The role of big data analytics in financial fraud detection: A systematic literature review

Abstrak

• Big Data Analytics improves financial fraud detection accuracy • Auditors, analysts, investors, and regulators are primary users • Predictive analytics dominates fraud detection practices • Data integration reduces information asymmetry • Fraud theories enhance machine learning performance

Identifier

• DOI: https://doi.org/10.1016/j.iref.2026.105453
• OpenAlex: https://openalex.org/W7162398253