REGULATORY ARCHITECTURE, INSTITUTIONAL GOVERNANCE AND TECHNOLOGICAL ADOPTION IN FINANCIAL FRAUD PREVENTION: A SYSTEMATIC LITERATURE REVIEW WITH IMPLICATIONS FOR EMERGING ECONOMICS

Ardiani Ika Sulistyawati (Universitas Semarang)
Aria Hendrawan (Universitas Semarang)
Aprih Santoso (Universitas Semarang)
Aristo Kevin Ardyaneira Pratama (University of Regensburg, Germany)

Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Vol. 7 No. 2 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)

Financial fraud and money laundering severely destabilize sustainable financial ecosystems, disproportionately harming emerging economies through weak supervisory capacity, as revealed by a systematic review of 192 studies spanning 1993 to 2026. While technologies like AI and RegTech improve detection accuracy, they simultaneously create a compliance divide between advanced and developing nations, whereas fragmented cross-border oversight continually fuels unmanageable regulatory arbitrage. Ultimately, the evidence demonstrates that internal control maturity, ethical governance, and forensic auditing are the most reliable deterrents against fraud, prompting the study to advocate for a risk-to-resilience framework rooted in harmonized enforcement and targeted capacity building.