TY JOUR TI APPLICATION OF LARGE LANGUAGE MODELS AND GENERATIVE AI IN AUDITING AND FINANCIAL STATEMENT ANALYSIS KW large language models KW generative artificial intelligence KW audit KW financial statement analysis KW audit procedure automation KW professional judgment KW verifiability KW accounting and audit data KW application limitations JO Russian Journal of Management AU Gadzhieva, P.N. PY 2026 IS 14 PB Publishing Center RIOR