Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

Purpose – The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have relevant expertise to prevent fraud. Such...

Purpose The study aims to explore the reasons behind external auditors' failure to detect and report fraud. Design/methodology/approach Semi-structured interviews were conducted with twenty-four experienced Big 4 auditors. Findings The present study reveals power issues within audit firms and...