Open access
Oct 2026
Balancing Efficiency and Human Oversight in AI-Driven ESG Audits: The Roles of AI Automation and Decision Making
IT automation significantly improves audit efficiency, accountability, and transparency, and AI decision making within governance structures exerts positive effects on all three outcome dimensions, strengthening the overall impact of AI on ESG audit outcomes.
Ioannis C. Ploumpis, Nikolaos Eriotis, A. Christopoulos et al.
· Journal of Risk and Financia... · 0 citations