Can Ai Replace Human Forensic Accountants? A
Study of Ai Adoption in Albanian Entities.
Almina Doko University of Tirana, Faculty of Economy
Abstract
The rapid advancements in artificial intelligence (AI) and machine learning have introduced transformative changes in forensic accounting, raising the question of whether AI can fully replace human forensic accountants. This study critically examines the capabilities of AI-powered fraud detection in contrast to traditional forensic accounting techniques by integrating an empirical survey of forensic accountants, auditors, AI specialists, and regulatory professionals. Between December 2024 and January 2025, a survey was conducted in Albania among 152 professionals to assess their perceptions of AI’s role in forensic accounting. The survey was distributed through professional networks, LinkedIn groups, and direct invitations to practitioners in the financial and auditing sectors. The responses provided insights into AI adoption, accuracy perceptions, efficiency improvements, ethical concerns, and trust in AI-generated fraud detection results. Findings indicate that while AI offers superior speed, scalability, and anomaly detection, it is not universally trusted due to concerns over explainability, ethical considerations, and legal compliance. The majority of respondents favor a hybrid model that integrates AI with human forensic expertise to balance efficiency with interpretability and judgment. This study contributes to the ongoing discourse on AI in forensic accounting, providing empirical data to support the argument that AI enhances but does not fully replace human forensic accountants. The insights gained from this study help shape future discussions on AI’s evolving role in fraud detection and financial investigations.