Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature
DOI:
https://doi.org/10.38035/jafm.v4i6.284Keywords:
Forensic Accounting, Fraud, Fraud Detection, Fraud PreventionAbstract
This research was conducted to map and describe research related to forensic accounting in preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected using the PRISMA method. A selection of 51 pieces of literature was then analyzed using the SLR method and assisted by VOSViewer software. The results of this research show that literature with the keyword Fraud is the literature that is most related to the keyword forensic accounting, thus indicating that forensic accounting research related to Fraud research is carried out more often than other topics.
References
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Abu-Tapanjeh, A. M., & Al-Sarairah, T. M. K. (2021). The Availability of Forensic Accounting Application Factors to Enhance the Auditors Efficiency in Jordan [Article]. Journal of Asian Finance, Economics and Business, 8(3), 807-819. https://doi.org/10.13106/jafeb.2021.vol8.no3.0807
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Afriyie, S. O., Akomeah, M. O., Amoakohene, G., Ampimah, B. C., Ocloo, C. E., & Kyei, M. O. (2023). Forensic Accounting: A Novel Paradigm and Relevant Knowledge in Fraud Detection and Prevention [Article]. International Journal of Public Administration, 46(9), 615-624. https://doi.org/10.1080/01900692.2021.2009855
Aggarwal, V., & Dharni, K. (2020). Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study [Article]. Vikalpa, 45(3), 160-169. https://doi.org/10.1177/0256090920979695
Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2021). THE INTEGRATION OF FORENSIC ACCOUNTING AND THE MANAGEMENT CONTROL SYSTEM AS TOOLS FOR COMBATING CYBERFRAUD [Article]. Academy of Accounting and Financial Studies Journal, 25(2), 1-14. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104067180&partnerID=40&md5=8b7e6a6124bc8e0c7ac0a7f06f8185ce
Akinbowale, O. E., Mashigo, P., & Zerihun, M. F. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry [Article]. Cogent Business and Management, 10(1), Article 2163560. https://doi.org/10.1080/23311975.2022.2163560
Al-Balqa, H. M. A. A., Alrawashdeh, B., Dabaghia, M. N., & Darwazeh, R. N. (2021). THE ROLE OF COURTS AND UNIVERSITIES IN ACTIVATING THE FORENSIC ACCOUNTING TO DISCOVER FINANCIAL FRAUD [Article]. Academy of Accounting and Financial Studies Journal, 25(2), 1-9. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104067579&partnerID=40&md5=9c40dac145f935d6d7767a52cccf2bd1
Al Natour, A. R., Al-Mawali, H., Zaidan, H., & Said, Y. H. Z. (2023). The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt [Article]. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2023-0279
Alfordy, F. D. (2022). EFFECTIVE DETECTION AND PREVENTION OF FRAUD: PERCEPTIONS AMONG PUBLIC AND PRIVATE SECTORS ACCOUNTANTS AND AUDITORS IN SAUDI ARABIA [Article]. E a M: Ekonomie a Management, 25(3), 106-121. https://doi.org/10.15240/tul/001/2022-3-007
Allee, K. D., Baik, B., & Roh, Y. (2021). Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis* [Article]. Contemporary Accounting Research, 38(3), 1581-1615. https://doi.org/10.1111/1911-3846.12674
Alrawashdeh, B., KamelAfaneh, M. K., Alfawareh, N., & Musatat, A. (2021). The role of technology for activating the use forensic accounting in financial fraud detection [Article]. Academy of Strategic Management Journal, 20(SpecialIssue2), 1-10. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107784513&partnerID=40&md5=b226b4a66ada4a432cb2b7501b6b0b4b
Alsheikh, A. H., Alsheikh, W. H., & Kareem, H. M. (2022). Factors implanted in the successful implementation of forensic accounting: An empirical study on academicians and practitioners [Article]. Humanities and Social Sciences Letters, 11(1), 10-21. https://doi.org/10.18488/73.v11i1.3225
Alshurafat, H., Alaqrabawi, M., & Al Shbail, M. O. (2023). Developing learning objectives for forensic accounting using bloom’s taxonomy [Article]. Accounting Education. https://doi.org/10.1080/09639284.2023.2222271
Badua, F. A. (2022). Poirot, Pacioli, and Pedagogy: Using Accounting History to Build an Introductory Forensic Accounting Course [Article]. Accounting Historians Journal, 49(2), 1-5. https://doi.org/10.2308/AAHJ-2022-013
Bhasin, M. (2013). Corporate accounting scandal at Satyam: A case study of India’s enron. European Journal of Business and Social Sciences, 1(12), 25-47.
Bhasin, M. L. (2016). Contribution of forensic accounting to corporate governance: An exploratory study of an asian country [Article]. International Business Management, 10(4), 479-492. https://doi.org/10.3923/ibm.2016.479.492
Burzinji, Z., Yusoff, W. S., Rosbi, M., Salleh, M. F. M., & Abdullah, A. H. (2022). The effect of forensic accounting on fraud prevention, the moderating role internal control effectiveness. International Journal of Economics, Commerce and Management, 10(1), 213-230.
Chaubey, M. D. (2006). HealthSouth Corporation: Fraud, greed and corporate governance. International Conference on Management Cases,
Christian, N., Jessica, J., & Rionaldo, L. (2021). PENDETEKSIAN FINANCIAL SHENANIGANS PADA LAPORAN KEUANGAN PT GARUDA INDONESIA TBK. JURNAL MANEKSI, 10(1), 66-75.
Chui, L., & Matson, D. M. (2019). Embezzlement at the grandview community recreation association [Article]. Issues in Accounting Education, 34(2), 41-59. https://doi.org/10.2308/iace-52392
Cooper, J. R., & Kawada, B. S. (2022). Balboa security v. M&M systems: Forensic accounting for determining commercial damages [Article]. Journal of Accounting Education, 58, Article 100755. https://doi.org/10.1016/j.jaccedu.2021.100755
Das, D. P. K. (2020). Forensic accounting in India. Journal of Business and Social Science, 1(5), 59-66.
Deb, R. (2018). Financial Audit or Forensic Audit? Government Sector Panorama [Article]. Indian Journal of Corporate Governance, 11(2), 135-158. https://doi.org/10.1177/0974686218806724
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2024-01-06
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Kinanti, K. P., Amalia, F. A., Widyastuti, A. ., & Wicaksono, A. P. N. (2024). Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature. Journal of Accounting and Finance Management, 4(6), 462–485. https://doi.org/10.38035/jafm.v4i6.284
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