Title: Employing Forensic Accounting to Reduce Financial Fraud Practices on Small

Businesses in Bantay

Analysis:
The focus of different studies is about the role of forensic accounting in the prevention and
detection of white-collar crimes in different fields. Forensic accounting involves investigative
process to uncover white-collar crimes inside the organizations, may it be public or private.
Financial fraud is a threat to small businesses because they lack preventive measures to
reduce fraud. Different studies in the field of forensic accounting showed the preventive
measures on fraudulent undertakings but not the role of forensic accounting in reducing
frauds. Therefore, we came up with this study to know if employing forensic accounting can
reduce financial fraud practices in small businesses. In conducting this study, we may be able
to determine different ways or techniques on how to reduce financial fraud practices with the
use of forensic accounting. Although previous studies may have concluded the effectiveness
of forensic accounting in unraveling fraud practices, there is still a need to delve into the
roots of fraud practices, targeted preventive measures, and other factors that could further
strengthen the effectiveness of detection, prevention, and reduction efforts in forensic
accounting.
 Title: Effect of Artificial Intelligence on Audit Process in Enhancing Efficiency and
Accuracy in Abra
Analysis:
The goal of Artificial Intelligence is to imitate human capabilities, especially how people
think and solve. The rapid development and growth of artificial intelligence is evolving,
forcing several researchers to conduct studies on the effects and consequences of adopting
artificial intelligence. By studying the effect of artificial intelligence on audit processes in
enhancing efficiency and accuracy is significant to grasp how technology transforms the
landscape of auditing in today’s digital era. Different previous studies about the effects of
artificial intelligence corroborate each other. Some emphasize that deployment of artificial
intelligence increases operational efficiency and productivity. It lightens employee
workloads, and it was determined that it can lessen the burden of performing audit processes
since artificial intelligence can minimize errors resulting in an output that is more accurate,
efficient, and timely manner. On the other hand, they are also concerned about its possible
effects on worker’s morale and professional judgment. Professional judgment is essential in
auditing field where the auditors; opinion is crucial. Artificial intelligence can provide data-
driven insights, but it was determined by studies that empathy has proven to be lacking for it
was investigated that artificial intelligence cannot exercise professional judgment. Although
many studies have been conducted regarding artificial intelligence, there still a need to dig
deeper into barriers, talent shortage, potential risks, and other aspects of artificial intelligence
that might interfere and affect the successful adoption of artificial intelligence in enhancing
audit process to ensure integrity and trustworthiness of audit outcomes.
 Title: Utilization of Accounting Information System among Small Agriculutral
Businesses in Ilocos Sur
Analysis:
In the past few years, information and technology has become a growingly significant
portion in our society. The modernization and advancement of technologies has led to the
modernization of the accounting process and to the creation of the accounting information
system. Initially, corporations use accounting information systems to address their decision
system, knowledge management, communication, and accounting of transactions. Through its
perceived significance in the corporate sector, it has come to the attention of the researchers
to focus on the implementation and utilization of the accounting information system on the
agricultural sector as it poses equal significance to those of the corporate sector. Thus, this
study is to be conducted to assess the significance of the information systems and its posing
risks as to the data quality, security and employment upon its utilization in small agricultural
businesses in Ilocos Sur.
Through the different studies conducted by the different researchers across the local
and international borders, the information systems are significant in the business and
accounting process of firms. Collectively, based on the general findings of the different
studies cited in the researchers matrix, it is to be noted that the Accounting Information
System provides high quality of information; high organizational performance; promotes
operations efficacy and enhancement of operations performance; reduce expenses; costs and
wastages; aids in recording transactions, aids in management controls as to stocking
inventories and keeping proof of transactions; reduces time in sorting data; helps to prepare
financial analyses, plans and budgets; and aids in effective decision making. However, the
study conducted by Burgos et. al and Lateckova et. al are contrasting as to the data security.
One claimed that the use of accounting information system poses low system threats while
the other claimed that the use of the information system poses risks to information security.
Also, there are findings cited by the other authors that were not addressed by the other
authors. These findings were a research gap for they are sufficient to be used as basis in
leading the researchers in achieving the objectives of their studies. Another study suggested
that Accounting Information System supports sustainable business in development of
business theory; another study also addressed about the risks of unemployment as the
accounting information system is utilized; another study also suggested to employ
independent department that should be in-charge of the information processing; another study
suggested that a quality trainings are needed in order to secure the information; and another
study pointed out that the lack of resources could lead to the risks of unemployment and
information security risks. With all these gaps, the researchers are focusing on how to
effectively address all this gaps in their study.
ACCOUNTING RESEARCH METHODS
RRL ANALYSIS

SACRAMENTO, KEN JOVANNIE S.

SUNIO, KIZZNETH C.
TABERDO, DESIREE JANE T.
TURQUEZA, GODFREY P.
YAGO, GERYLL MOANA MARIE I.