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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Amal Alqaeed

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Review Open access Sep 2026

Enhancing Professional Scepticism to Improve Fraud Detection in Auditing: A Systematic Literature Review

This systematic literature review examines how professional scepticism can be enhanced to improve fraud detection and audit quality. Using a structured search and screening process in Scopus, the review synthesises 40 peer-reviewed studies and organises the evidence into six themes: client and management psychology; in...

Reem Bin Rabbaa, Amal Alqaeed, Nafisah Yami · 0 citations

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