M. N. Shah, “Adoption of AI in Accounting: Opportunities, Risks, and Ethics in an Emerging Market”, JAFBI, vol. 1, no. 3, pp. 37–44, Sep. 2025, Accessed: Jun. 13, 2026. [Online]. Available: https://rjsaonline.org/index.php/JAFBI/article/view/111