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Record W4409563676 · doi:10.3390/jrfm18040217

Adoption of Artificial Intelligence-Driven Fraud Detection in Banking: The Role of Trust, Transparency, and Fairness Perception in Financial Institutions in the United Arab Emirates and Qatar

2025· article· en· W4409563676 on OpenAlex
Hadeel Yaseen, Asma’a Al-Amarneh

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueJournal of risk and financial management · 2025
Typearticle
Languageen
FieldComputer Science
TopicOrganizational and Employee Performance
Canadian institutionsnot available
Fundersnot available
KeywordsTransparency (behavior)BusinessPerceptionAccountingFinancial fraudFinancial systemComputer securityPsychologyComputer science

Abstract

fetched live from OpenAlex

This paper examines the uptake of AI-driven fraud detection systems among financial institutions in the UAE and Qatar, with a special focus on trust, transparency, and perceptions of fairness. Despite the promise of AI operations in identifying financial anomalies, unclear decision-making processes and algorithmic bias constrain its extensive acceptance, especially in regulation-driven banking sectors. This study uses a quantitative strategy based on Partial Least Squares Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA) of survey responses from 409 bank professionals, such as auditors and compliance officers. This study shows that transparency greatly enhances trust, which is the leading predictor of AI uptake. Fairness perception mediates the negative impacts of algorithmic bias, emphasizing its important role in establishing system credibility. The analysis of subgroups shows differential regional and professional variations in trust and fairness sensitivity, where internal auditors and highly AI-exposed subjects are found to exhibit higher adoption preparedness. Compliance with regulations also emerges as a positive enabler of adoption. This paper concludes with suggestions for practical implementation by banks, developers, and regulators to align AI deployment with ethical and regulatory aspirations. It recommends transparent, explainable, and fairness-sensitive AI tools as essential for promoting adoption in regulation-driven sectors. The findings provide a guide for promoting responsible, trust-driven AI implementation in fraud detection.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.699
Threshold uncertainty score0.182

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.014
GPT teacher head0.229
Teacher spread0.215 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it