{"id":"https://openalex.org/W7225465072","doi":"https://doi.org/10.5281/zenodo.24040618","title":"Designing and Validating an AI Accountability and Auditability Framework for Financial Reporting: Lessons from Enron, WorldCom, and SOX Logic (AI-SOX-FR)","display_name":"Designing and Validating an AI Accountability and Auditability Framework for Financial Reporting: Lessons from Enron, WorldCom, and SOX Logic (AI-SOX-FR)","publication_year":2026,"publication_date":"2026-11-07","ids":{"openalex":"https://openalex.org/W7225465072","doi":"https://doi.org/10.5281/zenodo.24040618"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24040618","doi":"https://doi.org/10.5281/zenodo.24040618","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24040618","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24040618","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161197433","display_name":"Yousef Nasr Esfahani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2799282979","display_name":"Islamic Azad University, Isfahan","ror":"https://ror.org/039zhhm92","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I2799282979"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Nasr Esfahani, Yousef","raw_affiliation_strings":["Islamic Azad University, Isfahan(khorasgan)Branch"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Islamic Azad University, Isfahan(khorasgan)Branch","institution_ids":["https://openalex.org/I2799282979"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5161197433"],"corresponding_institution_ids":["https://openalex.org/I2799282979"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.319599986076355,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.319599986076355,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12026","display_name":"Explainable Artificial Intelligence (XAI)","score":0.1574999988079071,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.13680000603199005,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ai-accountability","display_name":"AI accountability","score":0.9300000071525574},{"id":"https://openalex.org/keywords/auditability","display_name":"auditability","score":0.9869999885559082},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.9900000095367432},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.6790000200271606},{"id":"https://openalex.org/keywords/worldcom-scandal","display_name":"WorldCom scandal","score":0.9860000014305115},{"id":"https://openalex.org/keywords/data-lineage","display_name":"data lineage","score":0.8859999775886536},{"id":"https://openalex.org/keywords/model-governance","display_name":"model governance","score":0.8460000157356262},{"id":"https://openalex.org/keywords/explainability","display_name":"explainability","score":0.7699999809265137},{"id":"https://openalex.org/keywords/automated-financial-reporting","display_name":"automated financial reporting","score":0.7490000128746033},{"id":"https://openalex.org/keywords/gaap-compliance","display_name":"GAAP compliance","score":0.8830000162124634},{"id":"https://openalex.org/keywords/algorithmic-risk","display_name":"algorithmic risk","score":0.8040000200271606},{"id":"https://openalex.org/keywords/corporate-scandals","display_name":"corporate scandals","score":0.5189999938011169}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8510000109672546},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.766700029373169},{"id":"https://openalex.org/C100776233","wikidata":"https://www.wikidata.org/wiki/Q2532492","display_name":"Bridge (graph theory)","level":2,"score":0.6895999908447266},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5217000246047974},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4609000086784363},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4212000072002411},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.41190001368522644},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.4059999883174896},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4049000144004822},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3971000015735626},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.3610000014305115},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.349700003862381},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.34139999747276306},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3183000087738037},{"id":"https://openalex.org/C2775940519","wikidata":"https://www.wikidata.org/wiki/Q17067742","display_name":"Logic model","level":2,"score":0.304500013589859},{"id":"https://openalex.org/C110354214","wikidata":"https://www.wikidata.org/wiki/Q6314146","display_name":"Engineering management","level":1,"score":0.2770000100135803},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.2752000093460083},{"id":"https://openalex.org/C80958533","wikidata":"https://www.wikidata.org/wiki/Q1047174","display_name":"Audit trail","level":3,"score":0.27309998869895935},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.26179999113082886}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24040618","doi":"https://doi.org/10.5281/zenodo.24040618","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24040618","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"doi:10.5281/zenodo.24040619","doi":"https://doi.org/10.5281/zenodo.24040619","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24040619","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.5281/zenodo.24040618","doi":"https://doi.org/10.5281/zenodo.24040618","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24040618","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7225234140","https://openalex.org/W7081907193","https://openalex.org/W7220075909","https://openalex.org/W7135218322","https://openalex.org/W7164665301","https://openalex.org/W7160144528","https://openalex.org/W7163999096","https://openalex.org/W4414315896","https://openalex.org/W7138931634","https://openalex.org/W7172376749"],"abstract_inverted_index":{"Abstract:":[0],"The":[1],"integration":[2],"of":[3],"artificial":[4],"intelligence":[5],"(AI)":[6],"into":[7],"financial":[8],"reporting":[9],"introduces":[10,27],"profound":[11],"accountability":[12],"and":[13,22,31,50,63,91],"auditability":[14],"challenges,":[15],"echoing":[16],"historical":[17,71],"corporate":[18],"scandals":[19],"like":[20],"Enron":[21],"WorldCom.":[23],"This":[24],"working":[25],"paper":[26],"the":[28,56],"AI":[29],"Accountability":[30],"Auditability":[32],"Framework":[33],"for":[34,84],"Financial":[35],"Reporting":[36],"(AI-SOX-FR),":[37],"a":[38,81],"comprehensive":[39],"5-layer":[40],"architectural":[41],"model":[42],"(Data":[43],"Lineage,":[44],"Model":[45],"Governance,":[46],"Explainability,":[47],"Audit":[48],"Receipts,":[49],"Shadow":[51],"Auditing)":[52],"designed":[53],"to":[54,87],"bridge":[55],"gap":[57],"between":[58],"advanced":[59],"machine":[60],"learning":[61],"systems":[62],"traditional":[64],"Sarbanes-Oxley":[65],"(SOX)":[66],"compliance":[67],"logic.":[68],"By":[69],"synthesizing":[70],"control":[72],"failures":[73],"with":[74],"modern":[75],"algorithmic":[76],"risks,":[77],"this":[78],"research":[79],"provides":[80],"rigorous":[82],"pathway":[83],"listed":[85],"companies":[86],"ensure":[88],"transparent,":[89],"verifiable,":[90],"GAAP-compliant":[92],"automated":[93],"reporting.":[94]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-11-08T00:00:00"}
