Abdullateef Arotayo

Explainable Artificial Intelligence and Data Governance in U.S. Financial Reporting: A Scoping Review of Reporting Quality, Regulatory Accountability, and Decision Transparency

Saheedat Olasumbo Abbas, Abdullateef Arotayo, David Oduro, Peter Dehumo Ayanrinno & Grace Oluwaseun Ikudehinbu · Journal of Scientific Research and Reports · 2026

Background: Artificial intelligence is increasingly used in financial reporting, auditing, disclosure preparation, internal-control monitoring and regulatory compliance in United States organisations. However, opaque model outputs, weak data governance and uncertain human account...