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All Journal Global Management: International Journal of Management Science and Entrepreneurship
Shaima Adnan Al-Sultani
University of Baghdad
Decision Sciences, Operations Research & Management

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Big Data and its Impact on Forensic Accounting Shaima Adnan Al-Sultani
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 1 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i1.91

Abstract

These advanced analytical capabilities powered by big data comes into play in the world of forensic accounting as the new frontier in identifying corruption and fraud. Since corruption and fraud must be tackled with all available tools in developing countries such as Iraq, this study delves detail into the notable positive impact of big data on the practices of forensic accounting. With a descriptive methodology and statistical analysis, it is the results shows that the big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets, triangulate, analyze using software, improve risk management to detect fraud, financial irregularities effectively. Overall, the study highlights that big data can be fully utilized in forensic accounting if sufficient investment is made on infrastructure, training, and technology adoption in the respective industry, with implications for education, practice, and policies development.
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