ARTIFICIAL INTELLIGENCE (AI), AUDIT, FORENSIC ACCOUNTING; LITERATURE REVIEW

Penulis

  • Dimas M. Ghozali University of Trunojoyo Madura
  • Nur Hayati University of Trunojoyo Madura

DOI:

https://doi.org/10.31000/competitive.v9i1.10039

Kata Kunci:

Artificial intelligence, Audit, Forensic Accounting

Abstrak

Artificial intelligence has become a very useful prima donna in all business activities, especially in the world of accounting and auditing. This can be achieved by automating work processes in real time that prioritize reliability and accuracy. This study aims to map research in the field of artificial intelligence related to auditing and forensic accounting. This research uses a descriptive-qualitative method with a literature review approach. Data sources were collected from articles and journals indexed by Scopus and Sinta, totaling 47 journals with multiple pages such as Emerald, Science Direct, and Google Scholar. The objective of this research mapping is to focus on the application, challenges, opportunities, and strengths of artificial intelligence in fraud prevention and detection. The mapping results show that artificial intelligence related to auditing and forensic accounting is very useful in preventing and detecting financial fraud, with indicators of accuracy, reliability of data, information, and audit evidence. On the other hand, the implementation of artificial intelligence poses serious challenges that will erode the workforce, both in terms of layoffs and income inequality and data security.

Referensi

Akinbowale, O. E., Mashigo, P., & Zerihun, M. F. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry data technology frameworks for internal fraud. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2022.2163560

Akour, S., Matarneh, A. J., & Ali, O. A. (2021). The Effect of Artificial Intelligence Systems on the Performance of the Forensic Accountant in the Jordanian Public Shareholding Companies from the Viewpoint of the Jordanian Audit Offices. 15(6), 1012–1033.

Al-Sayyed, S., Al-Aroud, S., & Zayed, L. (2021). The effect of artificial intelligence technologies on audit evidence. Accounting, 7. https://doi.org/10.5267/j.ac.2020.12.003

Andrew, A., Candy, C., & Robin, R. (2022). Detecting Fraudulent of Financial Statements Using Fraud S.C.O.R.E Model and Financial Distress. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 696. https://doi.org/10.29040/ijebar.v6i1.4394

Asfar, N. A. (2022). Implementation of Forensic Method Using Voice Recognition Technique to Analyze Voice Resemblance Towards Mobile Phone’s Voice Recorder. IJFL (International Journal of Forensic Linguistic), 3(1), 98–104. https://doi.org/10.22225/ijfl.3.1.4606.98-104

Bagianto, A., & Hendriyana, H. (2021). Understand the Role Whistleblowing System and Internal Audit on Fraud Prevention. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 5(3), 374–384. https://doi.org/10.36555/jasa.v5i3.1733

Crossing, G. (2012). The use of Big data analytics and artificial intelligence tools to prevent fraud in the audit field : A conceptual frame.

Darma, A. (2023). The role of financial distress and fraudulent financial reporting : A mediation effect testing. 24(3). https://doi.org/10.18196/jai.v24i3.18397

Davenport, T. H. (2019). Changing Auditing Impact of Artificial Intelligence on Accounting and Auditing. May. https://doi.org/10.2308/jeta-51730

Djunaidi, A., & Soepriyanto, G. (2013). Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia. Binus Business Review, 4(1), 514–530. https://doi.org/10.21512/bbr.v4i1.1416

Faccia, A., Pandey, V., & Banga, C. (2022). Is Permissioned Blockchain the Key to Support the External Audit Shift to Entirely Open Innovation Paradigm ? Journal of Open Innovation: Technology, Market, and Complexity, 8(2), 85. https://doi.org/10.3390/joitmc8020085

Fedyk, A., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process ? 938–985.

Greenman, C. (2017). Exploring the Impact of Artificial Intelligence on the Accounting Profession. 8(3), 1451–1454.

Hasan, A. R. (2022). Artificial Intelligence ( AI ) in Accounting & Auditing : A Literature Review. 440–465. https://doi.org/10.4236/ojbm.2022.101026

Huang, M., & Rust, R. T. (2020). Artificial Intelligence in Service. 21(2), 155–172. https://doi.org/10.1177/1094670517752459

Id, B. C., & Reddy, P. (2022). Using forensic analytics and machine learning to detect bribe payments in regime-switching environments : Evidence from the India demonetization. 1–14. https://doi.org/10.1371/journal.pone.0268965

Ifa, A. N. (2019). the Role of Internal Audit, Fraud Detection and Prevention Universities. Dialektika, 8(August), 63–71. https://www.researchgate.net/publication/362418596

Junaidi, Hartono, J., Suwardi, E., Miharjo, S., & Hartadi, B. (2016). Does auditor rotation increase auditor independence? Gadjah Mada International Journal of Business, 18(3), 315–336. https://doi.org/10.22146/gamaijb.16988

Kahyahthri, S., & Dhamayanthi, A. (2023). Impact of data analytics on reporting quality of forensic audit : a study focus in Malaysian auditors. 09033.

Khaled, A., & Habashneh, A. (2023). Benefits and Challenges of Artificial Intelligence and Blockchain Adoption in Auditing Process : a Research Agenda Benefits and Challenges of Artificial Intelligence and Blockchain Adoption in Auditing Process : A Research Agenda.

Kry, S. F., Peterson, C. B., Howell, R. M., Izewska, J., Lye, J., Clark, C. H., Nakamura, M., Hurkmans, C., Alvarez, P., Alves, A., Bokulic, T., Followill, D., Kazantsev, P., Lowenstein, J., Molineu, A., Palmer, J., Smith, S. A., Taylor, P., Wesolowska, P., & Williams, I. (2018). Remote beam output audits : A global assessment of results out of tolerance. Physics and Imaging in Radiation Oncology, 7(December 2017), 39–44. https://doi.org/10.1016/j.phro.2018.08.005

Lannai, D., Nasaruddin, F., & Hajar, S. (2017). Auditor Accountability within Framework of Bugis Cultural Values: CPA Firms Study in Makassar City. Research Journal of Finance and Accounting, 8(21), 41–49.

Lee, C. S., & Tajudeen, F. P. (2020). Usage and Impact of Artificial Intelligence on Accounting : Evidence from Malaysian Organisations. 13(1), 213–240.

Leitner-hanetseder, S., Eisl, C., & Forstenlechner, C. (2021). A profession in transition : actors , tasks and roles in AI-based accounting. 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201

Lestari, W., Susilowati, D., & Ramadhani, W. (2018). The Role of Forensic Accountant and Investigative Audit in Fraud Detection on Banking Sector in Indonesia. Simposium Nasional Akuntasi XX, 1–26.

Maiti, M., Kotliarov, I., & Lipatnikov, V. (2021). Blockchain : Research and Applications A future triple entry accounting framework using blockchain technology. Blockchain: Research and Applications, 2(4), 100037. https://doi.org/10.1016/j.bcra.2021.100037

Malladhi, A. (2023). Artificial Intelligence and Machine Learning in Forensic Accounting. 10(7), 6–20.

Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industry. Int. J. Econ. Bus. Adm., 8.

Nikmah, N., & Arjoen, M. R. (2023). Financial Statement Fraud, Audit Committee and Audit Quality: Insight into Fraud Diamond Theory. International Journal of Social Service and Research, 3(3), 605–620. https://doi.org/10.46799/ijssr.v3i3.308

Noordin, N. A., & Hussainey, K. (2022). The Use of Artificial Intelligence and Audit Quality : An Analysis from the Perspectives of External Auditors in the UAE.

Omar, N., Koya, R. K., Sanusi, Z. M., & Shafie, N. A. (2014). Financial Statement Fraud: A Case Examination Using Beneish Model and Ratio Analysis. International Journal of Trade, Economics and Finance, 5(2), 184–186. https://doi.org/10.7763/ijtef.2014.v5.367

Pebruary, S. (2022). Analysis of Timeliness of Financial Reporting Companies Listed on the Indonesia Stock Exchange. Ihtiyath : Jurnal Manajemen Keuangan Syariah, 8(2), 203–212. https://doi.org/10.32505/ihtiyath.v5i2.3741

Rabea, S., & Salmen, K. (2021). Dataset for audit dimensions in an emerging market : Developing a panel database of audit effectiveness and efficiency. Data in Brief, 36, 107061. https://doi.org/10.1016/j.dib.2021.107061

Rengganis, R. M. Y. D., Sari, M. M. R., Budiasih, I. G. A. ., Wirajaya, I. G. A., & Suprasto, H. B. (2019). The fraud diamond: element in detecting financial statement of fraud. International Research Journal of Management, IT and Social Sciences, 6(3), 1–10. https://doi.org/10.21744/irjmis.v6n3.621

Rohmah, K. L., Arisudhana, A., & Nurhantoro, T. S. (2022). THE FUTURE OF ACCOUNTING WITH ARTIFICIAL INTELLIGENCE :

Sabatian, Z., & Hutabarat, F. M. (2020). the Effect of Fraud Triangle in Detecting Financial Statement Fraud. Jurnal Akuntansi, 10(3), 231–244. https://doi.org/10.33369/j.akuntansi.10.3.231-244

Saragih, A. D. (2023). SYSTEMATIC LITERATURE REVIEW : DAMPAK TEKNOLOGI BIG DATA ANALYTICS DALAM MENDETEKSI FRAUD PADA BIDANG AUDIT. 12, 1–9.

Sari, M. P., Mahardika, E., Suryandari, D., & Raharja, S. (2022). The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2150118

Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492

Serly, S., & Eddy, E. (2020). The Effect of Financial Ratios in Detecting Fraudulent Company Listed on The Indonesia Stock Exchange. Global Financial Accounting Journal, 4(2), 39. https://doi.org/10.37253/gfa.v4i2.1232

Setiawan, N., Rohemah, R., & Aulia, I. F. (2023). Independence for Internal Auditors: Is it Necessary? Jurnal Riset Akuntansi Dan Auditing, 10(2), 25–34. https://doi.org/10.55963/jraa.v10i2.542

Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325

Statement, F. (2018). Exploring the Growing Use of Technology in the Audit , with a Focus on Data Analytics. January.

Wati, D. E., & Estiningrum, S. D. (2022). Peningkatan Pengendalian Internal Pada Pembelian Bahan Baku Di Masa Pandemi (PT. Gajah Mas Tulungagung). Owner, 6(3), 2826–2832. https://doi.org/10.33395/owner.v6i3.922

Wati, Y., & Chandra, T. (2022). Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management. The Indonesian Journal of Accounting Research, 25(02), 221–248. https://doi.org/10.33312/ijar.603

Year, M. F. (2023). “ An Exploratory Study on the use of Data Analytics and Artificial Intelligence in Forensic Accounting Investigations .†10(8), 214–230.

Yudhistira, R. A., & Habiburochman, H. (2017). The Influence of Organizational Culture, Professional Commitment and Level of Religiosity to Ethical Judgement of the Auditor: Indonesia Evidence. The Indonesian Journal of Accounting Research, 20(2), 215–236. https://doi.org/10.33312/ijar.372

Zemánková, A. (2019). Artificial intelligence and blockchain in audit and accounting: literature review. WSEAS Trans. Bus. Econ., 16.

Unduhan

Diterbitkan

2026-01-15

Terbitan

Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.