Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration
DOI:
https://doi.org/10.24256/kharaj.v5i4.4451Abstract
This study aims to analyze and map the main research streams, research development, and further research directions in fraud prevention studies systematically. Using bibliometric analysis to analyze fraud prevention articles in the Scopus database based on preliminary data from 1985-2022 where there are 772 documents processed through VOSviewer software version 1.6.19. The study concluded that fraud prevention is a topic of international interest. Article by Rezaee. (2005), and an article in the Managerial Auditing Journal. Certain keywords, such as whistleblowing system, culture, management integrity, reputation, and blockchain technology provide a potential focus for future research.
References
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Banerjee, R., Baul, T., & Rosenblat, T. (2015). On self selection of the corrupt into the public sector. Economics Letters, 127, 43–46. https://doi.org/10.1016/j.econlet.2014.12.020
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Célimène, F., Dufrénot, G., Mophou, G., & N’Guérékata, G. (2016). Tax evasion, tax corruption and stochastic growth. Economic Modelling, 52, 251–258. https://doi.org/10.1016/j.econmod.2014.10.055
Chan, A. P. C., Yeung, J. F. Y., Yu, C. C. P., Wang, S. Q., & Ke, Y. (2011). Empirical study of risk assessment and allocation of public-private partnership projects in China. Journal of Management in Engineering, 27(3), 136–148. https://shaghool.ir/Files/2011-060.pdf
Collignon, P., Beggs, J. J., Walsh, T. R., Gandra, S., & Laxminarayan, R. (2018). Anthropological and socioeconomic factors contributing to global antimicrobial resistance: a univariate and multivariable analysis. The Lancet Planetary Health, 2(9), e398–e405. https://doi.org/10.1016/S2542-5196(18)30186-4
Cross, C. (2018). Expectations vs reality: Responding to online fraud across the fraud justice network. International Journal of Law, Crime and Justice, 55, 1–12. https://doi.org/10.1016/j. ijlcj.2018.08.001.
Deni, S. (2010). Korupsi birokrasi: konsekuensi, pencegahan & tindakan dalam etika administrasi publik. Naufan Pustaka.
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285– 296. https://doi.org/10.1016/j.jbusres.2021.04.070
Faisal, A. A. (2018). Pencegahan dan deteksi kasus korupsi pada sektor publik dengan fraud triangle. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 20(4). https://doi.org/10.32424/jeba.v20i4.1238
Fisman, R., & Golden, M. A. (2017). Corruption: What everyone needs to know. Oxford University Press.
Gunasegaran, M., Basiruddin, R., Abdul Rasid, S. Z., & Mohd Rizal, A. (2018). The case studies of fraud prevention mechanisms in the Malaysian medium enterprises. Journal of Financial Crime, 25(4), 1024–1038. https://doi.org/10.1108/JFC-05- 2017-0034.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal, 31(6/7), 589–628. https://doi.org/10.1108/MAJ-02- 2015-1163
Hakhverdian, A., & Mayne, Q. (2012). Institutional trust, education, and corruption: A micro- macro interactive approach. The Journal of Politics, 74(3), 739–750. https://doi.org/10.1017/S0022381612000412
Hui, W. S., Othman, R., Omar, N. H., Rahman, R. A., & Haron, N. H. (2011). Procurement issues in Malaysia. International Journal of Public Sector Management, 24(6), 567–593. https://doi.org/10.1108/09513551111163666
Joseph, C., Gunawan, J., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2019). Realising sustainable development goals via online integrity framework disclosure: Evidence from Malaysian and Indonesian local authorities. Journal of Cleaner Production, 215, 112–122. https://doi.org/10.1016/j.jclepro.2019.01.057
Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Nur abdi, M., & Setiadi. (2020). Information Technology and Corporate Governance in Fraud Prevention. E3S Web of Conferences, 202, 16003. https://doi. org/10.1051/e3sconf/202020216003.
Kaufmann, D., & Vicente, P. C. (2011). Legal corruption. Economics & Politics, 23(2), 195–219. https://doi.org/10.1111/j.1468-0343.2010.00377.x
Le, Y., Shan, M., Chan, A. P. C., & Hu, Y. (2014). Investigating the causal relationships between causes of and vulnerabilities to corruption in the Chinese public construction sector. Journal of Construction Engineering and Management, 140(9), 5014007. https://ascelibrary.org/doi/abs/10.1061/(ASCE)CO.1943-7862.0000886
Lukito, A. S. (2016). Building anti-corruption compliance through national integrity system in Indonesia. Journal of Financial Crime, 23(4), 932–947. https://doi.org/10.1108/JFC-09- 2015-0054
Matulessy, A., Rini, A., Limanago, Y., Elentina, M., & Pandin, M. (2021). The causing corruption factors of private employees and civil servants (202101.0197.v1). Preprints. https://www.preprints.org/manuscript/202101.0197/v1
Mirinaviciene, S. (2014). INTERNAL CONTROL AND FRAUD PREVENTION: PRIOR RESEARCH ANALYSIS. Science and Studies of Accounting and Finance: Problems and Perspectives, 9(1), 173–179. https:// doi.org/10.15544/ssaf.2014.19.
Muttiarni, M. (2021). The study of individual morality and internal control and the relationship on accounting fraud. ATESTASI : Jurnal Ilmiah Akuntansi, 4(1), 28–36. https://doi.org/10.33096/atestasi.v4i1.593
Nguyen, T. T., & van Dijk, M. A. (2012). Corruption, growth, and governance: Private vs. state- owned firms in Vietnam. Journal of Banking & Finance, 36(11), 2935–2948. https://doi.org/10.1016/j.jbankfin.2012.03.027
Nugraha, Y. A., & Etikariena, A. (2021). Anteseden corrupt intention: analisis peran dark triad personality dan hierarchy culture. Jurnal Ecopsy, 8(1), 41. https://doi.org/10.20527/ecopsy.2021.02.004
Nuswantara, D. A., & Maulidi, A. (2020). Psychological factors: self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC- 05-2020-0086
Prabowo, A., Kusdinar, U., & Rahmawati, U. (2018). Pelatihan pengembangan instrumen tes mata pelajaran matematika SMP. International Journal of Community Service Learning, 2(3). https://doi.org/10.23887/ijcsl.v2i3.14189
Prabowo, H. Y. (2020). Reinvigorating the human instrument. Journal of Financial Crime, 27(2), 505–530. https://doi.org/10.1108/JFC-01-2019-0004
Prabowo, H. Y., Cooper, K., Sriyana, J., & Syamsudin, M. (2017). De-normalizing corruption in the Indonesian public sector through behavioral re-engineering. Journal of Financial Crime, 24(4), 552–573. https://doi.org/10.1108/JFC-10-2015-0057
Putri, C. F., & Yanti, H. B. (2020). Pengaruh fraud diamond terhadap tindak pidana korupsi.
Prosiding Seminar Nasional Pakar, 2–72. https://trijurnal.lemlit.trisakti.ac.id/pakar/article/view/6916.
Rashid, M. A., Al-Mamun, A., Roudaki, H., & Yasser, Q. R. (2022). An Overview of Corporate Fraud and its Prevention Approach. AABFJ, 16(1), 101–118.
Rustiarini, N. W., T., S., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement, 19(4), 345– 362. https://doi.org/10.1108/JOPP-02-2019-0012.
Sforza, V., Cimini, R., Mechelli, A., & Vian, T. (2020). A review of the literature on corruption in healthcare organizations. International Journal of Business and Management, 15(4), 98. https://doi.org/10.5539/ijbm.v15n4p98.
Siddique, M. A. B., & Ghosh, R. N. (2014). Corruption, good governance and economic development: Contemporary analysis and case studies (Vol. 28). World Scientific.
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons.
Sofhian, S. (2020). Penyebab dan pencegahan korupsi: Kasus Indonesia. Jurnal Diklat Keagamaan, XIV(1), 65–76.
Strozzi, F., Colicchia, C., Creazza, A., & Noè, C. (2017). Literature review on the ‘Smart Factory’ concept using bibliometric tools. International Journal of Production Research, 55(22), 6572–6591. https://doi.org/10.1080/00207543.2017.1326643.
Uribe-Toril, J., Ruiz-Real, J. L., Ceresia, F., & Valenciano, J. de P. (2019). Corruption and entrepreneurship: A bibliometric analysis. Journal of Legal, Ethical and Regulatory Issues, 22(4), 1–11. https://iris.unipa.it/handle/10447/394725.
Williams, C. C., & Shahid, M. S. (2016). Informal entrepreneurship and institutional theory: explaining the varying degrees of (in)formalization of entrepreneurs in Pakistan. Entrepreneurship & Regional Development, 28(1–2), 1–25. https://doi.org/10.1080/08985626.2014.963889.
Yanti, H. B. (2021). Faktor determinan pemicu korupsi di sektor pemerintahan (studi pada pegawai negeri sipil di Jakarta). Jurnal Kajian Akuntansi Dan Auditing, 15(2), 104–117. https://doi.org/10.37301/jkaa.v15i2.27
Zhai, Z., Shan, M., Darko, A., & Chan, A. P. C. (2021). Corruption in construction projects: bibliometric analysis of global research. Sustainability, 13(8), 4400. https://doi.org/10.3390/su13084400
Alam, M., & Said, J. (2015). Public accountability system: Empirical assessment of public sector of Malaysia. Said, J., Alam, MM, and Aziz, MA, 8(2), 225–236. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2942718
Alamsyah, W. (2020). Laporan pemantauan tren penindakan kasus korupsi semester I 2020.
Indonesia Corruption Watch. https://antikorupsi.org/
Bahoo, S. (2020). Corruption in banks: A bibliometric review and agenda. Finance Research Letters, 35, 101499. https://doi.org/10.1016/j.frl.2020.101499
Bahoo, S., Alon, I., & Floreani, J. (2021). Corruption in economics: a bibliometric analysis and
research agenda. Applied Economics Letters, 28(7), 565–578. https://doi.org/10.1080/13504851.2020.1764476
Banerjee, R., Baul, T., & Rosenblat, T. (2015). On self selection of the corrupt into the public sector. Economics Letters, 127, 43–46. https://doi.org/10.1016/j.econlet.2014.12.020
Bihamding, H. (2018). Fenomena perilaku koruptif analisis penyebab timbulnya perilaku koruptif di Indonesia. Jurnal Inspirasi, 9(1), 1–8. https://doi.org/10.35880/inspirasi.v9i1.109
Célimène, F., Dufrénot, G., Mophou, G., & N’Guérékata, G. (2016). Tax evasion, tax corruption and stochastic growth. Economic Modelling, 52, 251–258. https://doi.org/10.1016/j.econmod.2014.10.055
Chan, A. P. C., Yeung, J. F. Y., Yu, C. C. P., Wang, S. Q., & Ke, Y. (2011). Empirical study of risk assessment and allocation of public-private partnership projects in China. Journal of Management in Engineering, 27(3), 136–148. https://shaghool.ir/Files/2011-060.pdf
Collignon, P., Beggs, J. J., Walsh, T. R., Gandra, S., & Laxminarayan, R. (2018). Anthropological and socioeconomic factors contributing to global antimicrobial resistance: a univariate and multivariable analysis. The Lancet Planetary Health, 2(9), e398–e405. https://doi.org/10.1016/S2542-5196(18)30186-4
Cross, C. (2018). Expectations vs reality: Responding to online fraud across the fraud justice network. International Journal of Law, Crime and Justice, 55, 1–12. https://doi.org/10.1016/j. ijlcj.2018.08.001.
Deni, S. (2010). Korupsi birokrasi: konsekuensi, pencegahan & tindakan dalam etika administrasi publik. Naufan Pustaka.
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285– 296. https://doi.org/10.1016/j.jbusres.2021.04.070
Faisal, A. A. (2018). Pencegahan dan deteksi kasus korupsi pada sektor publik dengan fraud triangle. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 20(4). https://doi.org/10.32424/jeba.v20i4.1238
Fisman, R., & Golden, M. A. (2017). Corruption: What everyone needs to know. Oxford University Press.
Gunasegaran, M., Basiruddin, R., Abdul Rasid, S. Z., & Mohd Rizal, A. (2018). The case studies of fraud prevention mechanisms in the Malaysian medium enterprises. Journal of Financial Crime, 25(4), 1024–1038. https://doi.org/10.1108/JFC-05- 2017-0034.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal, 31(6/7), 589–628. https://doi.org/10.1108/MAJ-02- 2015-1163
Hakhverdian, A., & Mayne, Q. (2012). Institutional trust, education, and corruption: A micro- macro interactive approach. The Journal of Politics, 74(3), 739–750. https://doi.org/10.1017/S0022381612000412
Hui, W. S., Othman, R., Omar, N. H., Rahman, R. A., & Haron, N. H. (2011). Procurement issues in Malaysia. International Journal of Public Sector Management, 24(6), 567–593. https://doi.org/10.1108/09513551111163666
Joseph, C., Gunawan, J., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2019). Realising sustainable development goals via online integrity framework disclosure: Evidence from Malaysian and Indonesian local authorities. Journal of Cleaner Production, 215, 112–122. https://doi.org/10.1016/j.jclepro.2019.01.057
Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Nur abdi, M., & Setiadi. (2020). Information Technology and Corporate Governance in Fraud Prevention. E3S Web of Conferences, 202, 16003. https://doi. org/10.1051/e3sconf/202020216003.
Kaufmann, D., & Vicente, P. C. (2011). Legal corruption. Economics & Politics, 23(2), 195–219. https://doi.org/10.1111/j.1468-0343.2010.00377.x
Le, Y., Shan, M., Chan, A. P. C., & Hu, Y. (2014). Investigating the causal relationships between causes of and vulnerabilities to corruption in the Chinese public construction sector. Journal of Construction Engineering and Management, 140(9), 5014007. https://ascelibrary.org/doi/abs/10.1061/(ASCE)CO.1943-7862.0000886
Lukito, A. S. (2016). Building anti-corruption compliance through national integrity system in Indonesia. Journal of Financial Crime, 23(4), 932–947. https://doi.org/10.1108/JFC-09- 2015-0054
Matulessy, A., Rini, A., Limanago, Y., Elentina, M., & Pandin, M. (2021). The causing corruption factors of private employees and civil servants (202101.0197.v1). Preprints. https://www.preprints.org/manuscript/202101.0197/v1
Mirinaviciene, S. (2014). INTERNAL CONTROL AND FRAUD PREVENTION: PRIOR RESEARCH ANALYSIS. Science and Studies of Accounting and Finance: Problems and Perspectives, 9(1), 173–179. https:// doi.org/10.15544/ssaf.2014.19.
Muttiarni, M. (2021). The study of individual morality and internal control and the relationship on accounting fraud. ATESTASI : Jurnal Ilmiah Akuntansi, 4(1), 28–36. https://doi.org/10.33096/atestasi.v4i1.593
Nguyen, T. T., & van Dijk, M. A. (2012). Corruption, growth, and governance: Private vs. state- owned firms in Vietnam. Journal of Banking & Finance, 36(11), 2935–2948. https://doi.org/10.1016/j.jbankfin.2012.03.027
Nugraha, Y. A., & Etikariena, A. (2021). Anteseden corrupt intention: analisis peran dark triad personality dan hierarchy culture. Jurnal Ecopsy, 8(1), 41. https://doi.org/10.20527/ecopsy.2021.02.004
Nuswantara, D. A., & Maulidi, A. (2020). Psychological factors: self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC- 05-2020-0086
Prabowo, A., Kusdinar, U., & Rahmawati, U. (2018). Pelatihan pengembangan instrumen tes mata pelajaran matematika SMP. International Journal of Community Service Learning, 2(3). https://doi.org/10.23887/ijcsl.v2i3.14189
Prabowo, H. Y. (2020). Reinvigorating the human instrument. Journal of Financial Crime, 27(2), 505–530. https://doi.org/10.1108/JFC-01-2019-0004
Prabowo, H. Y., Cooper, K., Sriyana, J., & Syamsudin, M. (2017). De-normalizing corruption in the Indonesian public sector through behavioral re-engineering. Journal of Financial Crime, 24(4), 552–573. https://doi.org/10.1108/JFC-10-2015-0057
Putri, C. F., & Yanti, H. B. (2020). Pengaruh fraud diamond terhadap tindak pidana korupsi.
Prosiding Seminar Nasional Pakar, 2–72. https://trijurnal.lemlit.trisakti.ac.id/pakar/article/view/6916.
Rashid, M. A., Al-Mamun, A., Roudaki, H., & Yasser, Q. R. (2022). An Overview of Corporate Fraud and its Prevention Approach. AABFJ, 16(1), 101–118.
Rustiarini, N. W., T., S., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement, 19(4), 345– 362. https://doi.org/10.1108/JOPP-02-2019-0012.
Sforza, V., Cimini, R., Mechelli, A., & Vian, T. (2020). A review of the literature on corruption in healthcare organizations. International Journal of Business and Management, 15(4), 98. https://doi.org/10.5539/ijbm.v15n4p98.
Siddique, M. A. B., & Ghosh, R. N. (2014). Corruption, good governance and economic development: Contemporary analysis and case studies (Vol. 28). World Scientific.
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons.
Sofhian, S. (2020). Penyebab dan pencegahan korupsi: Kasus Indonesia. Jurnal Diklat Keagamaan, XIV(1), 65–76.
Strozzi, F., Colicchia, C., Creazza, A., & Noè, C. (2017). Literature review on the ‘Smart Factory’ concept using bibliometric tools. International Journal of Production Research, 55(22), 6572–6591. https://doi.org/10.1080/00207543.2017.1326643.
Uribe-Toril, J., Ruiz-Real, J. L., Ceresia, F., & Valenciano, J. de P. (2019). Corruption and entrepreneurship: A bibliometric analysis. Journal of Legal, Ethical and Regulatory Issues, 22(4), 1–11. https://iris.unipa.it/handle/10447/394725.
Williams, C. C., & Shahid, M. S. (2016). Informal entrepreneurship and institutional theory: explaining the varying degrees of (in)formalization of entrepreneurs in Pakistan. Entrepreneurship & Regional Development, 28(1–2), 1–25. https://doi.org/10.1080/08985626.2014.963889.
Yanti, H. B. (2021). Faktor determinan pemicu korupsi di sektor pemerintahan (studi pada pegawai negeri sipil di Jakarta). Jurnal Kajian Akuntansi Dan Auditing, 15(2), 104–117. https://doi.org/10.37301/jkaa.v15i2.27
Zhai, Z., Shan, M., Darko, A., & Chan, A. P. C. (2021). Corruption in construction projects: bibliometric analysis of global research. Sustainability, 13(8), 4400. https://doi.org/10.3390/su13084400
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2024-01-20
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Bahrul, B., Fitriana, F., & Santoso, R. A. (2024). Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration. Al-Kharaj: Journal of Islamic Economic and Business, 5(4). https://doi.org/10.24256/kharaj.v5i4.4451
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