KEMMACHE HOCINE; MEHASSOUEL SOUMIA. Artificial Intelligence in Accounting and Auditing : A Paradigm Shift Toward Smart Data and Continuous Auditing. The Sankalpa: International Journal of Management Decisions, [S. l.], v. 12, n. 1, p. 1146–1160, 2026. Disponível em: https://www.thesankalpa.org/ijmd/article/view/242. Acesso em: 25 apr. 2026.