The Mediating Role of Big Data to Influence Practitioners to Use Forensic Accounting for Fraud Detection

Anotace: Globally, the financial industry in the recent times has witnessed various forms of fraudulent activities in the financial markets creating dilemma for the professionals, and the auditors who owns responsibility of ensuring accuracy and transparency. This article aims at finding the emergence of Big Data technology to fraud and forensic accounting by practitioner accountants in India. A research model and hypotheses has been developed to examine the relationship between the awareness level of forensic accounting, Big Data and intentions to use it for fraud detection using structural equation modeling. Results indicate that awareness of forensic accounting has a positive influence on practitioners’ intentions to its use for fraud detection. Big data technologies mediate the relationship between awareness and intentions to use for fraud detection. The results of the study are useful in implementation of Big Data technologies into the forensic accounting domain that can facilitate combating fraud.