Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency.

Document Type : -

Authors
1 Assistant Professor, Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran
2 PhD student in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
Emerging markets face unique challenges in managing fraud-related risks due to rapid digital transformation, changing regulatory frameworks, and limited access to advanced technological infrastructure. This study explores how artificial intelligence (AI) can be strategically used to enhance fraud risk management, improve regulatory oversight, and increase digital transparency in these areas.
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