Cover
Volume 7, Special Issue 5 (2026)

Published: September 30, 2026

Pages: 176-186

Research Article

The Role of Digital Financial and Tax Auditing in Reducing Financial Fraud and Enhancing the Quality of Financial Information.

Dhyaa A. Al-Laban 1
1Department of Accounting, College of Administration and Economics, University of Al-Qadisiyah, Diwaniyah, Iraq
History
  • Received: July 26, 2026
  • Accepted: August 28, 2026
  • Available Online: September 30, 2026
DOI

https://doi.org/10.56967/ejfb2026960

Abstract

This research highlights the critical gap in integrated digital accounting and tax auditing studies concerning complex financial fraud. The problem lies in the inadequacy of traditional auditing to keep pace with digital sophistication and big data. This study aims to analyze the role of intelligent technologies in mitigating fraud and enhancing financial information quality. Adopting a descriptive-analytical approach, a survey was conducted with a purposive sample of 100 experts. The research contribution involves testing the "Fraud Diamond" model using anomaly detection algorithms and continuous auditing. Results revealed a strong positive impact of digital auditing on fraud mitigation (R=0.78), with high predictive power for information quality when mediated by fraud reduction (Sig=0.000). These findings surpass previous studies in risk prediction accuracy. The study benefits society by protecting investor rights and advocating for electronic integration with tax authorities to ensure national economic integrity

Keywords

References

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