... learning, big data analytics and blockchain significantly enhance fraud detection and audit quality. However, their effectiveness is contingent upon strong corporate governance and ethical standards. Board oversight, auditor independence and forensic auditing play vital roles in mitigating fraud risks...

... to experience, conscientiousness, extraversion, agreeableness, neuroticism), auditor ethics and professional skepticism on fraud detection. The moderating role of emotional intelligence in these relationships is also examined. Design/methodology/approach The study is carried out based on 340 questionnaires...