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Investigating the Role of AI Techniques in CCFD: A Quantitative Study in the Accounting and Finance Sector
This study aims to investigate the practical utilisation of Artificial Intelligence (AI) techniques in combating credit card fraud (CCF) within the accounting and finance sectors. It will evaluate the efficacy of machine learning (ML), blockchain and fuzzy logic in detecting fraudulent transactions, aiming to provide valuable insights for professionals including fraud examiners, auditors, accountants, bankers and organisations. The research seeks to determine whether AI and ML methods yield beneficial outcomes in the realm of credit card fraud detection (CCFD). It will focus on applying AI and ML techniques in CCFD, incorporating interviews, cross-country questionnaires and a sample size of 403. The study endeavours to contribute to understanding the optimal mechanism for detecting CCF and its potential for widespread application.