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Author

Alessio Faccia

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Review Open access Jul 2026

Machine-Readable Accountability: eXtensible Business Reporting Language, Artificial Intelligence, and the Institutional Rewriting of Accounting Judgement

The study develops Machine-Readable Accountability as a bounded socio-technical construct organised around dynamic visibility, distributed judgement, and responsibility displacement as well as links market-efficiency research with studies of quantification, professional judgement, and digital governance.

Alessio Faccia · 0 citations
Review Open access Aug 2026

Cybersecurity Governance Deficiencies in External Audit: A Structured Review and Control-to-Assertion Framework

Digital financial reporting depends on identity services, enterprise systems, cloud platforms, automated controls and system-generated evidence. Cybersecurity weaknesses therefore enter external audit when a governance condition or control deficiency affects a material reporting process, an assertion, a disclosure, an...

Alessio Faccia, S. Tangjitsitcharoen · 0 citations

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