Saheedat Olasumbo Abbas

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...

Open access Research Article 10.9734/jsrr/2026/v32i74296

Governance Models for Safe Deployment and Fine-Tuning of Generative AI in Enterprise Security and Data Protection

Kushal Jain, Attah Nnaemeka Melford, Swathi Krishna Naik Vankdoth, Azeezat O. Abbas, Elizabeth Umah & Saheedat Olasumbo Abbas · Journal of Engineering Research and Reports · 2026

Businesses are quickly implementing generative artificial intelligence in clinical, financial and operational processes. Nonetheless, the systems of governance in regard to safe deployment and fine-tuning are still disjointed. This scoping review mapped research on the empirical...

Open access Research Article 10.9734/jerr/2026/v28i11761