Rañeses, John Joshua C., Dr. Ain Bemisal Alavi, Rafia, and Arshiya Subhani. “The AI Implementation Gap: Policy–Audit Misalignment in the UAE and Egypt”. Journal of Business Insight and Innovation 5, no. 7 (July 18, 2026): 151–183. Accessed July 21, 2026. https://insightfuljournals.com/index.php/JBII/article/view/100.