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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 OpenAlexvenueno aff
Hadeel Yaseen, Asma’a Al-Amarneh

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.011
metaresearch head score (Gemma)0.032
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.022
Threshold uncertainty score0.056

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0110.032
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0020.002
Scholarly communication0.0030.002
Open science0.0000.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0010.000

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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations27
Published2025
Admission routes1
Has abstractyes

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