From General Ledger to Big Data: The Transformation of Forensic Accounting and Fraud Detection in the Digital Age. Revista UTCiencia: i-ISSN: 1390-6909. e-ISSN: 2602-8263, [S. l.], v. 13, n. 2, 2026. DOI: 10.61236/hh5swt41. Disponível em: https://investigacion.utc.edu.ec/index.php/utciencia/article/view/1213. Acesso em: 26 aug. 2026.