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
· International Journal of Soc... · 0 citations