Data‐driven forensic analytics, technological maturity, fraud detection effectiveness, moderation, PLS‐SEM, emerging economy, boundary condition
1 article · search the full text for this term
-
When Technology Maturity Matters: a Moderated Regression Study of Forensic Analytics and Fraud Detection
Abstract: Purpose: Data‐driven forensic analytics (DDFA) is widely promoted as a key tool for fraud detection, yet organisations report mixed results. This study investigates whether the effectiveness of DDFA depends on the organisation’s technological maturity – defined asthe sophistication of IT infrastructure, data governance, and analytical skills. Design/Methodology/Approach: A two‐wave longitudinal survey was conducted with 210 finance and audit professionals in a large emerging economy; 178 completed both waves (retention 84.8%). …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 · pp. 1–11 Read article