Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review

The present article, entitled Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review, examines the role of artificial intelligence (AI) and machine learning in transforming forensic accounting for the detection of accounting fraud. The research was conducted through a systematic literature review based on the PRISMA protocol, analyzing 76 publications indexed in Scopus between 2019 and 2026.