<![CDATA[The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset misappropriation fraud (opportunity, rationalization, capability, ego, collusion, peer influence, and arrogance), ten preventive actions (internal control, religiosity, good corporate governance, integrity, ethics, risk management, technology, organizational culture, collaborative governance, and legal certainty), and four detection methods (data analytics, anonymous reporting channels, certain number patterns, and Certified Fraud Examiner). This study distinguishes itself from previous research by employing a systematic literature review method to ensure a structured, transparent, and comprehensive review through four key steps: design, conduct, analysis, and writing. This review offers practical insights by validating the Fraud Diamond framework and considering the need for increased reliance on Data Analytics for timely fraud detection, particularly in complex Asset Misappropriation schemes]]>
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