Pallav Kumar Kaulwar. “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, no. 4 (August 19, 2022): 16679–16695. Accessed October 24, 2025. https://philstat.org/index.php/MSEA/article/view/2959.