The Role of Big Data Analytics in Moderating the Relationship Between Forensic Accounting and Financial Reporting Fraud

Abstract

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