چکیده مقاله
The increasing complexity of diversified holding companies has fundamentally challenged traditional approaches to financial supervision, regulatory compliance, and corporate governance Operating across multiple industries, jurisdictions, and regulatory environments, diversified holdings are characterized by fragmented information systems, multilayer governance structures, heterogeneous risk profiles, and significant information asymmetries between headquarters and subsidiaries Conventional supervisory mechanisms primarily based on periodic reporting, manual audits, and retrospective compliance reviews are increasingly unable to provide the real time visibility, predictive intelligence, and governance assurance required in contemporary organizational environments Although Regulatory Technology RegTech and Supervisory Technology SupTech have emerged as promising responses to these challenges, existing research remains largely fragmented, focusing on isolated technological solutions rather than integrated governance capabilities This study introduces Intelligent RegTech Governance IRG as a novel governance construct that extends existing RegTech literature beyond compliance automation toward adaptive, explainable, and trust generating supervision Drawing upon Agency Theory, Institutional Theory, Regulatory Governance Theory, Smart Governance Theory, and Self Generating Trust Institutions Theory, the study conceptualizes IRG as an organizational capability through which artificial intelligence, regulatory technology, supervisory infrastructures, and trust intelligence mechanisms collectively transform financial supervision into a continuous, predictive, and legitimacy enhancing governance function Using the Design Science Research DSR paradigm, the article develops an integrated governance artifact specifically designed for diversified holding companies The proposed framework consists of four interdependent intelligence domains: Supervisory Intelligence, Regulatory Intelligence, Risk Intelligence, and Trust Intelligence While supervisory, regulatory, and risk intelligence improve visibility, compliance effectiveness, and predictive risk management, the Trust Intelligence layer functions as the central governance mechanism through which transparency, accountability, incentive alignment, participatory legitimacy, institutional reproducibility, and adaptive governance are operationalized This layer addresses a critical gap in current RegTech research by explaining how technological intelligence can be translated into institutional legitimacy and sustainable governance performance The study contributes to the literature in three ways First, it introduces Intelligent RegTech Governance as a new theoretical construct within the intersection of governance, financial supervision, and digital regulation Second, it develops the concept of Trust Intelligence as the missing governance mechanism connecting AI enabled supervision with institutional trust generation Third, it proposes a trust centric Design Science framework for evaluating governance artifacts beyond technical performance criteria From a practical perspective, the framework provides regulators, boards of directors, compliance officers, and technology architects with a roadmap for developing intelligent supervisory ecosystems capable of reducing information asymmetry, strengthening governance resilience, enhancing regulatory interoperability, and improving organizational adaptability under conditions of regulatory uncertainty and organizational complexity
کلیدواژهها
نویسندگان
Ahmad Ahmadi
PhD Student in Financial Engineering Islamic Azad University
Ahmad Ahmadi
PhD Student in Financial Engineering Islamic Azad University
Hosein Mombeini
Faculty member of Islamic Azad University Central Tehran Branch
Hosein Mombeini
Faculty member of Islamic Azad University Central Tehran Branch
شیوه ارجاع
Ahmadi, Ahmad and Mombeini, Hosein,1405,Intelligent RegTech Governance: Integrating Artificial Intelligence, Supervisory Technology, and Trust Intelligence for Smart Financial Supervision in Diversified Holding Companies,The 14th International Conference on Management, Accounting, Banking and Economics of Iran,Mashhad
ارائهشده در
مجموعه مقالات چهاردهمین کنفرانس بین المللی مدیریت، حسابداری، بانکداری و اقتصاد ایران30 خرداد 1405 · مشهد