Regina Debrah

Artificial Intelligence and Machine Learning for Payroll Fraud Detection in the United States Public Sector Payroll Systems: A Scoping Review

Regina Debrah, Matthew Oman-Amoako & Ebenezer Tetteh · Asian Journal of Economics, Business and Accounting · 2026

Payroll fraud remains a significant concern in United States public sector payroll systems because it may lead to financial loss, weaken accountability, and reduce public trust in public financial management. This scoping review maps available evidence on the application of artif...