[1]
A. Rawashdeh, M. K. K. Afaneh, B. Alrawashdeh, M. M. Alrfai, and N. H. Alrawashedh, “Directional Asymmetry in banking Journal Entries: A Machine Learning Perspective on Audit Risk Prioritization”, IJAIML, vol. 6, no. 10s, pp. 147–161, Sep. 2026.