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Batista Sufa Kefi

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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. · 0 citations

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