اقتصاد و سیاست گذاری مالی

اقتصاد و سیاست گذاری مالی

واکاوی عناصر اصلی تشخیص هوشمند تقلب مالی و به کارگیری آن در عصر دیجیتال در بازار سرمایه ایران

نوع مقاله : مروری

نویسندگان
گروه حسابداری، واحد کاشان، دانشگاه آزاد اسلامی، کاشان، ایران.
10.22034/efp.2026.2086734.1075
چکیده
پژوهش با هدف واکاوی عناصر اصلی تشخیص هوشمند تقلب مالی و به کارگیری آن در عصر دیجیتال در بازار سرمایه ایران انجام شد. پژوهش حاضر از نوع توسعۀ نظری و با استفاده از روش مرور سیستماتیک و تحلیل محتوای کیفی انجام گرفت. با جستجوی نظام‌مند در پایگاه‌های علمی معتبر بین‌المللی و داخلی (مانند Web of Science و Scopus) در بازۀ زمانی 2003 تا 2026، در نهایت 84 منبع مرتبط مورد تحلیل قرار گرفت و داده‌ها با نرم‌افزار MAXQDA کدگذاری و تحلیل شدند. یافته‌ها نشان‌دهندۀ استخراج 37 مؤلفۀ کلیدی است که در چهار جنبۀ اصلی دسته‌بندی شدند: 1) فناوری و زیرساخت (مؤلفه‌هایی مانند یادگیری ماشین، یادگیری عمیق و پردازش بلادرنگ)؛ 2) داده و تحلیل (مؤلفه‌هایی مانند جمع‌آوری یکپارچۀ داده و تحلیل پیش‌بینی کننده)؛ 3) حاکمیت و کنترل (مؤلفه‌هایی نظیر کنترل‌های داخلی قوی، نظارت مؤثر هیئت مدیره و مدیریت ریسک یکپارچه)؛ و 4) محیط و انسانی (مؤلفه‌هایی مانند فرهنگ سازمانی اخلاق‌محور، آموزش کارکنان و جو نظارتی). تعامل پویا و هم‌زمان این چهار جنبه، موفقیت نظام تشخیص هوشمند تقلب را تضمین می‌کند. نتایج پژوهش مؤید آن است که رویکردهای سنتی نظارتی به‌تنهایی برای مقابله با پیچیدگی تقلب در عصر دیجیتال کارایی ندارند و گذار به سمت چارچوب های هوشمند، پیش‌نگر و یکپارچه مبتنی بر فناوری‌های تحلیلی نوین یک ضرورت راهبردی برای بازار سرمایه ایران است. پیاده‌سازی این چارچوب، ضمن افزایش شفافیت و کارایی بازار، مستلزم توجه هم‌زمان به الزامات فنی، حاکمیتی، داده‌ای و انسانی است.

چکیده تصویری

واکاوی عناصر اصلی تشخیص هوشمند تقلب مالی و به کارگیری آن در عصر دیجیتال در بازار سرمایه ایران
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Analysis of the Main Elements of Intelligent Financial Fraud Detection and its Application in the Digital Age in the Iranian Capital Market

نویسندگان English

Alireza Asgari Ghamsari
Ali Akbar Farzinfar
Hassan Ghodrati
Mohammadreza Mohagheghi
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
چکیده English

The research aimed to explore the main elements of intelligent financial fraud detection and its application in the digital era in the Iranian capital market. The present research was conducted as a theoretical development and used a systematic review method and qualitative content analysis. By systematically searching in reputable international and domestic scientific databases (such as Web of Science and Scopus) in the period from 2003 to 2026, 84 relevant sources were finally analyzed and the data were coded and analyzed with MAXQDA software. The findings indicate the extraction of 37 key components that were categorized into four main aspects: 1) Technology and infrastructure (components such as machine learning, deep learning, and real-time processing); 2) Data and analytics (components such as integrated data collection and predictive analytics); 3) Governance and control (components such as strong internal controls, effective board oversight, and integrated risk management); and 4) environmental and human (components such as ethical organizational culture, employee training, and regulatory climate). The dynamic and simultaneous interaction of these four aspects ensures the success of the intelligent fraud detection system. The research results confirm that traditional regulatory approaches alone are not effective in dealing with the complexity of fraud in the digital age, and the transition to intelligent, predictive, and integrated frameworks based on modern analytical technologies is a strategic necessity for the Iranian capital market. The implementation of this framework, while increasing market transparency and efficiency, requires simultaneous attention to technical, governance, data, and human requirements.

کلیدواژه‌ها English

Corporate Social Responsibility
Idiosyncratic Risk
Stakeholder Governance
Performance
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