Journal of Advanced Research in Quality Control & Management

Harnessing Artificial Intelligence in Detecting Accounting Fraud: A Case Study of Emerging Markets and Regulatory Challenges

2026-03-17T11:52:54+00:00

Financial fraud remains a critical challenge in emerging markets, undermining investor confidence and regulatory effectiveness. This study examines the application of artificial intelligence (AI) in detecting accounting fraud, focusing on its effectiveness, regulatory challenges, and strategic integration. Using a mixed-methods approach, the research combines qualitative content analysis with quantitative regression models to evaluate AI-driven fraud detection mechanisms. The findings reveal a strong correlation (r = 1.0, p < 0.0001) between AI adoption and fraud detection accuracy, with regression analysis confirming that every 1% increase in AI adoption improves fraud detection accuracy by 1%. AI-based fraud detection significantly outperforms traditional methods, reducing fraud detection time from six months to 1.5 months and enhancing accuracy to 85%. Despite these advantages, barriers such as weak regulatory frameworks, data scarcity, and high implementation costs hinder AI adoption in emerging markets. The study recommends strengthening regulatory policies, fostering AI literacy among financial professionals, and leveraging blockchain integration to enhance fraud detection efficiency. Future research should explore cost-effective AI solutions tailored for resource-constrained environments.

Beyond Traditional Costing: The Rise,Adoption, and Impact of Activity-Based Costing in Modern Manufacturing Industries

2026-03-10T12:14:02+00:00

The adoption of Activity-Based Costing (ABC) has transformed cost management in modern manufacturing industries by improving cost allocation accuracy and enhancing financial decision-making. This study explores the rise, adoption, and impact of ABC from 2020 to 2024, assessing its effectiveness in optimising resource utilisation and reducing financial inefficiencies. Using secondary data analysis from industry reports, financial statements, and academic literature, the study applies statistical techniques, including correlation analysis (r = 0.87), ANOVA (F = 8.92, p = 0.001), and regression modelling (R² = 0.79), to evaluate ABC’s influence on cost reduction, operational efficiency, and financial performance. The findings reveal a strong correlation between ABC adoption and financial improvements, with a 10% increase in ABC implementation leading to an estimated 3.22% rise in financial performance. The chemical and automotive industries demonstrated the highest cost savings and efficiency improvements, validating ABC’s role in modern cost structures. Despite its benefits, challenges such as high implementation costs, data collection complexity, and resistance to change hinder widespread adoption. The study recommends integrating AI-driven cost management tools, phased implementation strategies, and policy incentives to facilitate ABC adoption. Future research should explore the integration of ABC with digital transformation trends such as blockchain and IoT for enhanced cost tracking and financial reporting.

The Silent Threat: A Comprehensive Analysis of Spice Adulteration in India

2026-02-07T09:58:52+00:00

Spice adulteration has emerged as a silent yet pervasive threat to food safety in India, posing significant legal, social, and economic challenges. This study provides a comprehensive analysis of the regulatory framework governing food adulteration, evaluating its effectiveness in addressing contemporary issues within the spice industry. The recent MDH and Everest controversies are examined as critical case studies to illustrate systemic gaps in enforcement and compliance. Additionally,
the research investigates the broader socio-economic implications of adulterated spices, including public health risks, consumer distrust, and market distortions. Finally, the paper explores current and emerging methods for detecting spice adulteration, highlighting the need for robust surveillance and technological innovation. Collectively, the study underscores the urgency of strengthening regulatory mechanisms to mitigate the growing threat of spice adulteration in India.

Sustainable Livestock Entrepreneurship: Advancing Kerala’s Food Security

2026-02-14T08:13:14+00:00

Livestock entrepreneurship in Kerala faces challenges including outdated practices, limited technology adoption, and climate-related threats. This study examines the roles of Agriculture 4.0 and 5.0 in enhancing productivity, sustainability, and food security. Using surveys, case studies, and stakeholder interviews, it identifies key barriers, including high costs, a lack of expertise, and infrastructure gaps. Findings suggest that precision farming, AI, and IoT can revolutionise the sector; however, they require policy support, financial incentives, and adequate training. A conceptual framework for integrating these technologies is proposed to boost rural livelihoods and align with SDGs.

Legal Regulation of Green Buildings and Sustainable Infrastructure: Challenges for Implementation

2026-02-06T04:59:33+00:00

Green buildings and sustainable infrastructure have been placed at the centre of environmental governance and climate policy due to the pursuit of sustainable development in the world. The construction sector contributes to a significant portion of the energy used worldwide, as well as greenhouse gas emissions, making the regulatory intervention of the construction industry and infrastructure development one of the most important elements of climate control measures. To this end, jurisdictions throughout the world have implemented a plethora of legal tools, such as building regulations, environmental legislation and laws dealing with energy-efficiency and the provision of certification programs and financial incentives, to encourage sustainable construction methods. Although these legal frameworks are becoming more sophisticated, their practical application is unequal and often short of stipulated policy aims. The paper provides a critical analysis of legal control of green buildings and sustainable infrastructure and focuses on the ongoing gap between regulatory purpose and ground-level performance. The study uses a doctrinal and comparative method of analysis to map regulatory frameworks that are in operation at international, national, and local levels, using the case of the United States, the European Union, India, China, Australia, and Singapore. It assesses the relationship between legal binding requirements and soft-law devices like voluntary certification systems and marks their growing importance as de-facto regulative resources.

In the paper, the regulatory fragmentation, lack of coordination across levels of governance, technical complexity, lack of capacity, economic and financial barriers, poor enforcement mechanisms, institutional resistance, measurement and verification gaps, and social equity, concerns have been identified as the main elements of implementation. All these difficulties undermine the effectiveness of regulation and the ability of the green-building laws to achieve the desired environmental and social impact. By comparing the two countries, the research proves that successful regulatory outcomes are based not just on designs of laws but on institutional capacity, credibility of enforcement, economic congruence or alignment, and stakeholder participation. Finally, the paper recommendations on the avenues of improving implementation with a focus on regulatory harmonisation, enhanced enforcement and accountability, lifecycle-performance-monitoring integration, the use of specific financial instruments, and reactive regulatory strategies. The research has made contributions to interdisciplinary research and provided a practical contribution to the policymaker, legal practitioner, and any other stakeholders of the infrastructure who want to support sustainable development in built environment by bridging legal analysis with the perspectives of civil and environmental engineering.