(October University for Modern Sciences and Arts, 2024) Mohamed, Mohamed Ehab; Abdelnabi, Omar Abdelnabi
Abstract
The purpose of the study is to examine the role of big data analytics in moderating the relation between
forensic accounting and financial reporting fraud. This study conducted a survey with total respondents of
154 accountant and auditor in Egypt. In order to test the research hypotheses, descriptive analysis,
correlation analysis, reliability test, and validity test are used. The results indicated that companies that
apply forensic accounting have higher rates of financial reporting fraud detection and have a more
reliable financial statements. Also the results indicated that when big data is placed as a moderating
variable in the relation, it had negative significant weak effect on financial reporting fraud
