Advancing Fraud Prevention with AI

The growing occurrence of digital and online financial crimes has created a demand for investigative methods that combine accounting expertise with technological skills. This Collection examines the vital role Artificial Intelligence (AI) plays in uncovering, preventing, and investigating Fraud and digital financial crimes. It explores how AI experts work alongside digital forensics professionals to gather, safeguard, and interpret electronic evidence while maintaining compliance with legal and ethical guidelines. The research collection emphasizes the competencies, expertise, and credentials necessary for effective forensic accounting in today's digital landscape, such as proficiency with forensic software, knowledge of cybercrime investigation methods, and understanding of relevant legal standards. It also examines the operations of digital forensics laboratories, specialized IT forensic services, and practical applications like fraud detection. By addressing both theoretical and hands-on elements of digital forensic accounting, this collection highlights the field’s crucial role in promoting financial transparency, strengthening corporate governance, and combating fraud.

The rapid growth of digital technologies and online financial systems has led to a significant rise in cyber-enabled financial crimes, including fraud, money laundering, and manipulation of electronic financial records. Traditional auditing and investigative methods are often insufficient to detect complex digital fraud schemes that operate across multiple platforms and jurisdictions. This Research Topic aims to explore how Artificial Intelligence (AI) can enhance digital forensic accounting practices in detecting, preventing, and investigating financial crimes. It focuses on integrating AI techniques such as machine learning, data analytics, and automated anomaly detection with digital forensic methodologies to improve the accuracy and efficiency of fraud investigations. The research also seeks to examine how collaboration between forensic accountants, AI specialists, and digital forensic investigators can strengthen evidence collection, analysis, and reporting processes while maintaining compliance with legal and ethical standards.

Submissions may address, but are not limited to, the following themes:

1. AI and machine learning applications in fraud detection and financial crime investigation

2. Digital evidence collection, preservation, and analysis in forensic accounting

3. Use of forensic software and advanced data analytics in financial investigations

4. Cybercrime investigation methods related to financial fraud and digital transactions

5. Email, communication, and digital record analysis in fraud cases

6. Legal, ethical, and regulatory considerations in digital forensic investigations

7. Role of digital forensics laboratories and specialized IT forensic services

8. Skills, competencies, and professional standards for modern forensic accountants

Article types and fees

This Research Topic accepts the following article types, unless otherwise specified in the Research Topic description:

• Brief Research Report
• Community Case Study
• Conceptual Analysis
• Data Report
• Editorial
• FAIR² Data
• FAIR² DATA Direct Submission
• General Commentary
• Hypothesis and Theory
• ... View all formats

Articles that are accepted for publication by our external editors following rigorous peer review incur a publishing fee charged to Authors, institutions, or funders.

Article types

This Research Topic accepts the following article types, unless otherwise specified in the Research Topic description:

• Brief Research Report
• Community Case Study
• Conceptual Analysis
• Data Report
• Editorial
• FAIR² Data
• FAIR² DATA Direct Submission
• General Commentary
• Hypothesis and Theory
• Methods
• Mini Review
• Opinion
• Original Research
• Perspective
• Policy and Practice Reviews
• Review
• Study Protocol
• Systematic Review
• Technology and Code

Keywords: Fraud Prevention, Fraud Mitigation, Fraud Investigation, Artificial Intelligence, Forensic accounting

Important note: All contributions to this Research Topic must be within the scope of the section and journal to which they are submitted, as defined in their mission statements. Frontiers reserves the right to guide an out-of-scope manuscript to a more suitable section or journal at any stage of peer review.