E-JURNAL AKUNTANSI
Vol 34 No 8 (2024)

Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review

Arni Pudjiwati (Unknown)
Dwi Cahyo Utomo (Fakultas Ekonomi dan Bisnis Universitas Diponegoro, Indonesia)



Article Info

Publish Date
06 Sep 2024

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

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...