The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...

1. The new corporate data ecosystem (Federica De Santis) -- 2. From data to corporate decision-making process (Mariarita Pierotti) -- 3. An introduction to Artificial Intelligence (Anna Monreale) -- 4. The need of Trustworthy Artificial intelligence (Anna Monreale) -- 5. Artificial Intelligence...

In recent years we have been inundated with news of corporations under investigation because of questionable accounting practices. In the worst case scenarios, companies such as Enron have gone bankrupt and ceased to exist because of lack of oversight and controls. Greedy high-level executives...

This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting environment, providing some theoretical explanations of the phenomenon from the field of criminology, and exploring some outcome situations arising from corporate fraud