Emerging technologies have brought significant transformations across economic, social, and legal domains, and the advent of artificial intelligence and automation has introduced new opportunities and challenges in the digital landscape. One of the most critical challenges is cyber fraud, particularly phishing, which poses a serious threat to information security and user assets, leading to financial losses and a decline in public trust. This study addresses the question of how the legal system can, by integrating philosophical, legal, ethical, and economic principles, determine liability and preventive measures for frauds based on emerging technologies and fill existing legislative gaps. The importance of this topic stems from the rapid growth of technology and the complexity of cyber fraud methods, which render existing laws insufficient and highlight the necessity of updating and developing comprehensive legal, ethical, and economic frameworks. The aim of this article is to provide a comprehensive analysis of the role of emerging technologies in cyber fraud and to propose legal and managerial strategies to mitigate risks and compensate for damages. The research method is descriptive-analytical and relies on a documentary study of domestic and international legal, philosophical, economic, and scholarly sources. The findings indicate that combining fault-based liability, strict liability, and employer liability, together with preventive regulations and security standards, can provide an effective framework for addressing cybercrime. Moreover, the results show that economic analysis of such crimes and investment in user education and system security can reduce the financial and social impacts of phishing and AI-based fraud. The innovation of this study lies in integrating philosophical, legal, ethical, and economic perspectives to propose a comprehensive framework for managing digital risks and legal responsibility.