HARAHAP, Riva Ubar; FAHMI, Muhammad. Data Governance and Auditor Readiness for Generative AI-Based Audits: A Survey Study of Indonesian External Auditors with AI Literacy as a Mediator. Ilomata International Journal of Tax and Accounting, [S. l.], v. 7, n. 4, p. 1–10, 2026. DOI: 10.61194/ijtc.v7i4.2497. Disponível em: https://ilomata.org/index.php/ijtc/article/view/2497. Acesso em: 8 oct. 2026.