Pallav Kumar Kaulwar (2022) “The Role of Digital Transformation in Financial Audit and Assurance: Leveraging AI and Blockchain for Enhanced Transparency and Accuracy”, Mathematical Statistician and Engineering Applications, 71(4), pp. 16679–16695. Available at: https://philstat.org/index.php/MSEA/article/view/2959 (Accessed: 24October2025).