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

Mehta, Kamakshi; Mittal, Prabhat; Gupta, Pankaj; Tandon, J.K.

doi:10.1007/978-981-16-2597-8_50

Cited by 20 publications

(8 citation statements)

References 24 publications

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“…Small and medium enterprises are mostly ignored and therefore authors have explored this area of SMEs to study that how the key capabilities i.e., entrepreneurship and innovation affects the performance of a firm. So, the authors are filling this gap that how performance of SMEs get affected through entrepreneurship and innovation (Mittal et. al., 2022).…”

Section: 3mentioning

confidence: 99%

Innovation as a Catalytic Factor for Growth in Indian Small and Medium Enterprises

2023

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Innovation is the pre-requisite of survival &success in each generation. Right from the stone age to the digital age of the present day; the human civilization has gone under countless revolutionary changes. Today’s astonishing statusis not reached overnight; nonetheless, it is the result of a very lengthyseries of umpteen subtle changes.Change is an ever-inevitable phenomenon of nature as well as market; which may be in disguise of a challenge or opportunity to every industry and firm.Whether a change is foreseeable or not; its implications and repercussions are affected in a manner, that how that very change is embraced by an organization or industry. An enterprise may be big or small, however the degree of its refinementto accommodate a change is dependent on the consistency and strength of its innovative capacity. This study is a consolidated review, which seeks to substantiate the existence of a certain correlation between the degree of innovative strategies in the people, product and process of various Indian Small and Medium Enterprises;and the prospective potential of its benefits at the firm level innovation of such enterprises. Keywords Innovation, Entrepreneurship, Performance, Competitiveness, Productivity

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Section: 3mentioning

confidence: 99%

Innovation as a Catalytic Factor for Growth in Indian Small and Medium Enterprises

2023

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“…The global e-commerce business was valued at $2.29 trillion (John, 2018, Gupta andMittal, 2015) and forecasts predict that it will increase to $4 trillion by 2020, because of a rise in sales that is in the double digits throughout the globe. (eMarketer, 2016, Mehta et. al.…”

Section: E-issn: 2394-3130mentioning

confidence: 99%

Consumer Buying Behaviour towards Online Shopping

Pal

Kumari²

2023

JBMIS

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Online marketing has gained huge popularity and importance all over the world. It is expected that by the end of 2040, the number rise to more than 1.5 billion as far as internet user is concerned. Considering the wide range of benefits, it provides to marketers as well as customers, it has become one of the leading mediums of marketing. The study aims to analyse the consumer habits while using internet shopping and also to determine the factors which motivates the consumer to make purchase via the online shopping. The study comprises of empirical research design. The study was carried out in Patna city, Bihar during two weeks (From 14th January to 28th January 2023). Convenience sampling technique was used to collect 50 samples using Google Form. Both primary and secondary data have been used in this study. Bar diagram, pie chart, and percentage method have been used to analyse the data. The findings of the study reveal that respondent shop mostly online shopping as compared to offline, number of purchases made is once in a month and almost all respondent relies on online shopping to purchase mostly electronic gadget followed by clothes and they feel convenient and secure while buying online product. It is also found out that online shopping is cheaper than the offline shopping and the product quality is also good in online shopping. Conclusions from this research indicate that customer buying behaviour towards online shopping is influenced by a wide range of characteristics, usage pattern, and factors including but not limited to age, gender, price, convenience, satisfaction, frequency, type of product, money spent, satisfaction level, convenience, product quality and so on. The study overall concludes that consumer habits and factors affect the buying behaviour towards online shopping.

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“…As artificial intelligence continues to advance, there is a great opportunity for accountants and auditors to provide more value to their clients by utilizing these technologies (Mehta et al, 2022). Specifically, the use of AI can allow forensic accountants and auditors to focus on tasks that require human expertise, while leaving repetitive tasks to be handled by machines.…”

Section: 5effect Of Artificial Intelligence On Forensic Accountingmentioning

confidence: 99%

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Alhumoudi,

Alhumoudi

2023

Journal of Forensic Accounting Profession

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The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.

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

Cited by 20 publications

References 24 publications

Innovation as a Catalytic Factor for Growth in Indian Small and Medium Enterprises

Innovation as a Catalytic Factor for Growth in Indian Small and Medium Enterprises

Consumer Buying Behaviour towards Online Shopping

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

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