Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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303 research outputs found
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Bibliometric Analysis and Visualization: Fraud Accounting Research
Full text linkThis study systematically examines the intellectual structure of accounting fraud research, identifying key trends, gaps, and opportunities to guide future scholarly and practical efforts in fraud detection and prevention. Using bibliometric analysis, we evaluate 193 Scopus-indexed articles (1993–2024) with R-Studio, VOSviewer, and Excel to map influential authors, keyword networks, citation trends, and collaboration patterns. The field gained momentum post-2016, with the United State dominating research output. However, studies remain siloed most focus on fraud detection rather than prevention, and minimal cross-author collaboration exists. Keyword analysis reveals evolving themes, yet few explore accounting techniques as proactive fraud deterrents. The study relies on Scopus data, potentially excluding relevant non-indexed works. Additionally, bibliometric analysis emphasizes trends over in-depth theoretical critique. Practitioners gain a consolidated view of fraud research, while researchers can leverage identified gaps, particularly in prevention strategies to design impactful studies. Policymakers may use findings to encourage interdisciplinary collaboration. This is among the first bibliometric reviews to systematically assess accounting fraud literature, offering a visual and analytical roadmap for future innovation in fraud prevention. By highlighting understudied areas, it challenges researchers to move beyond detection toward actionable solutions
The Role of Accounting Technology in Preventing Cyberfraud: A Systematic Literature Review
No full textIn a state-of-the-art virtual generation, the fast improvement of statistical technology has significantly impacted many industries. This consists of the global economy, but this virtual revolution has additionally delivered another main trouble: the spread of online fraud. Internet fraud is more than just a hazard. This research explores the role of accounting technology in preventing cyber fraud. Based on the theories of the Technology Acceptance Model (TAM) and the Fraud Triangle, this research investigates the accounting technology used to avoid cyber fraud and the effectiveness of the technology in detecting and reducing cyber fraud. Method: A literature review using the PICO approach was used to define the research questions and collect relevant data. The analysis reveals trends in document production, Authors’ contributions, and keywords related to accounting technology. In conclusion, this study provides information for future research to conduct longitudinal studies to assess accounting technology’s effectiveness and long-term challenges
Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023
Full text linkThe purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology. The quantitative technique calculates the Beneish index ratio, while the qualitative method selects a sample of questionnaire responses from 52 respondents who are considered significant to be examined. An overall analysis of PT Indo Listrik Nusantara for the past three years, namely 2021 to 2023, revealed a risk of Fraud based on respondent responses. Additional searches and interviews revealed that the Company had double-booked on two different databases, namely internal management and taxation, which had an impact on the decline in the Company’s performance. Although activities like this often occur, the 2022 financial report with the calculation of the Beneish index ratio is an example of organized Fraud. This shows that the Company will not have a strong financial performance in 2022 because high sales figures are followed by high overall costs. The Beneish index ratio and the fraud hexagon are excellent tools for determining the risk of Fraud in a company’s financial statements
Personal Behavioral Factors that Influence Corruption in the Electricity Business Sector: Internal Auditor’s Perspective
Full text linkCorruption is defined as an extraordinary crime by law because it has a detrimental impact and causes public condemnation. Data trends show an increase in corruption cases in Indonesia every year by 32% over the past five years, both in cases and perpetrators, including in electricity sector companies. The electricity business, with its inherent business environment, is one of the most vulnerable sectors. This study aims to examine personal behavioral factors, in accordance with research conducted by Albrecht, which greatly influence corruption in electricity business organizations. This study uses a causal associative approach to obtain the ten most expected personal behavioral factors based on expert assessments, which are then evaluated by internal auditors who are employees of electricity business organizations. Furthermore, the results of the study are validated to determine the factors that significantly influence corruption using the t-test method with a significance threshold of ? <0.05. The test results show that high personal debt, excessive lifestyle, and sales behavior significantly influence corruption. Based on the results of this study, electricity business organizations can develop their internal controls by considering these factors to prevent corruption
Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach
Full text linkDigital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the company’s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation
Governance of Village-Owned Enterprises (BUM Desa) in Achieving Village Resource Independence in Bogor District
Full text linkVillage-Owned Enterprises (BUM Desa) were established as instruments to enhance village resources, as mandated by Law No. 6 of 2014 on Villages. This study aims to analyze village potential, identify priority business areas for BUM Desa, and evaluate the governance practices implemented to support the economic independence of village resources. Adopting a descriptive qualitative approach, data was collected from both primary and secondary sources. The research focuses on BUM Desa entities within Bogor Regency, specifically BUM Desa Citra Wangi in Dramaga District, BUM Desa Sehati in Citeurep District, and BUM Desa Singasari Mandiri Energi in Jonggol District. The findings indicate that village potential identification was not fully aligned with local resource policies, particularly regarding the effective utilization of village assets and the empowerment of communities as economic drivers. Business priorities within BUM Desa often failed to focus on asset management, and governance practices lacked standardized guidelines and objective assessment measures. Additional issues included negative interventions by village heads, conflicts of interest among BUM Desa administrators, and low levels of community involvement, which hindered the effectiveness of BUM Desa in fostering economic independence
The Challenges of Anticorruption Education in Universities
Full text linkThis study aims to describe about anti-corruption education in the learning curriculum of 2 undergraduate accounting study programs that are accredited A or Excellent at 2 universities in Central Java. This study uses descriptive analysis by taking research data from the official university website. The results of the study show that the two study programs consider anti-corruption education to be important in teaching students and needs to be integrated into the curriculum through compulsory courses, general activities such as seminars, and training to strengthen student soft skills. On the website, several matters related to anti-corruption education have been published, such as the vision and mission, curriculum, and news about general anti-corruption activities. The challenge going forward in the implementation of anti-corruption education lies in the integration of anti-corruption values into students, the specifications of courses that discuss anti-corruption education, and moral education in facing the 4.0 industrial revolution era to produce graduates with high integrity
The Effect of E-Government on Corruption-International Evidence
Full text linkThis study aims to prove the relationship between E-Government (E-Gov) and Corruption. GONE Theory is a theory that underlies someone committing corruption. The population is all countries in the world. The study periods are 2012, 2014, 2016, 2018, 2020, and 2022. The samples are selected using purposive sampling. The final observation amounts to 1026 (Unbalanced Firm-Year) consisting of 174 countries. Simple linear regression analysis is used with Stata. The results find that E-Gov has a significant effect in reducing corruption. Then, each EGDI element is used as an independent variable for robustness testing and show that each element has a significant effect on corruption. The higher EGDI score, the higher CPI score. A higher CPI score means that the country is cleaner from corruption, and vice versa. The results of the study can be generalized, but for better results it is necessary to add elements of citizens’ perceptions of E-Gov and corruption. Further research also needs to add control variables to avoid bias in research results