Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review

Name: Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review
Creator: Luis Angel Meneses Cerón
Published: 2026-06-22T18:34:10.545Z
Keywords: Artificial Intelligence, Auditing, Machine Learning

Meneses Cerón, Luis Angel; Fernández Rengifo, Eliana; Pino Terán, Victoria; Albán Lara, Maria Alejandra; Vega Sánchez, Rosa; Fuentes Sánchez, Jhon Jairo

doi:10.17632/wm4zhydj8c.1

Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review

Published: 22 June 2026| Version 1 | DOI: 10.17632/wm4zhydj8c.1

Contributors:

Luis Angel Meneses Cerón,

, Victoria Pino Terán, Maria Alejandra Albán Lara, Rosa Vega Sánchez, Jhon Jairo Fuentes Sánchez

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The present article, entitled Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review, examines the role of artificial intelligence (AI) and machine learning in transforming forensic accounting for the detection of accounting fraud. The research was conducted through a systematic literature review based on the PRISMA protocol, analyzing 76 publications indexed in Scopus between 2019 and 2026.

Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review

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