Timothy Oluwapelumi Adeyemi

arXiv2026

Artificial Intelligence-Enabled Accounting Information Systems and Fraud Detection in Nigeria's Financial Services Sector: The Moderating Role of Natural Language Processing

The rapid digitalisation of financial systems has improved operational efficiency and financial inclusion while simultaneously increasing exposure to sophisticated forms of cyber-enabled fraud and electronic financial misconduct. Conventional auditing systems, which largely depend on retrospective verification and rule-based monitoring, increasingly struggle to address the complexity and speed of modern financial crime. Consequently, financial institutions are progressively adopting Artificial Intelligence (AI)-enabled Accounting Information Systems (AIS) and Natural Language Processing (NLP) technologies to strengthen fraud detection, continuous auditing, and institutional monitoring. This study examined the influence of AI-enabled AIS on auditing and fraud detection effectiveness within Nigeria's financial services sector while additionally evaluating the moderating role of NLP. Anchored on the Fraud Diamond Theory and the Technology Acceptance Model, the study adopted a quantitative cross-sectional survey design. Primary data were collected from 186 professionals across banking, insurance, and FinTech institutions in Nigeria. Data were analysed using descriptive statistics, multiple regression, and hierarchical moderated regression techniques. The findings revealed that AI-enabled AIS significantly improves auditing and fraud detection effectiveness, particularly through prevention, detection, data analysis, and investigative capabilities. The results further indicated that NLP positively moderates the relationship between AI-enabled AIS and auditing effectiveness by improving semantic interpretation and analytical explainability. The study concludes that AI-enabled AIS and NLP are increasingly important for strengthening fraud governance, regulatory accountability, and institutional trust within emerging digital financial environments.

cs.CY↗

arXiv2025

Designing a Feedback-Driven Decision Support System for Dynamic Student Intervention

Accurate prediction of student performance is essential for enabling timely academic interventions. However, most machine learning models used in educational settings are static and lack the ability to adapt when new data such as post-intervention outcomes become available. To address this limitation, we propose a Feedback-Driven Decision Support System (DSS) with a closed-loop architecture that enables continuous model refinement. The system employs a LightGBM-based regressor with incremental retraining, allowing educators to input updated student performance data, which automatically triggers model updates. This adaptive mechanism enhances prediction accuracy by learning from real-world academic progress over time. The platform features a Flask-based web interface to support real-time interaction and integrates SHAP (SHapley Additive exPlanations) for model interpretability, ensuring transparency and trustworthiness in predictions. Experimental results demonstrate a 10.7% reduction in RMSE after retraining, with consistent upward adjustments in predicted scores for students who received interventions. By transforming static predictive models into self-improving systems, our approach advances educational analytics toward human-centered, data-driven, and responsive artificial intelligence. The framework is designed for seamless integration into Learning Management Systems (LMS) and institutional dashboards, facilitating practical deployment in real educational environments.

cs.AI↗