Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Manajemen
Sinaga, Greace Leroy
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Tata kelola perusahaan, iklim etika, dan deteksi penipuan: tinjauan literatur komprehensif tentang pencegahan dan deteksi penipuan akuntansi Sinaga, Greace Leroy; Harahap, Muhammad Rizky; Mappadang, Agoestina
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.235

Abstract

Accounting fraud undermines financial reporting integrity and public trust. Effective prevention and detection require more than traditional auditing, involving corporate governance, ethical climate, and adaptive detection systems. This research employs a Systematic Literature Review (SLR) of 21 publications (2015–2025) sourced from Scopus, Web of Science, and ScienceDirect to investigate the interrelation of these elements in combating accounting fraud. Findings show that robust governance structures, strong organizational ethics, and technological tools like forensic audits and data analytics significantly reduce fraud risk. The study highlights the need for synergy among governance, ethics, and technology to build a sustainable fraud prevention framework.
Co-Authors Agoestina Mappadang Harahap, Muhammad Rizky