Teaching Business Process Modeling Notation for Using Artificial Intelligence Methods to Detect Accounting Fraud

Carmine Nogara et al.

Journal of Forensic Accounting Research2026https://doi.org/10.2308/jfar-2025-007article
AJG 2ABDC B
Weight
0.50

Abstract

This case provides a platform for students to enhance their forensic accounting skills by preparing and analyzing documentation of business transactions using Business Process Model and Notation (BPMN). Students also gain insight into how artificial intelligence (AI) can be utilized to detect fraud more efficiently. The case examines internal controls in the purchases and sales cycles, with a specific focus on inventory. In addition to requiring students to prepare BPMN models, the case includes assignment questions on fraud detection, AI/ML, and internal controls to reinforce student learning. Survey data suggests the case increased students’ knowledge of accounting information systems (AIS), internal controls, and the use of AI in detecting accounting fraud. The case is suitable for use in either undergraduate or graduate-level accounting/management information systems, auditing, or forensic accounting.

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https://doi.org/https://doi.org/10.2308/jfar-2025-007

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@article{carmine2026,
  title        = {{Teaching Business Process Modeling Notation for Using Artificial Intelligence Methods to Detect Accounting Fraud}},
  author       = {Carmine Nogara et al.},
  journal      = {Journal of Forensic Accounting Research},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/jfar-2025-007},
}

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Teaching Business Process Modeling Notation for Using Artificial Intelligence Methods to Detect Accounting Fraud

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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