Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
Emerging Technologies in M&A Due Diligence: How AI and Blockchain Strengthen Risk Detection in the U.S. Market
Sophia Aryeetey, Matthew Oman-Amoako
27 June 2026 · Vol. 2, Issue 6, pp. 344-351
DOI: 10.65150/EP-jefrr/V2E6/2026-06
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What is this article about?
Although Mergers and acquisitions (M&A) continue to be the major driver for organizational growth in the US, nearly 90 percent of them do not generate synergies because there is ineffective risk identification in their due diligence process. The conventional approaches become less useful when dealing with large and complex amounts of data, which causes information asymmetries, human errors, and risk oversights.
Article at a glance
- Published
- 27 June 2026
- Volume / issue / pages
- Vol. 2, Issue 6, pp. 344-351
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
Although Mergers and acquisitions (M&A) continue to be the major driver for organizational growth in the US, nearly 90 percent of them do not generate synergies because there is ineffective risk identification in their due diligence process. The conventional approaches become less useful when dealing with large and complex amounts of data, which causes information asymmetries, human errors, and risk oversights. The aim of this narrative review is to provide insight into how modern technologies – artificial intelligence and blockchain – can revolutionize due diligence by improving risk detection and decision-making efficiency. The paper draws on literature ranging from 2020 to 2026 and applies the theoretical background related to the Agency Theory, Information Asymmetry Theory, Transaction Cost Economics, and Resource-Based View. The proposed IAB-DDF is a multi-layered framework combining AI-driven predictive analysis, anomaly detection, and NLP with blockchain’s inherent capabilities such as immutable ledger, smart contract, and audit trail. Such a combination allows for more accurate data validation, timely risk assessment, and lower transaction costs. The paper also highlights the importance of governance structures through human intervention and explainable AI. This study helps consolidate fragmented literature on the issue at hand and hence contributes to the emergent area of technology-enabled corporate governance. The research finds that integration of AI with blockchain can greatly enhance the trustworthiness of transactions and mitigate risks; however, empirical validation of findings is necessary across industries.
Keywords: Mergers and Acquisitions (M&A), Due Diligence, Risk Detection, Artificial Intelligence (AI), Blockchain Technology
Cite this article
Sophia Aryeetey, & Matthew Oman-Amoako (2026). Emerging Technologies in M&A Due Diligence: How AI and Blockchain Strengthen Risk Detection in the U.S. Market. Journal of Economic, Finance Research and Review, 2(6), 344-351. https://doi.org/10.65150/EP-jefrr/V2E6/2026-06
@article{Sophia2026,
title = {Emerging Technologies in M&A Due Diligence: How AI and Blockchain Strengthen Risk Detection in the U.S. Market},
author = {Sophia Aryeetey and Matthew Oman-Amoako},
journal = {Journal of Economic, Finance Research and Review},
year = {2026},
volume = {2},
number = {6},
pages = {344-351},
doi = {10.65150/EP-jefrr/V2E6/2026-06},
url = {https://doi.org/10.65150/EP-jefrr/V2E6/2026-06}
}Questions about this article
Who wrote this article?
Sophia Aryeetey, Matthew Oman-Amoako.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 6, pages 344-351, published by EP Journals Group on 27 June 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E6/2026-06 (https://doi.org/10.65150/EP-jefrr/V2E6/2026-06).
How do I cite this article?
APA: Sophia Aryeetey, & Matthew Oman-Amoako (2026). Emerging Technologies in M&A Due Diligence: How AI and Blockchain Strengthen Risk Detection in the U.S. Market. Journal of Economic, Finance Research and Review, 2(6), 344-351. https://doi.org/10.65150/EP-jefrr/V2E6/2026-06
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