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Analyzing the Impact of Forensic Accounting in the Detection of Financial Fraud: The Mediating Role of Artificial Intelligence

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International Conference on Innovative Computing and Communications

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1388))

Abstract

In the recent times, the financial sector has witnessed number of financial scams in the markets raising concerns for the professionals and the auditors accountable for ensuring transparency and accuracy in the day-to-day auditing activities. Globally, the use of artificial intelligence has prominently increased the ability of a machine combined with human intelligence and has added to the ability of traditional methods to deal with financial information manipulation. The study aims to identify the mediating role of artificial intelligence tools in the forensic accounting and the detection of financial frauds. The study has developed a research model using structural equation modeling to examine the influence of forensic accounting in the detection of financial frauds. The results can help professionals understanding the benefits of AI technology in the forensic accounting domain that can facilitate combating fraud.

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Author information

Authors and Affiliations

  1. Jaipur National University, Jaipur, Rajasthan, India

    Kamakshi Mehta & J. K. Tandon

  2. Satyawati College (Evening), University of Delhi, Delhi, India

    Prabhat Mittal

  3. Jamia Milia Islamia University, New Delhi, India

    Pankaj Kumar Gupta

Authors
  1. Kamakshi Mehta
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  2. Prabhat Mittal
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  3. Pankaj Kumar Gupta
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  4. J. K. Tandon
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Editor information

Editors and Affiliations

  1. Maharaja Agrasen Institute of Technology, Delhi, India

    Ashish Khanna

  2. Department of Computer Science Engineering, Maharaja Agrasen Institute of Technology, Rohini, Delhi, India

    Deepak Gupta

  3. Rajnagar Mahavidyalaya, Birbhum, India

    Siddhartha Bhattacharyya

  4. Faculty of Computers and Information, Cairo University, Giza, Egypt

    Aboul Ella Hassanien

  5. Department of Computer Science, Shaheed Sukhdev College of Business Studies, Rohini, India

    Sameer Anand

  6. Department of Computer Science, Shaheed Sukhdev College of Business Studies, Rohini, Delhi, India

    Ajay Jaiswal

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© 2022 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Mehta, K., Mittal, P., Gupta, P.K., Tandon, J.K. (2022). Analyzing the Impact of Forensic Accounting in the Detection of Financial Fraud: The Mediating Role of Artificial Intelligence. In: Khanna, A., Gupta, D., Bhattacharyya, S., Hassanien, A.E., Anand, S., Jaiswal, A. (eds) International Conference on Innovative Computing and Communications. Advances in Intelligent Systems and Computing, vol 1388. Springer, Singapore. https://doi.org/10.1007/978-981-16-2597-8_50

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