Oct 2026· International Journal of Technoethics· 32 references
Corporate Governance and Financial Management
Abstract
This study constructs a dual-cycle framework integrating financial fraud identification and ethical governance for artificial intelligence-assisted audit. It uses financial indicators, text features, and corporate governance variables to build multi-dimensional detection models. Traditional models and machine learning models including tree ensemble, explainable, and review-adjusted models are compared. Empirical results show that machine learning models outperform traditional models in fraud identification accuracy and stability. The explainable module and manual review can effectively reduce ethical risks such as opacity, bias amplification, over-reliance, and responsibility ambiguity. This work balances technical performance and ethical compliance, reveals ethical challenges of intelligent audit applications, and provides a governance path for the standardized application of artificial intelligence in auditing.
The method, ECCOLA, is presented, which aims at making the high-level AI ethics principles more practical, making it possible for developers to more easily implement them in practice.
Ville Vakkuri, Kai-Kristian Kemell, P. Abrahamsson· EUROMICRO Conference on Soft...· 64 citations· ⚡6
The goal is to not only refine the accuracy of the LLM-based tool but also to underscore its potential in streamlining the software development lifecycle through proactive code improvement and education.
Z. Rasheed, Malik Abdul Sami, Muhammad Waseem et al.· arXiv.org· 62 citations· ⚡3
The use of large language models to automatically improve the user story quality in Austrian Post Group IT agile teams is explored, with a reference model for an Autonomous LLM-based Agent System developed and implemented at the company.
Zheying Zhang, M. Rayhan, Tomas Herda et al.· International Conference on...· 48 citations· ⚡4
This paper introduces a novel multi-AI-agent system designed to fully automate SLRs, and demonstrates how it substantially reduces the time and effort traditionally required for SLRs while maintaining comprehensiveness and precision.
Abdul Malik Sami, Z. Rasheed, Kai-Kristian Kemell et al.· arXiv.org· 44 citations· ⚡2
The proposed LLM-based multi-agent system automates qualitative data analysis process, creating opportunities for researchers and practitioners, and future improvements focus on enhancing multilingual performance and integrating continuous expert feedback.
Z. Rasheed, Muhammad Waseem, Aakash Ahmad et al.· arXiv.org· 41 citations
A new computational approach reveals how cells communicate to assemble into tissues. This could accelerate stem cell engineering, improve disease models, and inform therapies.
