Sanusi , Ridwan Adebisi, Ibraheem Sanusi, and D. O. B. Briggs. 2026. “Integrating Digital Forensics and Machine Learning for Fraud Detection in Nigerian Deposit Money Banks: A PLS-SEM and Artificial Neural Network Approach : A PLS-SEM and Artificial Neural Network Approach”. FUDMA Journal of Accounting and Finance Research [FUJAFR] 4 (1):53-69. https://doi.org/10.33003/fujafr-2026.v4i1.286.53-69.