Artificial Intelligence and Its Role in Forensic Accounting Investigations

Aruna Ishola Mamidu, Abiodun Joshua Fagboye, Olatunde Mustapha Olaoye, Soliu Ayodele Aladesawe and Daniel Ifeoluwa Adeleke
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Aruna Ishola Mamidu: Department of Accounting, Achievers University, Owo, Ondo State, Nigeria.
Abiodun Joshua Fagboye: Department of Accounting, Achievers University, Owo, Ondo State, Nigeria.
Olatunde Mustapha Olaoye: Department of Accounting, Achievers University, Owo, Ondo State, Nigeria.
Soliu Ayodele Aladesawe: Department of Accounting, Achievers University, Owo, Ondo State, Nigeria.
Daniel Ifeoluwa Adeleke: Department of Accounting, Achievers University, Owo, Ondo State, Nigeria.

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Abstract: The integration of artificial intelligence (AI) into forensic accounting represents a significant transition from traditional manual auditing toward more efficient, accurate, and proactive fraud detection. This study examines the relationship between AI adoption and fraud detection effectiveness using survey data from 120 forensic accountants in Nigeria. Employing descriptive statistics, correlation, and multiple regression analyses, the study evaluates how AI techniques and organizational support influence forensic investigation outcomes. Findings reveal a strong positive relationship between AI usage and fraud detection effectiveness (β = 0.68, p

Date: 2026-05-18
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Published in Asian Research Journal of Current Science, 2026, 8 (1), pp.200-209

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05629902

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