Eduar Antonio Rodríguez Flores, Marianella Alicia Suárez Pizzarello, Luis Fernando Garcés Giraldo, Alejandro Valencia-Arias, Diana Yanet Gaviria Rodríguez, Juan Camilo Patiño-Vanegas4, Jorge Anibal Restrepo Morales, Ada Gallegos. Artificial Intelligence in Financial Auditing: A Systematic Approach to Its Legal, Regulatory, and Governance Implications. jds 2026, 19, 243-261.