{
  "abstract": "• Big Data Analytics improves financial fraud detection accuracy • Auditors, analysts, investors, and regulators are primary users • Predictive analytics dominates fraud detection practices • Data integration reduces information asymmetry • Fraud theories enhance machine learning performance",
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  "affiliations": [
    "Doctoral Program, Faculty of Economics and Business, Universitas Gadjah Mada, and Lecturer at the Department of Accounting, School of Economics and Business, Telkom University, Indonesia",
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      "name": "Dedik Nur Triyanto",
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      "name": "Syaiful Ali",
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  "doi": "10.1016/j.iref.2026.105453",
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  "published": "2026-05-26",
  "publisher": "Elsevier BV",
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  "title": "The role of big data analytics in financial fraud detection: A systematic literature review",
  "title_text": "The role of big data analytics in financial fraud detection: A systematic literature review",
  "type": "peer-reviewed",
  "updated_at": "2026-11-06T13:20:22Z",
  "url": "https://research.draconitic.com/paper/9qyxmtwvj43z6",
  "venue": "International Review of Economics & Finance",
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