JAF- Journal of Accounting and Finance
Vol. 9 No. 2 (2025): JAF - Journal of Accounting and Finance

Fraud In The Digital Age: Assessing Cybercrime Through The Lens of The Fraud Hexagon

Prawitasari, Putu Putri (Unknown)



Article Info

Publish Date
30 Sep 2025

Abstract

The rise of cybercrime in the digital era presents significant challenges for individuals, organizations, and governments. This paper explores the background and evolution of cybercrime and digital fraud, utilizing the Fraud Hexagon Theory to analyze the motivations behind fraudulent behavior. The COVID-19 pandemic has further accelerated cybercrime, emphasizing the urgent need for effective fraud detection and prevention strategies. The integration of big data analytics has emerged as a key approach in fraud detection, while corporate governance and internal controls play a crucial role in mitigating fraud risks. Through a systematic review of scholarly literature sourced from the Scopus database, this study examines various perspectives on fraud prevention in the digital landscape. It assesses the impact of digital transformation on cyber fraud, highlighting the role of advanced analytics and internal controls in combating fraudulent activities. Additionally, the study synthesizes research findings to provide insights into the evolving nature of fraud schemes and the necessity of adaptive fraud prevention strategies. By leveraging the Fraud Hexagon framework, this paper contributes to a deeper understanding of cyber fraud and offers recommendations for strengthening fraud detection and prevention efforts in the digital age.

Copyrights © 2025






Journal Info

Abbrev

jaf

Publisher

Subject

Economics, Econometrics & Finance

Description

JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in ...