BEN AHMED ME, BOUALLALA A. The moderating role of AI governance and ethics in the impact of AI adoption in auditing on the confidence of financial statement users. Int. tax j. [Internet]. 2025 Dec. 1 [cited 2026 May 10];52(6):2026-442. Available from: https://internationaltaxjournal.online/index.php/itj/article/view/395