E-Jurnal Akuntansi
Vol. 34 No. 8 (2024)

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

Arni Pudjiwati (Department of Accounting, Faculty of Economics and Business, Diponegoro University, Indonesia)
Dwi Cahyo Utomo (Department of Accounting, Faculty of Economics and Business, Diponegoro University, Indonesia)



Article Info

Publish Date
03 Aug 2026

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.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...