What does this research mean for the field?

Technological innovations such as machine learning and blockchain significantly enhance fraud detection and audit quality, but their effectiveness depends on strong corporate governance, ethical standards, and human factors. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To synthesize recent academic research and develop a comprehensive conceptual framework examining how technological advancements, corporate governance, and professional ethics influence audit quality and fraud mitigation.

September 2, 2026International Journal of Ethics and Systems

The impact of technological innovations, corporate governance and professional ethics on audit quality and fraud detection: a literature review

View Full Paper

Ask AI

Bookmark

Authors

ASArbana SahitiUniversity Clinical Center of Kosovo LÇLum ÇollakuUniversity of Prishtina

Discussion

Member takes

Implication

Systematic review demonstrates improved fraud detection and audit quality in corporate accounting, highlighting that advanced technologies require strong governance and ethics.

Key Points

To synthesize recent academic research and develop a comprehensive conceptual framework examining how technological advancements, corporate governance, and professional ethics influence audit quality and fraud mitigation.
Systematic literature review of 83 open-access research articles published between 2010 and 2025 indexed in the SCOPUS database.
Thematic synthesis categorizing studies by author, year, field, research methodology, and analytical focus across technological, governance, and ethical dimensions.
Technological innovations—specifically machine learning, big data analytics, and blockchain—qualitatively improve fraud detection capabilities and overall audit quality.
Technological effectiveness remains strictly dependent on organizational and human factors, including robust board oversight, auditor independence, forensic auditing methods, and ethical culture.

Cite This Study

Sahiti et al. (2026) studied this question.

synapsesocial.com/papers/6a97e275c562ede874ec68b3 https://doi.org/10.1108/ijoes-10-2025-0561

View Full Paper

Ask AI

Bookmark

Implication

Systematic review demonstrates improved fraud detection and audit quality in corporate accounting, highlighting that advanced technologies require strong governance and ethics.

The impact of technological innovations, corporate governance and professional ethics on audit quality and fraud detection: a literature review

Discussion

Member takes

Implication

Key Points

Cite This Study

The impact of technological innovations, corporate governance and professional ethics on audit quality and fraud detection: a literature review

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider