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Governance under Algorithmic Opacity: How Financial Firms Construct Accountability and Control around AI in Risk Disclosures

Published Online: 2026-06-17

Authors

Lioliou, Eleni

Seitanidi, M. May https://orcid.org/0000-0002-7190-7043
Stadtler, Lea
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Text and Data Mining valid from 2026-06-17

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Article History

Received: 1 December 2025

Accepted: 14 May 2026

First Online: 17 June 2026

Declarations

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: Not applicable.

: Not applicable. No identifiable personal data are included in the manuscript.

: Not applicable.

: The authors declare that they have no competing interests.

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