“…Fraud and corruption have been studied from political and legal perspectives (Bastida et al., 2019; Pujas, 2003; Quirke, 2009; Williams, 2013), or by their implications in financial audit (Eutsler et al., 2016). This topic has also been explored with an emphasis on big data analytics from different perspectives: literature surveys (Agostino, Saliterer, et al., 2022; Ngai et al., 2011); identification of new research avenues (Appelbaum et al., 2017; Gepp et al., 2018; Schmitz & Leoni, 2019); fraud factors identification (Huang et al., 2017) and specific technical approaches such as blockchain (Bonsón & Bednarova, 2019), or the use of Computer Assisted Audit Techniques and its implications for the audit outcome (Gambetta et al., 2016).…”