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All Journal Jurnal Akuntansi dan Ekonomi Bisnis
Meri Lisnawati
Universitas Islam Negeri Sunan Ampel Surabaya
Economics, Econometrics & Finance

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THE ROLE OF FORENSIC ACCOUNTING AND ARTIFICIAL INTELLIGENCE TO UNCOVERING GREENWASHING PRACTICES IN SUSTAINABILITY REPORTS Eka Adetya Finata; Andini Azarina; Meri Lisnawati; Hastanti Agustin Rahayu
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8814

Abstract

This study aims to analyze the role of forensic accounting and artificial intelligence (AI) in detecting greenwashing practices using the Systematic Literature Review (SLR) approach. The study systematically reviews 15 scientific articles published between 2018 and 2025, collected from databases such as Google Scholar, DOAJ, and Research Gate, using predefined inclusion and exclusion criteria. The screening process was conducted through identification, filtering, and eligibility assessment to ensure the relevance and quality of the selected studies. The study examines previous research findings discussing the use of forensic accounting and AI in detecting indications of greenwashing, including the application of Natural Language Processing, machine learning, and text mining.
Co-Authors Andini Azarina Eka Adetya Finata Rahayu, Hastanti Agustin