Emerging Technologies in M&A Due Diligence: How AI and Blockchain Strengthen Risk Detection in the U.S. Market
DOI:
https://doi.org/10.65150/EP-jefrr/V2E6/2026-06Keywords:
Mergers and Acquisitions (M&A), Due Diligence, Risk Detection, Artificial Intelligence (AI), Blockchain TechnologyAbstract
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.
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Copyright (c) 2026 Sophia Aryeetey , Matthew Oman-Amoako (Author)
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