN
easat-10444	294	27	m.	m.	PROPN
easat-10444	294	28	h.	h.	PROPN
easat-10444	294	29	alhamdi	alhamdi	PROPN
easat-10444	294	30	,	,	PUNCT
easat-10444	294	31	"	"	PUNCT
easat-10444	294	32	riding	ride	VERB
easat-10444	294	33	the	the	DET
easat-10444	294	34	waves	wave	NOUN
easat-10444	294	35	of	of	ADP
easat-10444	294	36	artificial	artificial	ADJ
easat-10444	294	37	intelligence	intelligence	NOUN
easat-10444	294	38	in	in	ADP
easat-10444	294	39	advancing	advance	VERB
easat-10444	294	40	accounting	accounting	NOUN
easat-10444	294	41	and	and	CCONJ
easat-10444	294	42	its	its	PRON
easat-10444	294	43	implications	implication	NOUN
easat-10444	294	44	for	for	ADP
easat-10444	294	45	sustainable	sustainable	ADJ
easat-10444	294	46	development	development	NOUN
easat-10444	294	47	goals	goal	NOUN
easat-10444	294	48	,	,	PUNCT
easat-10444	294	49	"	"	PUNCT
easat-10444	294	50	sustainability	sustainability	NOUN
easat-10444	294	51	,	,	PUNCT
easat-10444	294	52	vol	vol	NOUN
easat-10444	294	53	.	.	PROPN
easat-10444	294	54	15	15	NUM
easat-10444	294	55	,	,	PUNCT
easat-10444	294	56	no	no	INTJ
easat-10444	294	57	.	.	NOUN
easat-10444	294	58	19	19	NUM
easat-10444	294	59	,	,	PUNCT
easat-10444	294	60	p.	p.	NOUN
easat-10444	294	61	14165	14165	NUM
easat-10444	294	62	,	,	PUNCT
easat-10444	294	63	2023	2023	NUM
easat-10444	294	64	.	.	PUNCT
easat-10444	295	1	https://doi.org/10.3390/su151914165	https://doi.org/10.3390/su151914165	X
easat-10444	296	1	[	[	X
easat-10444	296	2	23	23	NUM
easat-10444	296	3	]	]	PUNCT
easat-10444	296	4	s.	s.	PROPN
easat-10444	296	5	a.	a.	PROPN
easat-10444	296	6	bin	bin	PROPN
easat-10444	296	7	-	-	PROPN
easat-10444	296	8	nashwan	nashwan	PROPN
easat-10444	296	9	,	,	PUNCT
easat-10444	296	10	j.	j.	PROPN
easat-10444	296	11	z.	z.	PROPN
easat-10444	296	12	li	li	PROPN
easat-10444	296	13	,	,	PUNCT
easat-10444	296	14	h.	h.	PROPN
easat-10444	296	15	jiang	jiang	PROPN
easat-10444	296	16	,	,	PUNCT
easat-10444	296	17	a.	a.	PROPN
easat-10444	296	18	r.	r.	PROPN
easat-10444	296	19	bajary	bajary	PROPN
easat-10444	296	20	,	,	PUNCT
easat-10444	296	21	and	and	CCONJ
easat-10444	296	22	m.	m.	NOUN
easat-10444	296	23	m.	m.	NOUN
easat-10444	296	24	ma'aji	ma'aji	PROPN
easat-10444	296	25	,	,	PUNCT
easat-10444	296	26	"	"	PUNCT
easat-10444	296	27	does	do	AUX
easat-10444	296	28	ai	ai	VERB
easat-10444	296	29	adoption	adoption	NOUN
easat-10444	296	30	redefine	redefine	VERB
easat-10444	296	31	financial	financial	ADJ
easat-10444	296	32	reporting	reporting	NOUN
easat-10444	296	33	accuracy	accuracy	NOUN
easat-10444	296	34	,	,	PUNCT
easat-10444	296	35	auditing	auditing	NOUN
easat-10444	296	36	efficiency	efficiency	NOUN
easat-10444	296	37	,	,	PUNCT
easat-10444	296	38	and	and	CCONJ
easat-10444	296	39	information	information	NOUN
easat-10444	296	40	asymmetry	asymmetry	NOUN
easat-10444	296	41	?	?	PUNCT
easat-10444	297	1	an	an	DET
easat-10444	297	2	integrated	integrated	ADJ
easat-10444	297	3	model	model	NOUN
easat-10444	297	4	of	of	ADP
easat-10444	297	5	toe	toe	NOUN
easat-10444	297	6	-	-	PUNCT
easat-10444	297	7	tam	tam	NOUN
easat-10444	297	8	-	-	ADJ
easat-10444	297	9	rdt	rdt	ADJ
easat-10444	297	10	and	and	CCONJ
easat-10444	297	11	big	big	ADJ
easat-10444	297	12	data	datum	NOUN
easat-10444	297	13	governance	governance	NOUN
easat-10444	297	14	,	,	PUNCT
easat-10444	297	15	"	"	PUNCT
easat-10444	297	16	computers	computer	NOUN
easat-10444	297	17	in	in	ADP
easat-10444	297	18	human	human	ADJ
easat-10444	297	19	behavior	behavior	NOUN
easat-10444	297	20	reports	report	NOUN
easat-10444	297	21	,	,	PUNCT
easat-10444	297	22	vol	vol	NOUN
easat-10444	297	23	.	.	PROPN
easat-10444	297	24	17	17	NUM
easat-10444	297	25	,	,	PUNCT
easat-10444	297	26	p.	p.	NOUN
easat-10444	297	27	100572	100572	NUM
easat-10444	297	28	,	,	PUNCT
easat-10444	297	29	2025	2025	NUM
easat-10444	297	30	.	.	PUNCT
easat-10444	298	1	https://doi.org/10.1016/j.chbr.2024.100572	https://doi.org/10.1016/j.chbr.2024.100572	NOUN
easat-10444	298	2	[	[	X
easat-10444	298	3	24	24	NUM
easat-10444	298	4	]	]	PUNCT
easat-10444	298	5	l.	l.	PROPN
easat-10444	298	6	m.	m.	PROPN
easat-10444	298	7	m.	m.	PROPN
easat-10444	298	8	zayed	zayed	PROPN
easat-10444	298	9	,	,	PUNCT
easat-10444	298	10	m.	m.	PROPN
easat-10444	298	11	i.	i.	PROPN
easat-10444	298	12	nour	nour	PROPN
easat-10444	298	13	,	,	PUNCT
easat-10444	298	14	k.	k.	PROPN
easat-10444	298	15	al	al	PROPN
easat-10444	298	16	attar	attar	PROPN
easat-10444	298	17	,	,	PUNCT
easat-10444	298	18	h.	h.	PROPN
easat-10444	298	19	almubaideen	almubaideen	PROPN
easat-10444	298	20	,	,	PUNCT
easat-10444	298	21	and	and	CCONJ
easat-10444	298	22	g.	g.	PROPN
easat-10444	298	23	a.	a.	PROPN
easat-10444	298	24	m.	m.	PROPN
easat-10444	298	25	abdelaziz	abdelaziz	PROPN
easat-10444	298	26	,	,	PUNCT
easat-10444	298	27	role	role	NOUN
easat-10444	298	28	of	of	ADP
easat-10444	298	29	artificial	artificial	ADJ
easat-10444	298	30	intelligence	intelligence	NOUN
easat-10444	298	31	(	(	PUNCT
easat-10444	298	32	ai	ai	NOUN
easat-10444	298	33	)	)	PUNCT
easat-10444	298	34	in	in	ADP
easat-10444	298	35	accounting	account	VERB
easat-10444	298	36	information	information	NOUN
easat-10444	298	37	systems	system	NOUN
easat-10444	298	38	in	in	ADP
easat-10444	298	39	detecting	detect	VERB
easat-10444	298	40	fraud	fraud	NOUN
easat-10444	298	41	.	.	PUNCT
easat-10444	299	1	artificial	artificial	ADJ
easat-10444	299	2	intelligence	intelligence	NOUN
easat-10444	299	3	and	and	CCONJ
easat-10444	299	4	economic	economic	ADJ
easat-10444	299	5	sustainability	sustainability	NOUN
easat-10444	299	6	in	in	ADP
easat-10444	299	7	the	the	DET
easat-10444	299	8	era	era	NOUN
easat-10444	299	9	of	of	ADP
easat-10444	299	10	industrial	industrial	ADJ
easat-10444	299	11	revolution	revolution	NOUN
easat-10444	299	12	5.0	5.0	NUM
easat-10444	299	13	.	.	PUNCT
easat-10444	300	1	cham	cham	PROPN
easat-10444	300	2	:	:	PUNCT
easat-10444	300	3	springer	springer	NOUN
easat-10444	300	4	,	,	PUNCT
easat-10444	300	5	2024	2024	NUM
easat-10444	300	6	.	.	PUNCT
easat-10444	301	1	[	[	X
easat-10444	301	2	25	25	NUM
easat-10444	301	3	]	]	X
easat-10444	301	4	e.	e.	PROPN
easat-10444	301	5	dombrovskaya	dombrovskaya	PROPN
easat-10444	301	6	,	,	PUNCT
easat-10444	301	7	"	"	PUNCT
easat-10444	301	8	risk	risk	NOUN
easat-10444	301	9	-	-	PUNCT
easat-10444	301	10	based	base	VERB
easat-10444	301	11	internal	internal	ADJ
easat-10444	301	12	control	control	NOUN
easat-10444	301	13	over	over	ADP
easat-10444	301	14	formation	formation	NOUN
easat-10444	301	15	of	of	ADP
easat-10444	301	16	financial	financial	ADJ
easat-10444	301	17	reporting	reporting	NOUN
easat-10444	301	18	,	,	PUNCT
easat-10444	301	19	"	"	PUNCT
easat-10444	301	20	in	in	ADP
easat-10444	301	21	international	international	ADJ
easat-10444	301	22	conference	conference	NOUN
easat-10444	301	23	on	on	ADP
easat-10444	301	24	integrated	integrate	VERB
easat-10444	301	25	science	science	NOUN
easat-10444	301	26	(	(	PUNCT
easat-10444	301	27	pp	pp	ADJ
easat-10444	301	28	.	.	PUNCT
easat-10444	302	1	42	42	NUM
easat-10444	302	2	-	-	SYM
easat-10444	302	3	52	52	NUM
easat-10444	302	4	)	)	PUNCT
easat-10444	302	5	.	.	PUNCT
easat-10444	303	1	cham	cham	PROPN
easat-10444	303	2	:	:	PUNCT
easat-10444	303	3	springer	springer	NOUN
easat-10444	303	4	international	international	ADJ
easat-10444	303	5	publishing	publishing	NOUN
easat-10444	303	6	,	,	PUNCT
easat-10444	303	7	2020	2020	NUM
easat-10444	303	8	.	.	PUNCT
easat-10444	304	1	[	[	X
easat-10444	304	2	26	26	NUM
easat-10444	304	3	]	]	PUNCT
easat-10444	304	4	a.	a.	NOUN
easat-10444	304	5	ayoub	ayoub	PROPN
easat-10444	304	6	,	,	PUNCT
easat-10444	304	7	v.	v.	ADP
easat-10444	304	8	potdar	potdar	NOUN
easat-10444	304	9	,	,	PUNCT
easat-10444	304	10	a.	a.	PROPN
easat-10444	304	11	rudra	rudra	PROPN
easat-10444	304	12	,	,	PUNCT
easat-10444	304	13	and	and	CCONJ
easat-10444	304	14	h.	h.	PROPN
easat-10444	304	15	luong	luong	PROPN
easat-10444	304	16	,	,	PUNCT
easat-10444	304	17	"	"	PUNCT
easat-10444	304	18	the	the	DET
easat-10444	304	19	impact	impact	NOUN
easat-10444	304	20	of	of	ADP
easat-10444	304	21	organizational	organizational	ADJ
easat-10444	304	22	culture	culture	NOUN
easat-10444	304	23	on	on	ADP
easat-10444	304	24	the	the	DET
easat-10444	304	25	internal	internal	ADJ
easat-10444	304	26	controls	control	NOUN
easat-10444	304	27	components	component	NOUN
easat-10444	304	28	of	of	ADP
easat-10444	304	29	accounting	accounting	NOUN
easat-10444	304	30	information	information	NOUN
easat-10444	304	31	systems	system	NOUN
easat-10444	304	32	in	in	ADP
easat-10444	304	33	the	the	DET
easat-10444	304	34	city	city	NOUN
easat-10444	304	35	of	of	ADP
easat-10444	304	36	beirut	beirut	PROPN
easat-10444	304	37	,	,	PUNCT
easat-10444	304	38	lebanon	lebanon	PROPN
easat-10444	304	39	,	,	PUNCT
easat-10444	304	40	"	"	PUNCT
easat-10444	304	41	in	in	ADP
easat-10444	304	42	international	international	ADJ
easat-10444	304	43	conference	conference	NOUN
easat-10444	304	44	on	on	ADP
easat-10444	304	45	big	big	ADJ
easat-10444	304	46	data	datum	NOUN
easat-10444	304	47	and	and	CCONJ
easat-10444	304	48	security	security	NOUN
easat-10444	304	49	(	(	PUNCT
easat-10444	304	50	pp	pp	ADJ
easat-10444	304	51	.	.	PUNCT
easat-10444	305	1	157	157	NUM
easat-10444	305	2	-	-	SYM
easat-10444	305	3	177	177	NUM
easat-10444	305	4	)	)	PUNCT
easat-10444	305	5	.	.	PUNCT
easat-10444	306	1	singapore	singapore	PROPN
easat-10444	306	2	:	:	PUNCT
easat-10444	306	3	springer	springer	PROPN
easat-10444	306	4	singapore	singapore	PROPN
easat-10444	306	5	,	,	PUNCT
easat-10444	306	6	2019	2019	NUM
easat-10444	306	7	.	.	PUNCT
easat-10444	307	1	[	[	X
easat-10444	307	2	27	27	NUM
easat-10444	307	3	]	]	PUNCT
easat-10444	307	4	z.	z.	PROPN
easat-10444	307	5	liu	liu	PROPN
easat-10444	307	6	and	and	CCONJ
easat-10444	307	7	t.	t.	PROPN
easat-10444	307	8	kong	kong	PROPN
easat-10444	307	9	,	,	PUNCT
easat-10444	307	10	"	"	PUNCT
easat-10444	307	11	evaluation	evaluation	NOUN
easat-10444	307	12	of	of	ADP
easat-10444	307	13	enterprise	enterprise	NOUN
easat-10444	307	14	internal	internal	ADJ
easat-10444	307	15	control	control	NOUN
easat-10444	307	16	based	base	VERB
easat-10444	307	17	on	on	ADP
easat-10444	307	18	artificial	artificial	ADJ
easat-10444	307	19	intelligence	intelligence	NOUN
easat-10444	307	20	,	,	PUNCT
easat-10444	307	21	"	"	PUNCT
easat-10444	307	22	procedia	procedia	NOUN
easat-10444	307	23	computer	computer	NOUN
easat-10444	307	24	science	science	NOUN
easat-10444	307	25	,	,	PUNCT
easat-10444	307	26	vol	vol	NOUN
easat-10444	307	27	.	.	PROPN
easat-10444	307	28	262	262	NUM
easat-10444	307	29	,	,	PUNCT
easat-10444	307	30	pp	pp	ADJ
easat-10444	307	31	.	.	PUNCT
easat-10444	307	32	1217	1217	NUM
easat-10444	307	33	-	-	SYM
easat-10444	307	34	1227	1227	NUM
easat-10444	307	35	,	,	PUNCT
easat-10444	307	36	2025	2025	NUM
easat-10444	307	37	.	.	PUNCT
easat-10444	308	1	https://doi.org/10.1016/j.procs.2025.05.163	https://doi.org/10.1016/j.procs.2025.05.163	NUM
easat-10444	308	2	[	[	X
easat-10444	308	3	28	28	NUM
easat-10444	308	4	]	]	X
easat-10444	308	5	b.	b.	PROPN
easat-10444	308	6	w.	w.	PROPN
easat-10444	308	7	wirtz	wirtz	PROPN
easat-10444	308	8	,	,	PUNCT
easat-10444	308	9	j.	j.	PROPN
easat-10444	308	10	c.	c.	PROPN
easat-10444	308	11	weyerer	weyerer	PROPN
easat-10444	308	12	,	,	PUNCT
easat-10444	308	13	and	and	CCONJ
easat-10444	308	14	i.	i.	PROPN
easat-10444	308	15	kehl	kehl	PROPN
easat-10444	308	16	,	,	PUNCT
easat-10444	308	17	"	"	PUNCT
easat-10444	308	18	governance	governance	NOUN
easat-10444	308	19	of	of	ADP
easat-10444	308	20	artificial	artificial	ADJ
easat-10444	308	21	intelligence	intelligence	NOUN
easat-10444	308	22	:	:	PUNCT
easat-10444	308	23	a	a	DET
easat-10444	308	24	risk	risk	NOUN
easat-10444	308	25	and	and	CCONJ
easat-10444	308	26	guideline	guideline	NOUN
easat-10444	308	27	-	-	PUNCT
easat-10444	308	28	based	base	VERB
easat-10444	308	29	integrative	integrative	ADJ
easat-10444	308	30	framework	framework	NOUN
easat-10444	308	31	,	,	PUNCT
easat-10444	308	32	"	"	PUNCT
easat-10444	308	33	government	government	NOUN
easat-10444	308	34	information	information	NOUN
easat-10444	308	35	quarterly	quarterly	ADV
easat-10444	308	36	,	,	PUNCT
easat-10444	308	37	vol	vol	NOUN
easat-10444	308	38	.	.	PROPN
easat-10444	308	39	39	39	NUM
easat-10444	308	40	,	,	PUNCT
easat-10444	308	41	no	no	INTJ
easat-10444	308	42	.	.	NOUN
easat-10444	308	43	4	4	NUM
easat-10444	308	44	,	,	PUNCT
easat-10444	308	45	p.	p.	NOUN
easat-10444	308	46	101685	101685	NUM
easat-10444	308	47	,	,	PUNCT
easat-10444	308	48	2022	2022	NUM
easat-10444	308	49	.	.	PUNCT
easat-10444	309	1	https://doi.org/10.1016/j.giq.2022.101685	https://doi.org/10.1016/j.giq.2022.101685	PUNCT
easat-10444	309	2	[	[	X
easat-10444	309	3	29	29	NUM
easat-10444	309	4	]	]	X
easat-10444	309	5	r.	r.	PROPN
easat-10444	309	6	baldoni	baldoni	PROPN
easat-10444	309	7	,	,	PUNCT
easat-10444	309	8	"	"	PUNCT
easat-10444	309	9	the	the	DET
easat-10444	309	10	artificial	artificial	ADJ
easat-10444	309	11	intelligence	intelligence	NOUN
easat-10444	309	12	paradox	paradox	NOUN
easat-10444	309	13	:	:	PUNCT
easat-10444	309	14	among	among	ADP
easat-10444	309	15	global	global	ADJ
easat-10444	309	16	power	power	NOUN
easat-10444	309	17	,	,	PUNCT
easat-10444	309	18	errors	error	NOUN
easat-10444	309	19	,	,	PUNCT
easat-10444	309	20	and	and	CCONJ
easat-10444	309	21	regulatory	regulatory	ADJ
easat-10444	309	22	shifts	shift	NOUN
easat-10444	309	23	,	,	PUNCT
easat-10444	309	24	"	"	PUNCT
easat-10444	309	25	ieee	ieee	NOUN
easat-10444	309	26	security	security	NOUN
easat-10444	309	27	&	&	CCONJ
easat-10444	309	28	privacy	privacy	NOUN
easat-10444	309	29	,	,	PUNCT
easat-10444	309	30	vol	vol	NOUN
easat-10444	309	31	.	.	PROPN
easat-10444	309	32	23	23	NUM
easat-10444	309	33	,	,	PUNCT
easat-10444	309	34	no	no	INTJ
easat-10444	309	35	.	.	NOUN
easat-10444	309	36	3	3	NUM
easat-10444	309	37	,	,	PUNCT
easat-10444	309	38	pp	pp	ADJ
easat-10444	309	39	.	.	PUNCT
easat-10444	310	1	83	83	NUM
easat-10444	310	2	-	-	SYM
easat-10444	310	3	90	90	NUM
easat-10444	310	4	,	,	PUNCT
easat-10444	310	5	2025	2025	NUM
easat-10444	310	6	.	.	PUNCT
easat-10444	311	1	https://doi.org/10.1109/msec.2025.3550927	https://doi.org/10.1109/msec.2025.3550927	PROPN
easat-10444	312	1	[	[	X
easat-10444	312	2	30	30	NUM
easat-10444	312	3	]	]	X
easat-10444	312	4	a.	a.	NOUN
easat-10444	312	5	sama	sama	PROPN
easat-10444	312	6	,	,	PUNCT
easat-10444	312	7	f.	f.	PROPN
easat-10444	312	8	l.	l.	PROPN
easat-10444	312	9	gaol	gaol	PROPN
easat-10444	312	10	,	,	PUNCT
easat-10444	312	11	s.	s.	PROPN
easat-10444	312	12	h.	h.	PROPN
easat-10444	312	13	supangkat	supangkat	PROPN
easat-10444	312	14	,	,	PUNCT
easat-10444	312	15	and	and	CCONJ
easat-10444	312	16	b.	b.	PROPN
easat-10444	312	17	ranti	ranti	PROPN
easat-10444	312	18	,	,	PUNCT
easat-10444	312	19	"	"	PUNCT
easat-10444	312	20	implementation	implementation	NOUN
easat-10444	312	21	of	of	ADP
easat-10444	312	22	lightweight	lightweight	ADJ
easat-10444	312	23	prng	prng	NOUN
easat-10444	312	24	on	on	ADP
easat-10444	312	25	plc	plc	PROPN
easat-10444	312	26	for	for	ADP
easat-10444	312	27	industrial	industrial	ADJ
easat-10444	312	28	control	control	NOUN
easat-10444	312	29	systems	system	NOUN
easat-10444	312	30	,	,	PUNCT
easat-10444	312	31	"	"	PUNCT
easat-10444	312	32	in	in	ADP
easat-10444	312	33	2023	2023	NUM
easat-10444	312	34	3rd	3rd	ADJ
easat-10444	312	35	international	international	ADJ
easat-10444	312	36	conference	conference	NOUN
easat-10444	312	37	on	on	ADP
easat-10444	312	38	intelligent	intelligent	ADJ
easat-10444	312	39	cybernetics	cybernetic	NOUN
easat-10444	312	40	technology	technology	NOUN
easat-10444	312	41	&	&	CCONJ
easat-10444	312	42	applications	application	NOUN
easat-10444	312	43	(	(	PUNCT
easat-10444	312	44	icicyta	icicyta	NOUN
easat-10444	312	45	)	)	PUNCT
easat-10444	312	46	(	(	PUNCT
easat-10444	312	47	pp	pp	X
easat-10444	312	48	.	.	PUNCT
easat-10444	313	1	380	380	NUM
easat-10444	313	2	-	-	SYM
easat-10444	313	3	385	385	NUM
easat-10444	313	4	)	)	PUNCT
easat-10444	313	5	.	.	PUNCT
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easat-10444	314	2	,	,	PUNCT
easat-10444	314	3	2023	2023	NUM
easat-10444	314	4	.	.	PUNCT
easat-10444	315	1	[	[	X
easat-10444	315	2	31	31	NUM
easat-10444	315	3	]	]	PUNCT
easat-10444	315	4	a.	a.	NOUN
easat-10444	315	5	t.	t.	PROPN
easat-10444	315	6	rosário	rosário	PROPN
easat-10444	315	7	,	,	PUNCT
easat-10444	315	8	how	how	SCONJ
easat-10444	315	9	artificial	artificial	ADJ
easat-10444	315	10	intelligence	intelligence	NOUN
easat-10444	315	11	can	can	AUX
easat-10444	315	12	help	help	VERB
easat-10444	315	13	accounting	account	VERB
easat-10444	315	14	in	in	ADP
easat-10444	315	15	information	information	NOUN
easat-10444	315	16	management	management	NOUN
easat-10444	315	17	.	.	PUNCT
easat-10444	316	1	artificial	artificial	ADJ
easat-10444	316	2	intelligence	intelligence	NOUN
easat-10444	316	3	approaches	approach	NOUN
easat-10444	316	4	to	to	ADP
easat-10444	316	5	sustainable	sustainable	ADJ
easat-10444	316	6	accounting	accounting	NOUN
easat-10444	316	7	.	.	PUNCT
easat-10444	317	1	hershey	hershey	PROPN
easat-10444	317	2	,	,	PUNCT
easat-10444	317	3	pa	pa	PROPN
easat-10444	317	4	:	:	PUNCT
easat-10444	317	5	igi	igi	PROPN
easat-10444	317	6	global	global	ADJ
easat-10444	317	7	scientific	scientific	ADJ
easat-10444	317	8	publishing	publishing	NOUN
easat-10444	317	9	,	,	PUNCT
easat-10444	317	10	2024	2024	NUM
easat-10444	317	11	.	.	PUNCT
easat-10444	318	1	[	[	X
easat-10444	318	2	32	32	NUM
easat-10444	318	3	]	]	PUNCT
easat-10444	318	4	l.	l.	PROPN
easat-10444	318	5	v.	v.	ADP
easat-10444	318	6	a.	a.	PROPN
easat-10444	318	7	ferreira	ferreira	PROPN
easat-10444	318	8	,	,	PUNCT
easat-10444	318	9	c.	c.	PROPN
easat-10444	318	10	a.	a.	PROPN
easat-10444	318	11	d.	d.	PROPN
easat-10444	318	12	m.	m.	PROPN
easat-10444	318	13	alves	alves	PROPN
easat-10444	318	14	,	,	PUNCT
easat-10444	318	15	l.	l.	PROPN
easat-10444	318	16	peotta	peotta	PROPN
easat-10444	318	17	de	de	PROPN
easat-10444	318	18	melo	melo	PROPN
easat-10444	318	19	,	,	PUNCT
easat-10444	318	20	and	and	CCONJ
easat-10444	318	21	r.	r.	PROPN
easat-10444	318	22	r.	r.	PROPN
easat-10444	318	23	nunes	nunes	PROPN
easat-10444	318	24	,	,	PUNCT
easat-10444	318	25	"	"	PUNCT
easat-10444	318	26	internal	internal	ADJ
easat-10444	318	27	audit	audit	NOUN
easat-10444	318	28	strategies	strategy	NOUN
easat-10444	318	29	for	for	ADP
easat-10444	318	30	assessing	assess	VERB
easat-10444	318	31	cybersecurity	cybersecurity	NOUN
easat-10444	318	32	controls	control	NOUN
easat-10444	318	33	in	in	ADP
easat-10444	318	34	the	the	DET
easat-10444	318	35	brazilian	brazilian	ADJ
easat-10444	318	36	financial	financial	ADJ
easat-10444	318	37	institutions	institution	NOUN
easat-10444	318	38	,	,	PUNCT
easat-10444	318	39	"	"	PUNCT
easat-10444	318	40	applied	apply	VERB
easat-10444	318	41	sciences	science	NOUN
easat-10444	318	42	,	,	PUNCT
easat-10444	318	43	vol	vol	NOUN
easat-10444	318	44	.	.	PROPN
easat-10444	318	45	15	15	NUM
easat-10444	318	46	,	,	PUNCT
easat-10444	318	47	no	no	INTJ
easat-10444	318	48	.	.	NOUN
easat-10444	318	49	10	10	NUM
easat-10444	318	50	,	,	PUNCT
easat-10444	318	51	p.	p.	NOUN
easat-10444	318	52	5715	5715	NUM
easat-10444	318	53	,	,	PUNCT
easat-10444	318	54	2025	2025	NUM
easat-10444	318	55	.	.	PUNCT
easat-10444	319	1	https://doi.org/10.3390/app15105715	https://doi.org/10.3390/app15105715	NOUN
easat-10444	320	1	[	[	X
easat-10444	320	2	33	33	NUM
easat-10444	320	3	]	]	PUNCT
easat-10444	320	4	m.	m.	NOUN
easat-10444	320	5	j.	j.	PROPN
easat-10444	320	6	page	page	PROPN
easat-10444	320	7	et	et	PROPN
easat-10444	320	8	al	al	PROPN
easat-10444	320	9	.	.	PROPN
easat-10444	320	10	,	,	PUNCT
easat-10444	320	11	"	"	PUNCT
easat-10444	320	12	the	the	DET
easat-10444	320	13	prisma	prisma	PROPN
easat-10444	320	14	2020	2020	NUM
easat-10444	320	15	statement	statement	NOUN
easat-10444	320	16	:	:	PUNCT
easat-10444	320	17	an	an	DET
easat-10444	320	18	updated	update	VERB
easat-10444	320	19	guideline	guideline	NOUN
easat-10444	320	20	for	for	ADP
easat-10444	320	21	reporting	report	VERB
easat-10444	320	22	systematic	systematic	ADJ
easat-10444	320	23	reviews	review	NOUN
easat-10444	320	24	,	,	PUNCT
easat-10444	320	25	"	"	PUNCT
easat-10444	320	26	bmj	bmj	NOUN
easat-10444	320	27	,	,	PUNCT
easat-10444	320	28	vol	vol	NOUN
easat-10444	320	29	.	.	PROPN
easat-10444	320	30	372	372	NUM
easat-10444	320	31	,	,	PUNCT
easat-10444	320	32	p.	p.	NOUN
easat-10444	320	33	n71	n71	NOUN
easat-10444	320	34	,	,	PUNCT
easat-10444	320	35	2021	2021	NUM
easat-10444	320	36	.	.	PUNCT
easat-10444	321	1	https://doi.org/10.1136/bmj.n71	https://doi.org/10.1136/bmj.n71	PROPN
easat-10444	322	1	[	[	X
easat-10444	322	2	34	34	NUM
easat-10444	322	3	]	]	PUNCT
easat-10444	322	4	a.	a.	NOUN
easat-10444	322	5	lutfi	lutfi	PROPN
easat-10444	322	6	and	and	CCONJ
easat-10444	322	7	h.	h.	PROPN
easat-10444	322	8	alqudah	alqudah	PROPN
easat-10444	322	9	,	,	PUNCT
easat-10444	322	10	"	"	PUNCT
easat-10444	322	11	the	the	DET
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easat-10444	322	13	of	of	ADP
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easat-10444	322	15	factors	factor	NOUN
easat-10444	322	16	on	on	ADP
easat-10444	322	17	the	the	DET
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easat-10444	322	19	-	-	PUNCT
easat-10444	322	20	assisted	assist	VERB
easat-10444	322	21	audit	audit	NOUN
easat-10444	322	22	tools	tool	NOUN
easat-10444	322	23	and	and	CCONJ
easat-10444	322	24	techniques	technique	NOUN
easat-10444	322	25	usage	usage	NOUN
easat-10444	322	26	during	during	ADP
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easat-10444	322	28	,	,	PUNCT
easat-10444	322	29	"	"	PUNCT
easat-10444	322	30	sustainability	sustainability	NOUN
easat-10444	322	31	,	,	PUNCT
easat-10444	322	32	vol	vol	NOUN
easat-10444	322	33	.	.	PROPN
easat-10444	322	34	15	15	NUM
easat-10444	322	35	,	,	PUNCT
easat-10444	322	36	no	no	INTJ
easat-10444	322	37	.	.	NOUN
easat-10444	322	38	9	9	NUM
easat-10444	322	39	,	,	PUNCT
easat-10444	322	40	p.	p.	NOUN
easat-10444	322	41	7704	7704	NUM
easat-10444	322	42	,	,	PUNCT
easat-10444	322	43	2023	2023	NUM
easat-10444	322	44	.	.	PUNCT
easat-10444	323	1	https://doi.org/10.3390/su15097704	https://doi.org/10.3390/su15097704	X
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easat-10444	324	3	]	]	PUNCT
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easat-10444	324	9	,	,	PUNCT
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easat-10444	324	12	,	,	PUNCT
easat-10444	324	13	and	and	CCONJ
easat-10444	324	14	d.	d.	PROPN
easat-10444	324	15	a.	a.	NOUN
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easat-10444	324	17	,	,	PUNCT
easat-10444	324	18	"	"	PUNCT
easat-10444	324	19	is	be	AUX
easat-10444	324	20	it	it	PRON
easat-10444	324	21	all	all	DET
easat-10444	324	22	hype	hype	NOUN
easat-10444	324	23	?	?	PUNCT
easat-10444	325	1	chatgpt	chatgpt	NOUN
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easat-10444	325	3	performance	performance	NOUN
easat-10444	325	4	and	and	CCONJ
easat-10444	325	5	disruptive	disruptive	ADJ
easat-10444	325	6	potential	potential	NOUN
easat-10444	325	7	in	in	ADP
easat-10444	325	8	the	the	DET
easat-10444	325	9	accounting	accounting	NOUN
easat-10444	325	10	and	and	CCONJ
easat-10444	325	11	auditing	auditing	NOUN
easat-10444	325	12	industries	industry	NOUN
easat-10444	325	13	,	,	PUNCT
easat-10444	325	14	"	"	PUNCT
easat-10444	325	15	review	review	NOUN
easat-10444	325	16	of	of	ADP
easat-10444	325	17	accounting	accounting	NOUN
easat-10444	325	18	studies	study	NOUN
easat-10444	325	19	,	,	PUNCT
easat-10444	325	20	vol	vol	NOUN
easat-10444	325	21	.	.	PROPN
easat-10444	325	22	29	29	NUM
easat-10444	325	23	,	,	PUNCT
easat-10444	325	24	pp	pp	ADJ
easat-10444	325	25	.	.	PUNCT
easat-10444	326	1	2318	2318	NUM
easat-10444	326	2	-	-	SYM
easat-10444	326	3	2349	2349	NUM
easat-10444	326	4	,	,	PUNCT
easat-10444	326	5	2024	2024	NUM
easat-10444	326	6	.	.	PUNCT
easat-10444	327	1	https://doi.org/10.1007/s11142-024-09833-9	https://doi.org/10.1007/s11142-024-09833-9	NUM
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easat-10444	327	7	https://doi.org/10.1016/j.procs.2025.05.163	https://doi.org/10.1016/j.procs.2025.05.163	X
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easat-10444	327	9	https://doi.org/10.1109/msec.2025.3550927	https://doi.org/10.1109/msec.2025.3550927	PROPN
easat-10444	327	10	https://doi.org/10.3390/app15105715	https://doi.org/10.3390/app15105715	VERB
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easat-10444	327	13	https://doi.org/10.1007/s11142-024-09833-9	https://doi.org/10.1007/s11142-024-09833-9	NUM
easat-10444	327	14	438	438	NUM
easat-10444	327	15	edelweiss	edelweiss	PROPN
easat-10444	327	16	applied	apply	VERB
easat-10444	327	17	science	science	NOUN
easat-10444	327	18	and	and	CCONJ
easat-10444	327	19	technology	technology	NOUN
easat-10444	327	20	issn	issn	PROPN
easat-10444	327	21	:	:	PUNCT
easat-10444	327	22	2576	2576	NUM
easat-10444	327	23	-	-	SYM
easat-10444	327	24	8484	8484	NUM
easat-10444	327	25	vol	vol	NOUN
easat-10444	327	26	.	.	PROPN
easat-10444	328	1	9	9	NUM
easat-10444	328	2	,	,	PUNCT
easat-10444	328	3	no	no	INTJ
easat-10444	328	4	.	.	NOUN
easat-10444	328	5	10	10	NUM
easat-10444	328	6	:	:	SYM
easat-10444	328	7	427	427	NUM
easat-10444	328	8	-	-	SYM
easat-10444	328	9	438	438	NUM
easat-10444	328	10	,	,	PUNCT
easat-10444	328	11	2025	2025	NUM
easat-10444	328	12	doi	doi	NOUN
easat-10444	328	13	:	:	PUNCT
easat-10444	328	14	10.55214/2576	10.55214/2576	NUM
easat-10444	328	15	-	-	SYM
easat-10444	328	16	8484.v9i10.10444	8484.v9i10.10444	NOUN
easat-10444	329	1	©	©	PROPN
easat-10444	329	2	2025	2025	NUM
easat-10444	329	3	by	by	ADP
easat-10444	329	4	the	the	DET
easat-10444	329	5	authors	author	NOUN
easat-10444	329	6	;	;	PUNCT
easat-10444	329	7	licensee	licensee	PROPN
easat-10444	329	8	learning	learning	NOUN
easat-10444	329	9	gate	gate	NOUN
easat-10444	330	1	[	[	X
easat-10444	330	2	36	36	NUM
easat-10444	330	3	]	]	PUNCT
easat-10444	330	4	a.	a.	PROPN
easat-10444	330	5	y.	y.	PROPN
easat-10444	330	6	a.	a.	PROPN
easat-10444	330	7	b.	b.	PROPN
easat-10444	330	8	ahmad	ahmad	PROPN
easat-10444	330	9	,	,	PUNCT
easat-10444	330	10	"	"	PUNCT
easat-10444	330	11	ethical	ethical	ADJ
easat-10444	330	12	implications	implication	NOUN
easat-10444	330	13	of	of	ADP
easat-10444	330	14	artificial	artificial	ADJ
easat-10444	330	15	intelligence	intelligence	NOUN
easat-10444	330	16	in	in	ADP
easat-10444	330	17	accounting	account	VERB
easat-10444	330	18	:	:	PUNCT
easat-10444	330	19	a	a	DET
easat-10444	330	20	framework	framework	NOUN
easat-10444	330	21	for	for	ADP
easat-10444	330	22	responsible	responsible	ADJ
easat-10444	330	23	ai	ai	VERB
easat-10444	330	24	adoption	adoption	NOUN
easat-10444	330	25	in	in	ADP
easat-10444	330	26	multinational	multinational	ADJ
easat-10444	330	27	corporations	corporation	NOUN
easat-10444	330	28	in	in	ADP
easat-10444	330	29	jordan	jordan	PROPN
easat-10444	330	30	,	,	PUNCT
easat-10444	330	31	"	"	PUNCT
easat-10444	330	32	international	international	ADJ
easat-10444	330	33	journal	journal	NOUN
easat-10444	330	34	of	of	ADP
easat-10444	330	35	data	datum	NOUN
easat-10444	330	36	and	and	CCONJ
easat-10444	330	37	network	network	NOUN
easat-10444	330	38	science	science	NOUN
easat-10444	330	39	,	,	PUNCT
easat-10444	330	40	vol	vol	NOUN
easat-10444	330	41	.	.	PROPN
easat-10444	330	42	8	8	NUM
easat-10444	330	43	,	,	PUNCT
easat-10444	330	44	no	no	INTJ
easat-10444	330	45	.	.	NOUN
easat-10444	330	46	1	1	NUM
easat-10444	330	47	,	,	PUNCT
easat-10444	330	48	pp	pp	ADJ
easat-10444	330	49	.	.	PUNCT
easat-10444	331	1	401	401	NUM
easat-10444	331	2	-	-	SYM
easat-10444	331	3	414	414	NUM
easat-10444	331	4	,	,	PUNCT
easat-10444	331	5	2024	2024	NUM
easat-10444	331	6	.	.	PUNCT
easat-10444	332	1	https://doi.org/10.5267/j.ijdns.2023.9.014	https://doi.org/10.5267/j.ijdns.2023.9.014	PRON
easat-10444	333	1	[	[	X
easat-10444	333	2	37	37	NUM
easat-10444	333	3	]	]	PUNCT
easat-10444	333	4	m.	m.	NOUN
easat-10444	333	5	a.	a.	PROPN
easat-10444	333	6	almaiah	almaiah	PROPN
easat-10444	333	7	et	et	PROPN
easat-10444	333	8	al	al	PROPN
easat-10444	333	9	.	.	PROPN
easat-10444	333	10	,	,	PUNCT
easat-10444	333	11	"	"	PUNCT
easat-10444	333	12	measuring	measure	VERB
easat-10444	333	13	institutions	institution	NOUN
easat-10444	333	14	’	'	PUNCT
easat-10444	333	15	adoption	adoption	NOUN
easat-10444	333	16	of	of	ADP
easat-10444	333	17	artificial	artificial	ADJ
easat-10444	333	18	intelligence	intelligence	NOUN
easat-10444	333	19	applications	application	NOUN
easat-10444	333	20	in	in	ADP
easat-10444	333	21	online	online	ADJ
easat-10444	333	22	learning	learn	VERB
easat-10444	333	23	environments	environment	NOUN
easat-10444	333	24	:	:	PUNCT
easat-10444	333	25	integrating	integrate	VERB
easat-10444	333	26	the	the	DET
easat-10444	333	27	innovation	innovation	NOUN
easat-10444	333	28	diffusion	diffusion	NOUN
easat-10444	333	29	theory	theory	NOUN
easat-10444	333	30	with	with	ADP
easat-10444	333	31	technology	technology	NOUN
easat-10444	333	32	adoption	adoption	NOUN
easat-10444	333	33	rate	rate	NOUN
easat-10444	333	34	,	,	PUNCT
easat-10444	333	35	"	"	PUNCT
easat-10444	333	36	electronics	electronic	NOUN
easat-10444	333	37	,	,	PUNCT
easat-10444	333	38	vol	vol	NOUN
easat-10444	333	39	.	.	PROPN
easat-10444	334	1	11	11	NUM
easat-10444	334	2	,	,	PUNCT
easat-10444	334	3	no	no	INTJ
easat-10444	334	4	.	.	NOUN
easat-10444	334	5	20	20	NUM
easat-10444	334	6	,	,	PUNCT
easat-10444	334	7	p.	p.	NOUN
easat-10444	334	8	3291	3291	NUM
easat-10444	334	9	,	,	PUNCT
easat-10444	334	10	2022	2022	NUM
easat-10444	334	11	.	.	PUNCT
easat-10444	335	1	https://doi.org/10.3390/electronics11203291	https://doi.org/10.3390/electronics11203291	PROPN
easat-10444	335	2	[	[	X
easat-10444	335	3	38	38	NUM
easat-10444	335	4	]	]	PUNCT
easat-10444	335	5	t.	t.	PROPN
easat-10444	335	6	l.	l.	PROPN
easat-10444	335	7	föhr	föhr	PROPN
easat-10444	335	8	,	,	PUNCT
easat-10444	335	9	v.	v.	PROPN
easat-10444	335	10	reichelt	reichelt	PROPN
easat-10444	335	11	,	,	PUNCT
easat-10444	335	12	k.-u	k.-u	PROPN
easat-10444	335	13	.	.	PUNCT
easat-10444	336	1	marten	marten	PROPN
easat-10444	336	2	,	,	PUNCT
easat-10444	336	3	and	and	CCONJ
easat-10444	336	4	m.	m.	NOUN
easat-10444	336	5	eulerich	eulerich	PROPN
easat-10444	336	6	,	,	PUNCT
easat-10444	336	7	"	"	PUNCT
easat-10444	336	8	a	a	DET
easat-10444	336	9	framework	framework	NOUN
easat-10444	336	10	for	for	ADP
easat-10444	336	11	the	the	DET
easat-10444	336	12	structured	structured	ADJ
easat-10444	336	13	implementation	implementation	NOUN
easat-10444	336	14	of	of	ADP
easat-10444	336	15	process	process	NOUN
easat-10444	336	16	mining	mining	NOUN
easat-10444	336	17	for	for	ADP
easat-10444	336	18	audit	audit	NOUN
easat-10444	336	19	tasks	task	NOUN
easat-10444	336	20	,	,	PUNCT
easat-10444	336	21	"	"	PUNCT
easat-10444	336	22	international	international	ADJ
easat-10444	336	23	journal	journal	NOUN
easat-10444	336	24	of	of	ADP
easat-10444	336	25	accounting	accounting	NOUN
easat-10444	336	26	information	information	NOUN
easat-10444	336	27	systems	system	NOUN
easat-10444	336	28	,	,	PUNCT
easat-10444	336	29	vol	vol	NOUN
easat-10444	336	30	.	.	PROPN
easat-10444	336	31	56	56	NUM
easat-10444	336	32	,	,	PUNCT
easat-10444	336	33	p.	p.	NOUN
easat-10444	336	34	article	article	NOUN
easat-10444	336	35	100727	100727	NUM
easat-10444	336	36	,	,	PUNCT
easat-10444	336	37	2025	2025	NUM
easat-10444	336	38	.	.	PUNCT
easat-10444	337	1	[	[	X
easat-10444	337	2	39	39	NUM
easat-10444	337	3	]	]	PUNCT
easat-10444	337	4	i.	i.	PROPN
easat-10444	337	5	s.	s.	PROPN
easat-10444	337	6	akinadewo	akinadewo	PROPN
easat-10444	337	7	,	,	PUNCT
easat-10444	337	8	"	"	PUNCT
easat-10444	337	9	artificial	artificial	ADJ
easat-10444	337	10	intelligence	intelligence	NOUN
easat-10444	337	11	and	and	CCONJ
easat-10444	337	12	accountants	accountant	NOUN
easat-10444	337	13	’	'	PUNCT
easat-10444	337	14	approach	approach	NOUN
easat-10444	337	15	to	to	ADP
easat-10444	337	16	accounting	accounting	NOUN
easat-10444	337	17	functions	function	NOUN
easat-10444	337	18	,	,	PUNCT
easat-10444	337	19	"	"	PUNCT
easat-10444	337	20	covenant	covenant	ADJ
easat-10444	337	21	university	university	PROPN
easat-10444	337	22	journal	journal	NOUN
easat-10444	337	23	of	of	ADP
easat-10444	337	24	politics	politics	PROPN
easat-10444	337	25	&	&	CCONJ
easat-10444	337	26	international	international	PROPN
easat-10444	337	27	affairs	affairs	PROPN
easat-10444	337	28	(	(	PUNCT
easat-10444	337	29	special	special	ADJ
easat-10444	337	30	edition	edition	NOUN
easat-10444	337	31	)	)	PUNCT
easat-10444	337	32	,	,	PUNCT
easat-10444	337	33	vol	vol	NOUN
easat-10444	337	34	.	.	PROPN
easat-10444	337	35	9	9	NUM
easat-10444	337	36	,	,	PUNCT
easat-10444	337	37	no	no	INTJ
easat-10444	337	38	.	.	NOUN
easat-10444	337	39	1	1	NUM
easat-10444	337	40	,	,	PUNCT
easat-10444	337	41	pp	pp	ADJ
easat-10444	337	42	.	.	PUNCT
easat-10444	338	1	41–55	41–55	NOUN
easat-10444	338	2	,	,	PUNCT
easat-10444	338	3	2021	2021	NUM
easat-10444	338	4	.	.	PUNCT
easat-10444	339	1	[	[	X
easat-10444	339	2	40	40	NUM
easat-10444	339	3	]	]	X
easat-10444	339	4	y.	y.	PROPN
easat-10444	339	5	zhao	zhao	PROPN
easat-10444	339	6	,	,	PUNCT
easat-10444	339	7	"	"	PUNCT
easat-10444	339	8	[	[	X
easat-10444	339	9	retracted	retracted	ADJ
easat-10444	339	10	]	]	X
easat-10444	339	11	mutual	mutual	ADJ
easat-10444	339	12	trust	trust	NOUN
easat-10444	339	13	influence	influence	NOUN
easat-10444	339	14	on	on	ADP
easat-10444	339	15	the	the	DET
easat-10444	339	16	correlation	correlation	NOUN
easat-10444	339	17	between	between	ADP
easat-10444	339	18	the	the	DET
easat-10444	339	19	quality	quality	NOUN
easat-10444	339	20	of	of	ADP
easat-10444	339	21	corporate	corporate	ADJ
easat-10444	339	22	internal	internal	ADJ
easat-10444	339	23	control	control	NOUN
easat-10444	339	24	and	and	CCONJ
easat-10444	339	25	the	the	DET
easat-10444	339	26	accounting	accounting	NOUN
easat-10444	339	27	information	information	NOUN
easat-10444	339	28	quality	quality	NOUN
easat-10444	339	29	using	use	VERB
easat-10444	339	30	deep	deep	ADJ
easat-10444	339	31	learning	learning	NOUN
easat-10444	339	32	assessment	assessment	NOUN
easat-10444	339	33	,	,	PUNCT
easat-10444	339	34	"	"	PUNCT
easat-10444	339	35	computational	computational	ADJ
easat-10444	339	36	intelligence	intelligence	NOUN
easat-10444	339	37	and	and	CCONJ
easat-10444	339	38	neuroscience	neuroscience	NOUN
easat-10444	339	39	,	,	PUNCT
easat-10444	339	40	vol	vol	NOUN
easat-10444	339	41	.	.	NOUN
easat-10444	339	42	2022	2022	NUM
easat-10444	339	43	,	,	PUNCT
easat-10444	339	44	no	no	INTJ
easat-10444	339	45	.	.	NOUN
easat-10444	339	46	1	1	NUM
easat-10444	339	47	,	,	PUNCT
easat-10444	339	48	p.	p.	NOUN
easat-10444	339	49	8257880	8257880	NUM
easat-10444	339	50	,	,	PUNCT
easat-10444	339	51	2022	2022	NUM
easat-10444	339	52	.	.	PUNCT
easat-10444	340	1	https://doi.org/10.1155/2022/8257880	https://doi.org/10.1155/2022/8257880	PROPN
easat-10444	341	1	[	[	X
easat-10444	341	2	41	41	NUM
easat-10444	341	3	]	]	X
easat-10444	341	4	w.	w.	PROPN
easat-10444	341	5	zhang	zhang	PROPN
easat-10444	341	6	and	and	CCONJ
easat-10444	341	7	m.	m.	PROPN
easat-10444	341	8	zhu	zhu	PROPN
easat-10444	341	9	,	,	PUNCT
easat-10444	341	10	"	"	PUNCT
easat-10444	341	11	environmental	environmental	ADJ
easat-10444	341	12	accounting	accounting	NOUN
easat-10444	341	13	system	system	NOUN
easat-10444	341	14	model	model	NOUN
easat-10444	341	15	based	base	VERB
easat-10444	341	16	on	on	ADP
easat-10444	341	17	artificial	artificial	ADJ
easat-10444	341	18	intelligence	intelligence	NOUN
easat-10444	341	19	blockchain	blockchain	NOUN
easat-10444	341	20	and	and	CCONJ
easat-10444	341	21	embedded	embed	VERB
easat-10444	341	22	sensors	sensor	NOUN
easat-10444	341	23	,	,	PUNCT
easat-10444	341	24	"	"	PUNCT
easat-10444	341	25	computational	computational	ADJ
easat-10444	341	26	intelligence	intelligence	NOUN
easat-10444	341	27	and	and	CCONJ
easat-10444	341	28	neuroscience	neuroscience	NOUN
easat-10444	341	29	,	,	PUNCT
easat-10444	341	30	vol	vol	NOUN
easat-10444	341	31	.	.	NOUN
easat-10444	341	32	2022	2022	NUM
easat-10444	341	33	,	,	PUNCT
easat-10444	341	34	no	no	INTJ
easat-10444	341	35	.	.	NOUN
easat-10444	341	36	1	1	NUM
easat-10444	341	37	,	,	PUNCT
easat-10444	341	38	p.	p.	NOUN
easat-10444	341	39	3803566	3803566	NUM
easat-10444	341	40	,	,	PUNCT
easat-10444	341	41	2022	2022	NUM
easat-10444	341	42	.	.	PUNCT
easat-10444	342	1	https://doi.org/10.1155/2022/3803566	https://doi.org/10.1155/2022/3803566	PROPN
easat-10444	343	1	[	[	X
easat-10444	343	2	42	42	NUM
easat-10444	343	3	]	]	PUNCT
easat-10444	343	4	f.	f.	PROPN
easat-10444	343	5	a.	a.	PROPN
easat-10444	343	6	wassie	wassie	PROPN
easat-10444	343	7	and	and	CCONJ
easat-10444	343	8	l.	l.	PROPN
easat-10444	343	9	p.	p.	PROPN
easat-10444	343	10	lakatos	lakatos	PROPN
easat-10444	343	11	,	,	PUNCT
easat-10444	343	12	"	"	PUNCT
easat-10444	343	13	artificial	artificial	ADJ
easat-10444	343	14	intelligence	intelligence	NOUN
easat-10444	343	15	and	and	CCONJ
easat-10444	343	16	the	the	DET
easat-10444	343	17	future	future	NOUN
easat-10444	343	18	of	of	ADP
easat-10444	343	19	the	the	DET
easat-10444	343	20	internal	internal	ADJ
easat-10444	343	21	audit	audit	NOUN
easat-10444	343	22	function	function	NOUN
easat-10444	343	23	,	,	PUNCT
easat-10444	343	24	"	"	PUNCT
easat-10444	343	25	humanities	humanity	NOUN
easat-10444	343	26	and	and	CCONJ
easat-10444	343	27	social	social	ADJ
easat-10444	343	28	sciences	science	NOUN
easat-10444	343	29	communications	communication	NOUN
easat-10444	343	30	,	,	PUNCT
easat-10444	343	31	vol	vol	NOUN
easat-10444	343	32	.	.	PROPN
easat-10444	343	33	11	11	NUM
easat-10444	343	34	,	,	PUNCT
easat-10444	343	35	p.	p.	NOUN
easat-10444	343	36	386	386	NUM
easat-10444	343	37	,	,	PUNCT
easat-10444	343	38	2024	2024	NUM
easat-10444	343	39	.	.	PUNCT
easat-10444	344	1	https://doi.org/10.1057/s41599-024-02905-w	https://doi.org/10.1057/s41599-024-02905-w	NOUN
easat-10444	344	2	[	[	X
easat-10444	344	3	43	43	NUM
easat-10444	344	4	]	]	X
easat-10444	344	5	i.	i.	PROPN
easat-10444	344	6	georgiou	georgiou	PROPN
easat-10444	344	7	,	,	PUNCT
easat-10444	344	8	s.	s.	PROPN
easat-10444	344	9	sapuric	sapuric	PROPN
easat-10444	344	10	,	,	PUNCT
easat-10444	344	11	p.	p.	PROPN
easat-10444	344	12	lois	lois	PROPN
easat-10444	344	13	,	,	PUNCT
easat-10444	344	14	and	and	CCONJ
easat-10444	344	15	a.	a.	NOUN
easat-10444	344	16	thrassou	thrassou	PROPN
easat-10444	344	17	,	,	PUNCT
easat-10444	344	18	"	"	PUNCT
easat-10444	344	19	blockchain	blockchain	NOUN
easat-10444	344	20	for	for	ADP
easat-10444	344	21	accounting	accounting	NOUN
easat-10444	344	22	and	and	CCONJ
easat-10444	344	23	auditing	auditing	NOUN
easat-10444	344	24	—	—	PUNCT
easat-10444	344	25	accounting	accounting	NOUN
easat-10444	344	26	and	and	CCONJ
easat-10444	344	27	auditing	auditing	NOUN
easat-10444	344	28	for	for	ADP
easat-10444	344	29	cryptocurrencies	cryptocurrencie	NOUN
easat-10444	344	30	:	:	PUNCT
easat-10444	344	31	a	a	DET
easat-10444	344	32	systematic	systematic	ADJ
easat-10444	344	33	literature	literature	NOUN
easat-10444	344	34	review	review	NOUN
easat-10444	344	35	and	and	CCONJ
easat-10444	344	36	future	future	ADJ
easat-10444	344	37	research	research	NOUN
easat-10444	344	38	directions	direction	NOUN
easat-10444	344	39	,	,	PUNCT
easat-10444	344	40	"	"	PUNCT
easat-10444	344	41	journal	journal	NOUN
easat-10444	344	42	of	of	ADP
easat-10444	344	43	risk	risk	NOUN
easat-10444	344	44	and	and	CCONJ
easat-10444	344	45	financial	financial	ADJ
easat-10444	344	46	management	management	NOUN
easat-10444	344	47	,	,	PUNCT
easat-10444	344	48	vol	vol	NOUN
easat-10444	344	49	.	.	PROPN
easat-10444	344	50	17	17	NUM
easat-10444	344	51	,	,	PUNCT
easat-10444	344	52	no	no	INTJ
easat-10444	344	53	.	.	NOUN
easat-10444	344	54	7	7	NUM
easat-10444	344	55	,	,	PUNCT
easat-10444	344	56	p.	p.	NOUN
easat-10444	344	57	276	276	NUM
easat-10444	344	58	,	,	PUNCT
easat-10444	344	59	2024	2024	NUM
easat-10444	344	60	.	.	PUNCT
easat-10444	345	1	https://doi.org/10.3390/jrfm17070276	https://doi.org/10.3390/jrfm17070276	PROPN
easat-10444	345	2	[	[	X
easat-10444	345	3	44	44	NUM
easat-10444	345	4	]	]	PUNCT
easat-10444	345	5	m.	m.	NOUN
easat-10444	345	6	nofel	nofel	PROPN
easat-10444	345	7	,	,	PUNCT
easat-10444	345	8	m.	m.	NOUN
easat-10444	345	9	marzouk	marzouk	PROPN
easat-10444	345	10	,	,	PUNCT
easat-10444	345	11	h.	h.	PROPN
easat-10444	345	12	elbardan	elbardan	PROPN
easat-10444	345	13	,	,	PUNCT
easat-10444	345	14	r.	r.	PROPN
easat-10444	345	15	saleh	saleh	PROPN
easat-10444	345	16	,	,	PUNCT
easat-10444	345	17	and	and	CCONJ
easat-10444	345	18	a.	a.	NOUN
easat-10444	345	19	mogahed	mogahe	VERB
easat-10444	345	20	,	,	PUNCT
easat-10444	345	21	"	"	PUNCT
easat-10444	345	22	integrating	integrate	VERB
easat-10444	345	23	blockchain	blockchain	NOUN
easat-10444	345	24	,	,	PUNCT
easat-10444	345	25	iot	iot	NOUN
easat-10444	345	26	,	,	PUNCT
easat-10444	345	27	and	and	CCONJ
easat-10444	345	28	xbrl	xbrl	PROPN
easat-10444	345	29	in	in	ADP
easat-10444	345	30	accounting	accounting	NOUN
easat-10444	345	31	information	information	NOUN
easat-10444	345	32	systems	system	NOUN
easat-10444	345	33	:	:	PUNCT
easat-10444	345	34	a	a	DET
easat-10444	345	35	systematic	systematic	ADJ
easat-10444	345	36	literature	literature	NOUN
easat-10444	345	37	review	review	NOUN
easat-10444	345	38	,	,	PUNCT
easat-10444	345	39	"	"	PUNCT
easat-10444	345	40	journal	journal	NOUN
easat-10444	345	41	of	of	ADP
easat-10444	345	42	risk	risk	NOUN
easat-10444	345	43	and	and	CCONJ
easat-10444	345	44	financial	financial	ADJ
easat-10444	345	45	management	management	NOUN
easat-10444	345	46	,	,	PUNCT
easat-10444	345	47	vol	vol	NOUN
easat-10444	345	48	.	.	PROPN
easat-10444	346	1	17	17	NUM
easat-10444	346	2	,	,	PUNCT
easat-10444	346	3	no	no	INTJ
easat-10444	346	4	.	.	NOUN
easat-10444	346	5	8	8	NUM
easat-10444	346	6	,	,	PUNCT
easat-10444	346	7	p.	p.	NOUN
easat-10444	346	8	372	372	NUM
easat-10444	346	9	,	,	PUNCT
easat-10444	346	10	2024	2024	NUM
easat-10444	346	11	.	.	PUNCT
easat-10444	347	1	https://doi.org/10.3390/jrfm17080372	https://doi.org/10.3390/jrfm17080372	PROPN
easat-10444	347	2	[	[	X
easat-10444	347	3	45	45	NUM
easat-10444	347	4	]	]	PUNCT
easat-10444	347	5	a.	a.	NOUN
easat-10444	347	6	p.	p.	PROPN
easat-10444	347	7	m.	m.	PROPN
easat-10444	347	8	monteiro	monteiro	PROPN
easat-10444	347	9	,	,	PUNCT
easat-10444	347	10	j.	j.	PROPN
easat-10444	347	11	a.	a.	PROPN
easat-10444	347	12	m.	m.	PROPN
easat-10444	347	13	vale	vale	PROPN
easat-10444	347	14	,	,	PUNCT
easat-10444	347	15	c.	c.	PROPN
easat-10444	347	16	l.	l.	PROPN
easat-10444	347	17	m.	m.	PROPN
easat-10444	347	18	cepêda	cepêda	PROPN
easat-10444	347	19	,	,	PUNCT
easat-10444	347	20	and	and	CCONJ
easat-10444	347	21	e.	e.	PROPN
easat-10444	347	22	m.	m.	PROPN
easat-10444	347	23	de	de	PROPN
easat-10444	347	24	almeida	almeida	PROPN
easat-10444	347	25	leite	leite	PROPN
easat-10444	347	26	,	,	PUNCT
easat-10444	347	27	"	"	PUNCT
easat-10444	347	28	internal	internal	ADJ
easat-10444	347	29	control	control	NOUN
easat-10444	347	30	system	system	NOUN
easat-10444	347	31	quality	quality	NOUN
easat-10444	347	32	and	and	CCONJ
easat-10444	347	33	decision	decision	NOUN
easat-10444	347	34	-	-	PUNCT
easat-10444	347	35	making	make	VERB
easat-10444	347	36	success	success	NOUN
easat-10444	347	37	:	:	PUNCT
easat-10444	347	38	the	the	DET
easat-10444	347	39	role	role	NOUN
easat-10444	347	40	of	of	ADP
easat-10444	347	41	the	the	DET
easat-10444	347	42	financial	financial	ADJ
easat-10444	347	43	information	information	NOUN
easat-10444	347	44	quality	quality	NOUN
easat-10444	347	45	,	,	PUNCT
easat-10444	347	46	"	"	PUNCT
easat-10444	347	47	universal	universal	ADJ
easat-10444	347	48	journal	journal	NOUN
easat-10444	347	49	of	of	ADP
easat-10444	347	50	accounting	accounting	NOUN
easat-10444	347	51	and	and	CCONJ
easat-10444	347	52	finance	finance	NOUN
easat-10444	347	53	,	,	PUNCT
easat-10444	347	54	vol	vol	NOUN
easat-10444	347	55	.	.	PROPN
easat-10444	347	56	9	9	NUM
easat-10444	347	57	,	,	PUNCT
easat-10444	347	58	no	no	INTJ
easat-10444	347	59	.	.	NOUN
easat-10444	347	60	3	3	NUM
easat-10444	347	61	,	,	PUNCT
easat-10444	347	62	pp	pp	ADJ
easat-10444	347	63	.	.	PUNCT
easat-10444	348	1	285–294	285–294	NUM
easat-10444	348	2	,	,	PUNCT
easat-10444	348	3	2021	2021	NUM
easat-10444	348	4	.	.	PUNCT
easat-10444	349	1	https://doi.org/10.13189/ujaf.2021.090302	https://doi.org/10.13189/ujaf.2021.090302	PROPN
easat-10444	350	1	[	[	X
easat-10444	350	2	46	46	NUM
easat-10444	350	3	]	]	PUNCT
easat-10444	350	4	t.	t.	PROPN
easat-10444	350	5	seidenstein	seidenstein	PROPN
easat-10444	350	6	,	,	PUNCT
easat-10444	350	7	k.-u	k.-u	PROPN
easat-10444	350	8	.	.	PUNCT
easat-10444	351	1	marten	marten	PROPN
easat-10444	351	2	,	,	PUNCT
easat-10444	351	3	g.	g.	PROPN
easat-10444	351	4	donaldson	donaldson	PROPN
easat-10444	351	5	,	,	PUNCT
easat-10444	351	6	t.	t.	PROPN
easat-10444	351	7	l.	l.	PROPN
easat-10444	351	8	föhr	föhr	PROPN
easat-10444	351	9	,	,	PUNCT
easat-10444	351	10	v.	v.	PROPN
easat-10444	351	11	reichelt	reichelt	PROPN
easat-10444	351	12	,	,	PUNCT
easat-10444	351	13	and	and	CCONJ
easat-10444	351	14	l.	l.	PROPN
easat-10444	351	15	b.	b.	PROPN
easat-10444	351	16	jakoby	jakoby	PROPN
easat-10444	351	17	,	,	PUNCT
easat-10444	351	18	"	"	PUNCT
easat-10444	351	19	innovation	innovation	NOUN
easat-10444	351	20	in	in	ADP
easat-10444	351	21	audit	audit	NOUN
easat-10444	351	22	and	and	CCONJ
easat-10444	351	23	assurance	assurance	NOUN
easat-10444	351	24	:	:	PUNCT
easat-10444	351	25	a	a	DET
easat-10444	351	26	global	global	ADJ
easat-10444	351	27	study	study	NOUN
easat-10444	351	28	of	of	ADP
easat-10444	351	29	disruptive	disruptive	ADJ
easat-10444	351	30	technologies	technology	NOUN
easat-10444	351	31	,	,	PUNCT
easat-10444	351	32	"	"	PUNCT
easat-10444	351	33	journal	journal	NOUN
easat-10444	351	34	of	of	ADP
easat-10444	351	35	emerging	emerge	VERB
easat-10444	351	36	technologies	technology	NOUN
easat-10444	351	37	in	in	ADP
easat-10444	351	38	accounting	accounting	NOUN
easat-10444	351	39	,	,	PUNCT
easat-10444	351	40	vol	vol	NOUN
easat-10444	351	41	.	.	PROPN
easat-10444	351	42	21	21	NUM
easat-10444	351	43	,	,	PUNCT
easat-10444	351	44	no	no	INTJ
easat-10444	351	45	.	.	NOUN
easat-10444	351	46	1	1	NUM
easat-10444	351	47	,	,	PUNCT
easat-10444	351	48	pp	pp	ADJ
easat-10444	351	49	.	.	PUNCT
easat-10444	352	1	129	129	NUM
easat-10444	352	2	-	-	SYM
easat-10444	352	3	146	146	NUM
easat-10444	352	4	,	,	PUNCT
easat-10444	352	5	2024	2024	NUM
easat-10444	352	6	.	.	PUNCT
easat-10444	353	1	https://doi.org/10.2308/jeta-2022-026	https://doi.org/10.2308/jeta-2022-026	PROPN
easat-10444	354	1	[	[	X
easat-10444	354	2	47	47	NUM
easat-10444	354	3	]	]	PUNCT
easat-10444	354	4	j.	j.	PROPN
easat-10444	354	5	yang	yang	PROPN
easat-10444	354	6	,	,	PUNCT
easat-10444	354	7	y.	y.	PROPN
easat-10444	354	8	blount	blount	PROPN
easat-10444	354	9	,	,	PUNCT
easat-10444	354	10	and	and	CCONJ
easat-10444	354	11	a.	a.	PROPN
easat-10444	354	12	amrollahi	amrollahi	PROPN
easat-10444	354	13	,	,	PUNCT
easat-10444	354	14	"	"	PUNCT
easat-10444	354	15	artificial	artificial	ADJ
easat-10444	354	16	intelligence	intelligence	NOUN
easat-10444	354	17	adoption	adoption	NOUN
easat-10444	354	18	in	in	ADP
easat-10444	354	19	a	a	DET
easat-10444	354	20	professional	professional	ADJ
easat-10444	354	21	service	service	NOUN
easat-10444	354	22	industry	industry	NOUN
easat-10444	354	23	:	:	PUNCT
easat-10444	354	24	a	a	DET
easat-10444	354	25	multiple	multiple	ADJ
easat-10444	354	26	case	case	NOUN
easat-10444	354	27	study	study	NOUN
easat-10444	354	28	,	,	PUNCT
easat-10444	354	29	"	"	PUNCT
easat-10444	354	30	technological	technological	ADJ
easat-10444	354	31	forecasting	forecasting	NOUN
easat-10444	354	32	and	and	CCONJ
easat-10444	354	33	social	social	ADJ
easat-10444	354	34	change	change	NOUN
easat-10444	354	35	,	,	PUNCT
easat-10444	354	36	vol	vol	NOUN
easat-10444	354	37	.	.	PROPN
easat-10444	354	38	201	201	NUM
easat-10444	354	39	,	,	PUNCT
easat-10444	354	40	p.	p.	NOUN
easat-10444	354	41	123251	123251	NUM
easat-10444	354	42	,	,	PUNCT
easat-10444	354	43	2024	2024	NUM
easat-10444	354	44	.	.	PUNCT
easat-10444	355	1	https://doi.org/10.1016/j.techfore.2024.123251	https://doi.org/10.1016/j.techfore.2024.123251	PROPN
easat-10444	355	2	https://doi.org/10.5267/j.ijdns.2023.9.014	https://doi.org/10.5267/j.ijdns.2023.9.014	PROPN
easat-10444	355	3	https://doi.org/10.3390/electronics11203291	https://doi.org/10.3390/electronics11203291	PROPN
easat-10444	355	4	https://doi.org/10.1155/2022/8257880	https://doi.org/10.1155/2022/8257880	PROPN
easat-10444	355	5	https://doi.org/10.1155/2022/3803566	https://doi.org/10.1155/2022/3803566	PROPN
easat-10444	355	6	https://doi.org/10.1057/s41599-024-02905-w	https://doi.org/10.1057/s41599-024-02905-w	PROPN
easat-10444	355	7	https://doi.org/10.3390/jrfm17070276	https://doi.org/10.3390/jrfm17070276	PROPN
easat-10444	355	8	https://doi.org/10.3390/jrfm17080372	https://doi.org/10.3390/jrfm17080372	PROPN
easat-10444	355	9	https://doi.org/10.13189/ujaf.2021.090302	https://doi.org/10.13189/ujaf.2021.090302	PROPN
easat-10444	355	10	https://doi.org/10.2308/jeta-2022-026	https://doi.org/10.2308/jeta-2022-026	X
easat-10444	355	11	https://doi.org/10.1016/j.techfore.2024.123251	https://doi.org/10.1016/j.techfore.2024.123251	ADJ