{"id":"https://openalex.org/W7225824287","doi":"https://doi.org/10.4038/ijabf.v12i1.195","title":"Effectiveness Of Digitally Driven Forensic Audit Techniques In Enhancing Fraud Detection And Prevention: An Empirical Study From The Resourcebased Perspective","display_name":"Effectiveness Of Digitally Driven Forensic Audit Techniques In Enhancing Fraud Detection And Prevention: An Empirical Study From The Resourcebased Perspective","publication_year":2026,"publication_date":"2026-11-11","ids":{"openalex":"https://openalex.org/W7225824287","doi":"https://doi.org/10.4038/ijabf.v12i1.195"},"language":"en","primary_location":{"id":"doi:10.4038/ijabf.v12i1.195","doi":"https://doi.org/10.4038/ijabf.v12i1.195","is_oa":true,"landing_page_url":"https://doi.org/10.4038/ijabf.v12i1.195","pdf_url":"https://ijabf.sljol.info/articles/195/files/6af3f31aa0559.pdf","source":{"id":"https://openalex.org/S4210210744","display_name":"International Journal of Accounting and Business Finance","issn_l":"2448-9867","issn":["2448-9867","2448-9875"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Business Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ijabf.sljol.info/articles/195/files/6af3f31aa0559.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161491888","display_name":"P. O. De Silva","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I52004705","display_name":"Uva Wellassa University","ror":"https://ror.org/05mqkk958","country_code":"LK","type":"education","lineage":["https://openalex.org/I52004705"]}],"countries":["LK"],"is_corresponding":false,"raw_author_name":"P. O. De Silva","raw_affiliation_strings":["Uva Wellassa University of Sri Lanka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Uva Wellassa University of Sri Lanka","institution_ids":["https://openalex.org/I52004705"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161443336","display_name":"T. Mendis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I172828483","display_name":"University of Sri Jayewardenepura","ror":"https://ror.org/02rm76t37","country_code":"LK","type":"education","lineage":["https://openalex.org/I172828483"]}],"countries":["LK"],"is_corresponding":false,"raw_author_name":"T. Mendis","raw_affiliation_strings":["University of Sri Jayewardenepura"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Sri Jayewardenepura","institution_ids":["https://openalex.org/I172828483"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"12","issue":"1","first_page":"154","last_page":"191"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4480000138282776,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4480000138282776,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.28519999980926514,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.10949999839067459,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7411999702453613},{"id":"https://openalex.org/C84418412","wikidata":"https://www.wikidata.org/wiki/Q3246940","display_name":"Digital forensics","level":2,"score":0.6491000056266785},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.614799976348877},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.5453000068664551},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5264999866485596},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5134999752044678},{"id":"https://openalex.org/C2781357168","wikidata":"https://www.wikidata.org/wiki/Q5276084","display_name":"Digital evidence","level":3,"score":0.4481000006198883},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4462999999523163},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.44029998779296875},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.429500013589859},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.42739999294281006},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.415800005197525},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.40389999747276306},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3950999975204468},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.37459999322891235},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.36910000443458557},{"id":"https://openalex.org/C165609540","wikidata":"https://www.wikidata.org/wiki/Q1172486","display_name":"Data breach","level":2,"score":0.352400004863739},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3499000072479248},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32339999079704285},{"id":"https://openalex.org/C202372285","wikidata":"https://www.wikidata.org/wiki/Q1056396","display_name":"Human resource management","level":2,"score":0.30630001425743103},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.28110000491142273},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2793000042438507},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27469998598098755},{"id":"https://openalex.org/C156325361","wikidata":"https://www.wikidata.org/wiki/Q1152864","display_name":"Grounded theory","level":3,"score":0.2745000123977661},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.26330000162124634},{"id":"https://openalex.org/C2779669084","wikidata":"https://www.wikidata.org/wiki/Q382097","display_name":"Resource-based view","level":3,"score":0.2599000036716461},{"id":"https://openalex.org/C207267971","wikidata":"https://www.wikidata.org/wiki/Q120208","display_name":"Emerging technologies","level":2,"score":0.25619998574256897},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.2549999952316284},{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.25429999828338623},{"id":"https://openalex.org/C137996800","wikidata":"https://www.wikidata.org/wiki/Q762702","display_name":"Technological change","level":2,"score":0.2533999979496002},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2502000033855438}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4038/ijabf.v12i1.195","doi":"https://doi.org/10.4038/ijabf.v12i1.195","is_oa":true,"landing_page_url":"https://doi.org/10.4038/ijabf.v12i1.195","pdf_url":"https://ijabf.sljol.info/articles/195/files/6af3f31aa0559.pdf","source":{"id":"https://openalex.org/S4210210744","display_name":"International Journal of Accounting and Business Finance","issn_l":"2448-9867","issn":["2448-9867","2448-9875"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Business Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.4038/ijabf.v12i1.195","doi":"https://doi.org/10.4038/ijabf.v12i1.195","is_oa":true,"landing_page_url":"https://doi.org/10.4038/ijabf.v12i1.195","pdf_url":"https://ijabf.sljol.info/articles/195/files/6af3f31aa0559.pdf","source":{"id":"https://openalex.org/S4210210744","display_name":"International Journal of Accounting and Business Finance","issn_l":"2448-9867","issn":["2448-9867","2448-9875"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Business Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225824287.pdf","grobid_xml":"https://content.openalex.org/works/W7225824287.grobid-xml"},"referenced_works_count":125,"referenced_works":["https://openalex.org/W59798155","https://openalex.org/W1137502975","https://openalex.org/W1829634234","https://openalex.org/W1910567724","https://openalex.org/W1919895648","https://openalex.org/W1966558297","https://openalex.org/W1972582307","https://openalex.org/W1992758609","https://openalex.org/W2001596735","https://openalex.org/W2024862145","https://openalex.org/W2031567282","https://openalex.org/W2042830765","https://openalex.org/W2045465026","https://openalex.org/W2045883782","https://openalex.org/W2085766370","https://openalex.org/W2102281489","https://openalex.org/W2106096361","https://openalex.org/W2109360959","https://openalex.org/W2114941043","https://openalex.org/W2117769002","https://openalex.org/W2118905014","https://openalex.org/W2140956556","https://openalex.org/W2162575975","https://openalex.org/W2172852798","https://openalex.org/W2173765169","https://openalex.org/W2178512393","https://openalex.org/W2189512563","https://openalex.org/W2279925385","https://openalex.org/W2342262257","https://openalex.org/W2504681263","https://openalex.org/W2520576974","https://openalex.org/W2586047144","https://openalex.org/W2752932305","https://openalex.org/W2765960018","https://openalex.org/W2788529488","https://openalex.org/W2794918504","https://openalex.org/W2795321837","https://openalex.org/W2896512139","https://openalex.org/W2897431538","https://openalex.org/W2910984122","https://openalex.org/W2923413722","https://openalex.org/W2935961537","https://openalex.org/W2939152845","https://openalex.org/W2944221793","https://openalex.org/W2965467832","https://openalex.org/W2981513490","https://openalex.org/W2985079373","https://openalex.org/W2991261415","https://openalex.org/W3028431654","https://openalex.org/W3036063864","https://openalex.org/W3042075030","https://openalex.org/W3042367695","https://openalex.org/W3043614631","https://openalex.org/W3086908670","https://openalex.org/W3105112373","https://openalex.org/W3107315840","https://openalex.org/W3110828947","https://openalex.org/W3124536214","https://openalex.org/W3143398491","https://openalex.org/W3198764285","https://openalex.org/W4200454308","https://openalex.org/W4210332001","https://openalex.org/W4210720425","https://openalex.org/W4210914804","https://openalex.org/W4212779793","https://openalex.org/W4224862984","https://openalex.org/W4237605778","https://openalex.org/W4281675908","https://openalex.org/W4289782001","https://openalex.org/W4293228229","https://openalex.org/W4294308031","https://openalex.org/W4296831186","https://openalex.org/W4310021468","https://openalex.org/W4310193701","https://openalex.org/W4313478435","https://openalex.org/W4318457133","https://openalex.org/W4385395844","https://openalex.org/W4386573132","https://openalex.org/W4386607962","https://openalex.org/W4386695694","https://openalex.org/W4387059127","https://openalex.org/W4387100218","https://openalex.org/W4387314517","https://openalex.org/W4387760346","https://openalex.org/W4389094703","https://openalex.org/W4389170201","https://openalex.org/W4391267090","https://openalex.org/W4391285347","https://openalex.org/W4392430006","https://openalex.org/W4393012023","https://openalex.org/W4396580897","https://openalex.org/W4396707315","https://openalex.org/W4396742699","https://openalex.org/W4398763628","https://openalex.org/W4399148784","https://openalex.org/W4399916639","https://openalex.org/W4401822634","https://openalex.org/W4401966679","https://openalex.org/W4402075083","https://openalex.org/W4402299068","https://openalex.org/W4402504740","https://openalex.org/W4403226272","https://openalex.org/W4403475376","https://openalex.org/W4404610861","https://openalex.org/W4404737689","https://openalex.org/W4404943697","https://openalex.org/W4405064389","https://openalex.org/W4405594932","https://openalex.org/W4405631542","https://openalex.org/W4406925038","https://openalex.org/W4407262735","https://openalex.org/W4407545929","https://openalex.org/W4407825015","https://openalex.org/W4407917880","https://openalex.org/W4407955949","https://openalex.org/W4408259269","https://openalex.org/W4408855858","https://openalex.org/W4408879313","https://openalex.org/W4410007831","https://openalex.org/W4410477119","https://openalex.org/W4410746717","https://openalex.org/W4411570683","https://openalex.org/W4412371426","https://openalex.org/W4413734437","https://openalex.org/W7117537286"],"related_works":[],"abstract_inverted_index":{"The":[0,97,136,180],"digital":[1,174,185,245],"transformation":[2],"of":[3,10,18,41,173],"financial":[4],"systems":[5,198],"has":[6,13],"intensified":[7],"the":[8,16,39,70,143,170],"complexity":[9],"fraud.":[11],"It":[12,66,203,216],"also":[14,155,217],"challenged":[15],"effectiveness":[17,193],"traditional":[19],"auditing":[20,47,64,187],"approaches.":[21],"Fraud":[22],"schemes":[23],"are":[24],"now":[25],"more":[26,224],"dynamic,":[27],"technology-driven,":[28],"and":[29,46,58,74,93,106,115,125,133,149,152,188,242],"difficult":[30],"to":[31,184],"detect":[32],"using":[33,91],"conventional":[34],"methods.":[35],"As":[36],"a":[37,76,80,205,213],"result,":[38],"relevance":[40],"modern":[42],"digital-driven":[43],"forensic":[44,63,123,178,186],"accounting":[45],"remains":[48],"underexplored":[49],"in":[50,60,69,176,244],"existing":[51],"literature.":[52],"This":[53,168],"study":[54,98,181],"investigates":[55],"fraud":[56,147,191,240],"detection":[57,148,192,241],"prevention":[59,243],"digitally":[61],"driven":[62],"environments.":[65,246],"is":[67,162,223],"grounded":[68],"Resource-Based":[71],"View":[72],"(RBV)":[73],"adopts":[75],"hypothetico-deductive":[77],"approach":[78],"within":[79],"quantitative":[81],"research":[82],"design.":[83],"Data":[84],"was":[85],"collected":[86],"from":[87],"174":[88],"qualified":[89],"auditors":[90],"convenience":[92],"purposive":[94],"sampling":[95],"techniques.":[96],"develops":[99],"an":[100,234],"RBV-based":[101],"framework":[102],"integrating":[103],"human,":[104],"organisational,":[105],"technological":[107,140,166],"resources.":[108,167],"Human":[109,151],"resources":[110,119,129,141,154,175],"include":[111,120,130],"specialised":[112],"knowledge,":[113],"skills,":[114],"continuous":[116],"learning.":[117],"Organisational":[118],"governance":[121],"structures,":[122],"readiness,":[124],"cross-functional":[126],"collaboration.":[127],"Technological":[128],"AI,":[131],"blockchain,":[132],"data":[134],"analytics.":[135],"findings":[137],"show":[138,156],"that":[139,190,219],"have":[142],"strongest":[144],"effect":[145],"on":[146,195,228],"prevention.":[150],"organisational":[153],"positive":[157],"effects.":[158],"However,":[159],"their":[160],"influence":[161],"mainly":[163],"indirect":[164],"through":[165],"highlights":[169],"mediating":[171],"role":[172],"improving":[177],"outcomes.":[179],"extends":[182],"RBV":[183,236],"shows":[189,218],"depends":[194],"integrated":[196,235],"resource":[197],"rather":[199],"than":[200,226],"isolated":[201],"capabilities.":[202],"addresses":[204],"key":[206],"gap":[207],"by":[208],"combining":[209],"these":[210],"dimensions":[211],"into":[212],"single":[214],"framework.":[215],"balanced":[220],"capability":[221],"development":[222],"effective":[225],"relying":[227],"technology":[229],"alone.":[230],"Overall,":[231],"it":[232],"contributes":[233],"perspective":[237],"for":[238],"understanding":[239]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-11-12T00:00:00"}
