{
  "id": 19555,
  "url": "https://www.frontiersin.org/articles/10.3389/frai.2026.1823263",
  "title": "Explainable artificial intelligence in accounting and financial auditing: a systematic review",
  "summary": "Explainable Artificial Intelligence (XAI) has emerged as a response to the need to understand and make transparent the decisions of machine learning models, particularly in sensitive contexts such as accounting and financial auditing. In this domain, XAI enables the interpretation of results generated by automated systems applied to fraud detection, risk management, financial analysis, and regulatory compliance, thereby strengthening the trust of auditors and regulators. The objective of this st",
  "authors": "Iván Patricio Arias-González",
  "category": "research",
  "topics": "regulation,transparency",
  "orgs": null,
  "regions": null,
  "published_at": "2026-08-14T00:00:00.000Z",
  "fetched_at": "2026-08-15T05:10:17.122Z",
  "source_slug": "x-frontiers-in-artificial-intelligence",
  "source_name": "Frontiers in Artificial Intelligence",
  "source_homepage": "https://www.frontiersin.org/journals/artificial-intelligence",
  "ethics_ai_record_url": "https://ethics.ai/record/19555",
  "original_url": "https://www.frontiersin.org/articles/10.3389/frai.2026.1823263",
  "evidence_status": "source-only",
  "attribution": "via ethics.ai"
}