Work

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

Year: 2026

Type: review

Abstract: • 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

Source: International Review of Economics & Finance

DOI: 10.1016/j.iref.2026.105453

Authors: Dedik Nur Triyanto, Syaiful Ali

Institutions: Universitas Gadjah Mada, Telkom University

Language: English

Topic: Benford’s Law and Fraud Detection

Subfield: Statistics and Probability

Field: Mathematics

Domain: Physical Sciences

Open Access status: gold

Estimated APC paid: $1,930

Funder: Lembaga Pengelola Dana Pendidikan