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All Journal Journal of Management and Innovation Entrepreneurship (JMIE) Rowter Journal
Rozmita Dewi Yuniarti Rozali
Universitas Pendidikan Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Exploring the Role of Artificial Intelligence in Forensic Auditing: A Comparative Study between Developed and Developing Economies Rozmita Dewi Yuniarti Rozali; Morris Leonard Mwakapemba
Rowter Journal Vol 4 No 2 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

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Abstract

This study investigates the integration of Artificial Intelligence (AI) in forensic auditing and compares its implementation and effectiveness between developed and developing economies. It aims to highlight how AI technologies contribute to fraud detection, data analysis, and litigation support, while examining global disparities in adoption. A qualitative-comparative approach is employed, focusing on legal frameworks, technological readiness, and institutional capabilities across selected countries. The study synthesizes insights from academic literature, policy reports, and regulatory guidelines. The results indicate that developed economies benefit from advanced infrastructure and well-established regulatory frameworks that facilitate effective AI use in forensic auditing. In contrast, developing economies encounter obstacles such as technological gaps, limited resources, and legal uncertainties that hinder widespread adoption. The study provides practical implications for policymakers, regulators, and professional bodies by offering recommendations to strengthen institutional capacity, improve legal frameworks, and foster technological investment, especially in developing countries. By offering a cross-contextual analysis of AI adoption in forensic auditing, this research contributes to the limited body of comparative studies on the topic and underscores the importance of tailored strategies to bridge global disparities in AI-driven forensic practices.
TITLE: THE INFLUENCE OF MENTAL ACCOUNTING AND RISK AVERSION ON INVESTMENT DECISIONS (SURVEY ON ONLINE GAME PLAYERS) Behruzbek Oroqulov; Rozmita Dewi Yuniarti Rozali; Elis Mediawati; Mekhrangiz Khudayarova
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3644

Abstract

This study investigates how mental accounting and risk aversion shape investment decisions among online game players in Indonesia. Drawing on Thaler's (1985, 1999) mental accounting framework and Kahneman and Tversky's (1979) Prospect Theory, the research explores whether the behavioral biases commonly found in traditional investor populations also emerge within digitally mediated economic contexts. A quantitative approach was used, with primary data collected through a structured online questionnaire administered to 122 active online game players. All variables were measured using a five-point Likert scale, and the data were analyzed through multiple linear regression using SPSS version 26. The results confirm that both mental accounting and risk aversion significantly and positively influence investment decisions. Together, these two variables explain a meaningful portion of the variance in investment behavior, with the overall model reaching statistical significance. These findings indicate that behavioral finance mechanisms remain relevant within virtual economic environments, and carry practical implications for financial educators and investment platform designers working with digitally engaged young investors.
Co-Authors Behruzbek Oroqulov Elis Mediawati, Elis Mekhrangiz Khudayarova Morris Leonard Mwakapemba