Explore the vast range of titles available.

Fraud has become more common over the last few decades, as major corporations like WorldCom, Enron, and Satyam have gained notoriety for their dishonest financial reporting techniques. Internal and external auditors identify only a small portion of fraud incidents as such, there is a growing emphasis on automated techniques for identifying fraudulent financial statements. Accordingly, the main objective of this research is to investigate the impact of data analytics tools viz data visualization using Microsoft Power BI by auditors in fraud detection. An experiment of 49 participants was conducted to examine the research hypotheses and fulfill the research objective. The experiment results revealed that data visualization led to a timely fraud detection than traditional methods. Also, the use of data visualization led to more accurate fraud detection with regards to locating the potential fraud and the magnitude of the potential fraud as well. Hence, his research leads to practical follow-up steps that would serve as a guideline for forensic accounting auditors and to focus on areas of potential fraud. In order to develop a better fraud detection visualization tool, future researchers, auditors, law enforcement organizations, and regulators can benefit greatly from the knowledge this research provides. Also, auditing professionals that embrace big data, data analytics, and artificial intelligence (AI) to stay ahead of the competition can take advantage of many opportunities in this quickly changing, disruptive, but ultimately beneficial environment.

There is increasing recognition worldwide of the disruptive nature of technology and its use by auditors, which has brought new opportunities and challenges to accounting and auditing education worldwide. Many business schools have responded to these challenges by incorporating Information Technology (IT) in their respective programs and curriculums. Despite these recent changes, little research was done to comprehend students' perceptions and attitude toward IT. In the current research, students' performance was conceptualized through individual and task dimensions in a technology acceptance context. A survey instrument was utilized for this purpose and analyzed using PLS-SEM. Research results demonstrate two facets: students' perceived ease of use and perceived intention to use are affected by the fit between the software capabilities and the task students will perform. Finally, perceived ease of use was translated into superior student performance. The research broadens auditing education beyond traditional reaching ideology and highlights how students in the Arab countries perceive technology acceptance into the auditing curriculum and how their performance is impacted by the extent to which the software capabilities fit auditing curriculum outcomes.