ARTIFICIAL INTELLIGENCE IN FINANCIAL STATEMENT FRAUD DETECTION: A CRITICAL SYNTHESIS OF EMERGING TRENDS, METHODOLOGIES, AND FUTURE DIRECTIONS FOR U.S. PUBLICLY TRADED COMPANIES
Financial statement fraud causes systemic damage to U.S. capital markets, investor confidence, and the credibility of public company disclosures. Artificial intelligence (AI) offers promising new detection capabilities, yet its evidence base and operational readiness remain unevenly developed across the literature. Thi...