Sarcouncil Journal of Economics and Business Management

Abstract: Digital assurance technologies and their embrace by the U.S. capital markets contribute to an ever-growing degree of integrity and transparency, trust, and systemic resilience. Artificial Intelligence (AI) and blockchain have turned into essential tools for enhancing financial due diligence and mitigating systemic risk. This review is to assess the extent to which the AI- and blockchain-based assurance mechanisms enhance financial oversight, audit quality, and market stability overall. The research employs a conceptual literature review and two case studies in the United States to examine both successful and unsuccessful implementations of digital assurance. The first one reviews a Nasdaq blockchain-based system of shareholder voting and validation of transactions that improved efficiency, transparency, and investor confidence. The second example provides the investigation of a failed model of digital assurance at Silvergate Bank, where liquidity stress and mistrust were caused by ineffective governance and the absence of cybersecurity. Results indicate that the controlled use of digital assurance technologies positively affects audit traceability and system reliability, whereas an inadequate supervision level can increase financial risks. The research concludes that regulatory-aligned and ethically oriented structures of assurance are critical to enhancing the resilience of U.S. capital markets, that standardized procedures, explainable artificial intelligence, and enhanced regulatory cooperation are necessary to ensure investor confidence.