Review
Open access
Jul 2026
The AI Implementation Gap: Policy–Audit Misalignment in the UAE and Egypt
The authors conclude that governance and transparency issues, regional disparities in implementation, and algorithmic complexity contribute to the difficulties in auditor practices in adopting AI tools.
John Joshua C. Rañeses, Dr. Ain Bemisal Alavi, Rafia et al.
· Journal of Business Insight... · 0 citations