Artificial Intelligence in Accounting Research Lines
Abstract
The digital transformation has deeply impacted accounting practices, particularly in the field of forensic accounting. This article examines the role of digital tools applied to the detection of financial fraud, such as big data analysis, automated audit software, artificial intelligence, and blockchain technology. It addresses the main types of financial fraud, presents real and simulated case studies, and analyzes the ethical and professional challenges associated with these new methodologies. The findings show that digitalization not only increases efficiency and accuracy in audits but also redefines the skillset required for the modern forensic accountant. It is concluded that the critical and ethical integration of these technologies is essential to ensure transparency, traceability, and trust in modern accounting processes.
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