Application of advanced technologies in the detection of fraud in financial statements: a bibliometric and systematic review of the literature

The dataset used in this study was constructed from bibliographic records retrieved from Scopus and Web of Science (WoS), two of the most widely recognized international scientific databases. The search strategy was designed to capture relevant scholarly publications related to the research topic, using predefined keywords applied to titles, abstracts, and author keywords. Only peer-reviewed documents were considered to ensure the quality and reliability of the data.