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A. Firdaus

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Review Open access 2026

AI-Enabled Fraud Detection Readiness in Sarawak SMEs: A Quantitative TOE-UTAUT Model for Accounting Transformation

A quantitative research model for examining artificial intelligence (AI)-enabled fraud detection readiness among small and medium-sized enterprises (SMEs) in Sarawak, Malaysia and provides a replicable model for studying digitally underserved regional economies is developed.

A. Firdaus, D. Rozario, RahmatAidil Djubair · 0 citations

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