ARTIFICIAL INTELLIGENCE GOVERNANCE FOR ACCOUNTING ESTIMATES: A FRAMEWORK FOR MODEL RISK, EVIDENCE, AND OVERSIGHT. Journal of Jabar Economic Society Networking Forum, [S. l.], v. 3, n. 7, p. 1–10, 2026. Disponível em: https://jesocin.com/index.php/jesocin/article/view/176.. Acesso em: 30 oct. 2026.