Mohammad, Zahurul, Abu, Faysal, Ataur, Mohammad, Samirul Mia, Islam, Sayed, Ahmed, Rahman, Aziz, Islam

Artificial Intelligence in Financial Reporting Fraud Detection: An Empirical Investigation of Auditor Trust as a Mediating Mechanism in U.S. Markets

An integrated model in which Auditor Trust in AI Systems mediates the effects of AI Predictive Capability, Explainable AI, Data Quality, and AI Governance and Internal Control Quality on Perceived Financial Reporting Fraud Detection Effectiveness shows that AI-enabled fraud detection is a socio-technical outcome that d...