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.
Norolahzadeh,N. and eftekhari,S. (2025). AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency.. Journal of Accounting and Management Vision, 8(101), 221-225.
MLA
Norolahzadeh,N. , and eftekhari,S. . "AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency.", Journal of Accounting and Management Vision, 8, 101, 2025, 221-225.
HARVARD
Norolahzadeh N., eftekhari S. (2025). 'AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency.', Journal of Accounting and Management Vision, 8(101), pp. 221-225.
CHICAGO
N. Norolahzadeh and S. eftekhari, "AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency.," Journal of Accounting and Management Vision, 8 101 (2025): 221-225,
VANCOUVER
Norolahzadeh N., eftekhari S. AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency.. Journal of Accounting and Management Vision, 2025; 8(101): 221-225.