Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
August 21, 2025Jurnal Ilmiah Akuntansi KesatuanOpen Access

Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting with Internal Control

View Full Paper
Ask AI
Bookmark
Share

Authors

MDMustafa DaudState DumaEPEben Haezer Basran Patandean

Discussion

Loading...

Member takes

Implication

Quantitative analysis shows internal control mediates digital and forensic accounting's impact on fraud detection effectiveness.

Key Points

  • Internal control significantly enhances fraud detection effectiveness, linking it to digital and forensic accounting.
  • Findings indicate that digital accounting and forensic accounting alone do not directly impact fraud detection effectiveness.
  • Quantitative analysis utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) supports the results.
  • Strengthening internal controls is crucial for maximizing the benefits of technological tools in fraud prevention.

Cite This Study

Daud et al. (2025) studied this question.

synapsesocial.com/papers/68af5231ad7bf08b1eada45dhttps://doi.org/10.37641/jiakes.v13i4.3778
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Implications of Big Data in Accounting: Challenges and Opportunities2024 · 53 citations
  2. 2Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur2024 · 11 citations
  3. 3FORENSIC ACCOUNTING IN THE DIGITAL AGE: A U.S. PERSPECTIVE: SCRUTINIZING METHODS AND CHALLENGES IN DIGITAL FINANCIAL FRAUD PREVENTION2023 · 70 citations
  4. 4To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector2023 · 52 citations
  5. 5Accounting Students’ Interest in the Auditing Profession in the Digitalization Era2025 · 2 citations