Dr. Alejandro M. Ríos. “Digital Transformation, Financial Reporting Integrity, and Advanced Technologies: An Integrated Theoretical Examination of ERP, Blockchain, AIS, Automation, and Non-GAAP Reporting Practices”. Academic Reseach Library for International Journal of Computer Science & Information System, vol. 10, no. 10, Oct. 2025, pp. 102-8, https://colomboscipub.com/index.php/arlijcsis/article/view/72.