Review
Open access
Sep 2026
Fraud Detection Using Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Literature Review
The evidence suggests that AI and BDA are most effective when deployed as decision-support mechanisms that complement professional skepticism and audit judgment rather than replace them.
Rosiana Ramadhon, Emmarani Nuristya, Batista Sufa Kefi et al.
· Journal of Creative Power a... · 0 citations