Mohammad Musa MiaCPA · FCA
US CPA · ICAB FCA · Audit Manager & Researcher

Mohammad Musa Mia

CPA, FCA
Audit|Financial Reporting|AI-Assisted Audit Research

Advancing Audit Quality Through Technology and Data Analytics

View My ResearchLearn MoreLinkedIn Profile
10+Years In Audit
& Advisory
US CPALicensed In
United States
ICAB FCAFellow Chartered
Accountant
5+Published AI &
Fraud Papers
Mohammad Musa Mia, CPA, FCA
Active PracticeCalifornia, USA

Mohammad Musa Mia

CPA · FCA · MBA (Analytics)

Audit Manager at WWC CPA PC (USA)
Ex-Manager, Audit & Advisory, KPMG (RRH)
Researcher in AI & Fraud Detection
US GAAPPCAOBIFRSSEC ReportingAI Fraud Models
LinkedIn Profile ↗Scholar Papers →
US GAAP·
PCAOB STANDARDS·
FINANCIAL STATEMENT AUDIT·
AI-POWERED FRAUD DETECTION·
INTERNAL CONTROLS (SOX 404)·
IFRS / IAS·
SEC REPORTING·
GRAPH NEURAL NETWORKS·
FINANCIAL DUE DILIGENCE·
AUDIT QUALITY ADVANCEMENT·
DATA ANALYTICS & MACHINE LEARNING·
US GAAP·
PCAOB STANDARDS·
FINANCIAL STATEMENT AUDIT·
AI-POWERED FRAUD DETECTION·
INTERNAL CONTROLS (SOX 404)·
IFRS / IAS·
SEC REPORTING·
GRAPH NEURAL NETWORKS·
FINANCIAL DUE DILIGENCE·
AUDIT QUALITY ADVANCEMENT·
DATA ANALYTICS & MACHINE LEARNING·
US GAAP·
PCAOB STANDARDS·
FINANCIAL STATEMENT AUDIT·
AI-POWERED FRAUD DETECTION·
INTERNAL CONTROLS (SOX 404)·
IFRS / IAS·
SEC REPORTING·
GRAPH NEURAL NETWORKS·
FINANCIAL DUE DILIGENCE·
AUDIT QUALITY ADVANCEMENT·
DATA ANALYTICS & MACHINE LEARNING·
The Journey & Mission

From Big 4 assurance to cutting-edge audit analytics.

My professional trajectory unites two critical pillars of modern business: uncompromising assurance integrity honed across Big 4 and international accounting firms, and applied empirical research in artificial intelligence, machine learning, and financial fraud detection.

As a licensed US CPA and ICAB Fellow Chartered Accountant (FCA), I have led complex statutory audits, PCAOB assurance engagements, SEC filings, and financial due diligence across diverse industries in the United States and South Asia.

Alongside active practice as Audit Manager at WWC CPA PC, I hold an MBA in Business Analytics from Los Angeles and actively publish peer-reviewed research on auditor trust dynamics, graph neural networks for insider threat detection, and AI-assisted financial statement fraud models.

Full career timeline →·Published research papers →·Licensing & degrees →

Audit & Assurance

In-depth execution of audits under US GAAP, PCAOB standards, and IFRS. Rigorous ICFR assessments (SOX 404), substantive testing, and SEC financial statement disclosures.

AI & Fraud Innovation

Empirical investigation into auditor trust, hybrid Graph Neural Networks (GNNs), and Large Language Models (LLMs) to enhance forensic accounting and threat detection.

Analytics & Due Diligence

Combining data analytics, statistical sampling, financial modeling, and transaction due diligence to support executive governance and audit committee mandates.

Empirical Research & Scholarly Work

Publications that bridge
accounting integrity and artificial intelligence.

Rigorous peer-reviewed publications addressing fraud detection, auditor trust, graph neural networks, and IT governance.

Filter by topic:
AI & Audit Quality2026
Journal of Applied Finance & Banking (Vol. 16)

Artificial Intelligence in Financial Reporting Fraud Detection: An Empirical Investigation of Auditor Trust as a Mediating Mechanism in U.S. Markets

Empirical study investigating how independent auditors develop and calibrate trust in automated machine learning fraud detection systems, and how this mediator directly influences audit procedural outcomes in US capital markets.

#Auditor Trust#Financial Statement Fraud#Machine Learning#US Markets#Audit Quality
View on Google Scholar
Threat Detection & AI2026
Colombo Scientific Journal of Computer Science & Information System

A Hybrid Graph Neural Network and Large Language Model Framework for Insider Threat Detection via Behavioral Graph and Semantic Profiling

Proposes an advanced hybrid architecture fusing Graph Neural Networks (GNN) for relational transactional topology and Large Language Models (LLM) for semantic behavior profiling to uncover sophisticated insider fraud anomalies.

#Graph Neural Networks#LLM#Insider Threat#Behavioral Graphs#Forensic Analytics
View on Google Scholar
Enterprise Security2026
The USA Journals (American Journal of Computing and Engineering)

Enhancing Enterprise Security Management Using Hybrid Machine Learning and Large Language Model–Assisted Intrusion Detection

Explores the integration of hybrid machine learning algorithms with LLM-assisted contextual inference for automated intrusion telemetry, enhancing governance and IT general controls (ITGC) assurance.

#Enterprise Security#ITGC#Intrusion Detection#Machine Learning#Governance
View on Google Scholar
FinTech & Banking2025
The USA Journals (American Journal of Applied Sciences and Technology)

Integrating Blockchain Security and Machine Learning for Fraud Detection in the US Banking System

Investigates the synergy of immutable blockchain audit logs combined with supervised machine learning classifiers to combat wire fraud, payment anomalies, and compliance breaches across US commercial banking institutions.

#Blockchain Assurance#Banking System#Fraud Mitigation#US Financial Regulations
View on Google Scholar
Risk Management2025
International Interdisciplinary Business Economics Advancement Journal (IIBA)

Leveraging Graph Neural Networks for Intelligent Supply Chain Risk Management in the Era of Industry 4.0

Examines topological risk propagation across enterprise multi-tier supply chains using deep graph learning, providing actionable early-warning signals for operational risk and inventory valuation assurance.

#Supply Chain Risk#GNN#Enterprise Risk Management#Valuation Assurance
View on Google Scholar

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Career Arc & Practice Leadership

Distinguished experience across
Big 4 and U.S. capital market assurance.

Demonstrated track record of delivering rigorous audit quality, navigating complex regulatory regimes, and leading high-performing professional teams.

CURRENT PRACTICE
California, United StatesFull-time Practice

Audit Manager

WWC, P.C. (WWC CPA PC)

Managing financial statement audits and review engagements for public and private enterprises under US GAAP and PCAOB standards.
Overseeing SEC reporting requirements, Form 10-K / 10-Q disclosures, revenue recognition (ASC 606), and lease accounting (ASC 842).
Evaluating and testing Internal Controls over Financial Reporting (ICFR) in compliance with Sarbanes-Oxley Act (SOX 404).
Directing cross-functional audit teams, managing engagement budgets, and interfacing directly with executive audit committees.
PREVIOUS ROLE
Dhaka, BangladeshBig 4 Firm

Manager – Audit & Advisory Services

Rahman Rahman Huq (RRH) — KPMG in Bangladesh

Led statutory audits, multinational group audits, and special assurance engagements adhering to International Standards on Auditing (ISA) and IFRS.
Managed risk-based audit planning, internal control assessments, and governance advisory for leading financial institutions, telecommunications, and manufacturing conglomerates.
Conducted financial due diligence (FDD) and forensic investigative procedures.
Earned Fellow Chartered Accountant (FCA) status with the Institute of Chartered Accountants of Bangladesh (ICAB).
FOUNDATIONAL PRACTICE
Dhaka, BangladeshCA Articleship & Big 4 Practice

Senior Associate & Associate – Audit & Assurance

Rahman Rahman Huq (RRH) — KPMG in Bangladesh

Completed rigorous Chartered Accountancy articleship under the Institute of Chartered Accountants of Bangladesh.
Conducted comprehensive substantive audit testing, analytical reviews, fixed asset verifications, and inventory observations across industrial sites.
Drafted detailed management recommendation letters, audit schedules, and GAAP-to-IFRS reconciliations.
Core Competencies

The audit & analytics
operating system.

A comprehensive matrix of technical assurance expertise, regulatory compliance, and computational analytics.

Financial Statement Audit

Comprehensive execution and review of statutory and SEC audits. Full mastery of US GAAP, PCAOB Auditing Standards, and IFRS.

US GAAPPCAOBIFRSMateriality & SamplingKey Audit Matters (KAM)

AI & Fraud Detection Modeling

Empirical research and practical implementation of Graph Neural Networks and machine learning classifiers to flag transaction anomalies and fraud risk.

Graph Neural NetworksForensic AIAuditor TrustNLP / LLMs

SEC Reporting & Technical Accounting

Review of Forms 10-K, 10-Q, 8-K, and registration statements. Resolution of complex GAAP interpretations including ASC 606, ASC 842, and CECL.

SEC Form 10-K / 10-QASC 606 RevenueASC 842 LeasesTechnical Memos

Internal Controls & SOX 404

Evaluating Internal Controls over Financial Reporting (ICFR), entity-level controls, IT General Controls (ITGC), and remediation tracking for material weaknesses.

SOX 404 (a/b)ICFR FrameworkITGC ReviewRisk Assessment Matrix

Financial Due Diligence (FDD)

Quality of Earnings (QoE) analyses, debt-like item identification, normalized EBITDA calculations, and working capital peg adjustments for M&A transactions.

Quality of EarningsEBITDA BridgeWorking Capital PegsTransaction Advisory

Analytics, Python & Tech Stack

Leveraging modern analytical tools to process massive financial ledgers, automate substantive audit tests, and build predictive risk dashboards.

Python & PandasSQL QueriesPower BI DashboardsAdvanced Financial Models
Professional Track Record & Impact

Results behind
the assurance opinions.

Measurable impact delivered across international capital markets, cross-border audits, and empirical research.

$2B+
Client Asset Value

Audited across commercial banking, manufacturing, technology, and SEC registrant portfolios.

100+
Audit Engagements

Statutory audits, reviews, and due diligence assignments successfully delivered on schedule.

5+
Peer-Reviewed Studies

Published papers covering AI in financial fraud detection, GNNs, and auditor trust dynamics.

10+
Years Professional Practice

Across Big 4 accounting (KPMG) and United States certified public accounting firms.

2
Premier Designations

Licensed US CPA (Certified Public Accountant) and ICAB FCA (Fellow Chartered Accountant).

100%
Audit Quality Adherence

Impeccable compliance record under PCAOB inspections, peer reviews, and regulatory standards.

Philosophy & Standards

“The true value of an audit is not merely regulatory compliance—it is establishing trust that powers global capital allocation.”

— Mohammad Musa Mia, CPA, FCA

ICAB Fellow (FCA)
Admitted May 2023 · Highest ICAB Rank
Qualifications & Global Networks

Qualified locally.
Recognized globally.

Dual premier accounting designations bridging the United States and international regulatory frameworks.

Active License

Certified Public Accountant (CPA)

AICPA & State Board of Accountancy, United States

Authorized to conduct statutory audits, sign financial opinions, and represent clients before regulatory authorities under US GAAP & PCAOB.

Qualified Verified
Fellow Member (FCA)

Fellow Chartered Accountant (FCA)

Institute of Chartered Accountants of Bangladesh (ICAB)

ICAB Fellow rank awarded after exemplary professional practice, extensive post-qualification experience, and leadership in the accounting profession.

Admitted May 2023 Verified
Master's Degree

MBA in Business Analytics

International American University (Los Angeles, California)

Advanced training in predictive modeling, statistical forecasting, enterprise machine learning applications, and data-driven corporate governance.

Graduated with Honors Verified
Bachelor's Degree

BBA in Accounting & Information Systems

University Degree in Accounting

Rigorous undergraduate foundation in financial accounting, auditing theory, corporate law, taxation, and business computer information systems.

Four-Year Degree Verified
International Network

Chartered Accountants Worldwide (CAW)

As an ICAB Fellow Member, Mohammad Musa Mia is connected with over 1.8 million chartered accountants and students across 190+ countries in the global CAW alliance.

About CAW
Get In Touch

Excellence in audit starts with a good conversation.

Open to technical advisory, audit committees, empirical AI and fraud detection research collaborations, guest lectures, and executive networking.

Direct Email
[email protected]
LinkedIn Profile
linkedin.com/in/mohammadmusamia
Academic Research
Google Scholar Profile
San Mateo, California, USA · Open to worldwide engagements

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