The Intent Gap: Why the Future of Forensic Accounting Still Needs Human Skepticism [Cardinal Experience]

Authors

• Jackie Gervais, St. John Fisher University

Document Type

Poster Presentation

Publication Date

4-17-2026

Keywords

fsc2026

Abstract

This presentation, titled "AI in Forensic Accounting: The Intent Gap," explores the balance between the efficiency of artificial intelligence and the necessary oversight of human investigators. It explains that while AI offers great operational efficiency through tireless processing and immediate fraud alerts, it lacks moral agency and the ability to understand "why" a specific action was taken. The presentation warns that relying too much on technology can lead to "automation bias" and systemic brittleness. Ultimately, it proposes a hybrid model where the machine serves as a tireless assistant for tasks like ledger analysis, while the human remains the strategic detective responsible for final judgment and adaptation.

Comments

Poster presented at the 2026 Fisher Showcase, St. John Fisher University, April 17, 2026.

Publication Information

Gervais, Jackie, "The Intent Gap: Why the Future of Forensic Accounting Still Needs Human Skepticism [Cardinal Experience]" (2026). Fisher Showcase 2026. Paper 214.
https://fisherpub.sjf.edu/fsc2026/214

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