Rosiana Ramadhon, Emma Rani Nuristya, Batista Sufa Kefi, Bagus Kusuma Ardi, and Sodikin Manaf, “Fraud Detection Using Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Literature Review”, JCPA, vol. 4, no. 2, pp. 3167–3176, Sep. 2026.