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All Journal Owner : Riset dan Jurnal Akuntansi E-JURNAL AKUNTANSI
Dwi Cahyo Utomo
Fakultas Ekonomi dan Bisnis Universitas Diponegoro, Indonesia
Economics, Econometrics & Finance

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Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review Arni Pudjiwati; Dwi Cahyo Utomo
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p08

Abstract

Occupational fraud is a significant threat to the integrity and sustainability of an organization. This study presents a systematic literature review on occupational fraud. This research uses the Scopus database without any year restrictions. Thirty-five articles were identified for further analysis. Our findings highlight a deep understanding of the motivations and driving factors behind fraudulent behavior, as well as the need for a holistic approach to managing occupational fraud. This research provides valuable insights for practitioners, researchers, and policymakers in their efforts to overcome the challenges organizations face in preventing and detecting occupational fraud. This research enriches the literature review on occupational fraud, which is still difficult to find.Kata Kunci: Literature Review, Occupational Fraud, Fraud Keywords: Literature Review; Occupational Fraud; Fraud
Corporate Governance and Fraud: A Systematic Review Adelia Ayu Apristiana; Dwi Cahyo Utomo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2643

Abstract

The increasing phenomenon of fraud across various business sectors emphasizes the importance of implementing effective corporate governance. Strong corporate governance is believed to enhance company transparency and accountability, thereby reducing the risk of fraud occurrence. This study aims to analyze the role of corporate governance in preventing fraud through a systematic review approach using PRISMA guidelines. It examines 22 articles published between 2020 and 2024 from the Scopus, ScienceDirect, and Emerald Insight databases, focusing on corporate governance and fraud prevention. The findings reveal that the implementation of strong corporate governance mechanisms, such as board independence, gender diversity, board size, audit committees, internal controls, and audit quality, significantly contributes to fraud prevention. However, the effectiveness of these mechanisms depends on cultural, regulatory, and institutional contexts. This study also highlights the importance of Islamic governance in fraud prevention, particularly in the Islamic financial sector, by emphasizing principles of justice, transparency, and the role of the Sharia Supervisory Board (SSB). Overall, effective corporate governance enhances transparency and accountability, reducing the risk of fraud, although further research is needed to explore the variations in the effectiveness of governance mechanisms across different cultural and regulatory contexts.
Co-Authors Adelia Ayu Apristiana Arni Pudjiwati