Purpose This study aims to examine the ability of big data analytics (BDA) to investigate
financial reporting quality (FRQ), identify the knowledge base and conceptual structure of …

This article investigates how boards of directors and auditors retrospectively reflect on and
justify their role in the breakdown of governance systems. We focus on state capture in …

Fraudulent activities in organizations pose a serious threat to financial integrity,
sustainability, and trust. This research study examines in detail fraud detection and …

Purpose This study aims to examine how auditors' perfectionism types and time budget
pressure (TBP) influence fraud detection in Egypt. Design/methodology/approach We utilize …

Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor
self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of …

Purposes-This study aims to investigate the problem solved and resolved by accountants in
the country of Indonesia with various educational backgrounds, the scope of business, and …

The advancement of technology, particularly Artificial Intelligence (AI), big data, and
automation, has significantly transformed the accounting profession. This article examines …

Purpose–This paper aims to investigate the role of forensic accounting skills in enhancing
auditor self-efficacy towards fraud detection in Indonesia. In addition, explores the …

This research was conducted to map and describe research related to forensic accounting in
preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected …

Fraud is an unlawful act committed by individuals, both from within and outside an
organization, with the aim of obtaining personal or group benefits that directly harm others …