Artificial Intelligence and Its Role in Forensic Accounting Investigations

International audience The integration of artificial intelligence (AI) into forensic accounting represents a significant transition from traditional manual auditing toward more efficient, accurate, and proactive fraud detection. This study examines the relationship between AI adoption and fraud detection effectiveness using survey data from 120 forensic accountants in Nigeria. Employing descriptive statistics, correlation, and multiple regression analyses, the study evaluates how AI techniques and organizational support influence forensic investigation outcomes. Findings reveal a strong positive relationship between AI usage and fraud detection effectiveness (β = 0.68, p < 0.001), with organizational support also contributing significantly (β = 0.22, p = 0.002). The model explains 70% of the variance in fraud detection effectiveness. Results support Fraud Triangle Theory (Cressey, 1953) and Agency Theory (Jensen & Meckling, 1976), demonstrating that AI reduces fraud opportunities and enhances monitoring mechanisms. The study highlights the need for ethical frameworks, regulatory oversight, and investment in AI capacity development in emerging economies.