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Artificial Intelligence Challenges and Its Impact on Detection and Prevention of Financial Statement Fraud: A Theoretical Study
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Author(s): Archna (Lovely Professional University, India)and Nidhi Bhagat (Lovely Professional University, India)
Copyright: 2024
Pages: 21
Source title:
Demystifying the Dark Side of AI in Business
Source Author(s)/Editor(s): Sumesh Dadwal (Northumbria University, UK), Shikha Goyal (Lovely Professional University, India), Pawan Kumar (Lovely Professional University, India)and Rajesh Verma (Lovely Professional University, India)
DOI: 10.4018/979-8-3693-0724-3.ch004
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Abstract
The detection and prevention of financial statement fraud is a critical concern in maintaining the credibility and reliability of financial reporting. In response to this ongoing challenge, researchers are exploring innovative solutions that leverage artificial intelligence (AI) technology. This study investigates the potential application of AI techniques, such as machine learning algorithms, natural language processing, and data mining, in enhancing forensic accounting practices for detecting and preventing financial statement fraud. Furthermore, the research examines the inherent challenges and limitations involved in implementing AI systems within forensic accounting. The findings of this research contribute valuable insights to organizations, regulatory bodies, and forensic professionals, assisting them in their efforts to combat financial fraud and promote the accuracy of financial reporting systems.
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