Asset Misappropriations Fraud: A Bibliometric Study
Abstract
This research aims to carry out bibliometric analysis of 71 international journal articles on the topic of Asset Misappropriations (AM). This study is important considering that there is a lot of research on fraud but there is no AM mapping based on the type of fraud and fraud per industry. This bibliometric study uses NVIVO software with three analyses: word cloud, fraud classification, and fraud classification based on industry. The results of the analysis show that the dominant types of fraud in AM studied are theft of inventory, theft of cash and skimming. The dominant types of industry studied are banks, government sector, and retail. The dominant fraud in the banking industry is cash larceny; The dominant fraud in the government sector industry is theft of inventory; and the dominant fraud in the retail industry is theft of inventory. This study contributes to increasing literacy for academics about AM and becomes a recommendation for future research; also contribute to practitioners in creating anti-fraud policies for companies and other organizations.
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References
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Bledsoe, M. T., & Wessels, S. B. (2006). Family Owned Business Fraud: The Silent Thief. Journal of Business & Economics Research (JBER), 4(1), 47–52. https://doi.org/10.19030/jber.v4i1.2628
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Burnett, R. D., Friedman, M., & Quintana, O. (2009). Protecting King Cash From Fraud. The Journal of Corporate Accounting & Finance, 11–15. https://doi.org/10.1002/jcaf
Byington, J. R., & Christensen, J. A. (2006). How Secure Are Your Check Transactions? The Journal of Corporate Accounting & Finance, 11–15. https://doi.org/10.1002/jcaf
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Chen, C. X., & Sandino, T. (2012). Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft. Journal of Accounting Research, 50(4), 967–1000. https://doi.org/10.1111/j.1475-679X.2012.00456.x
Christensen, J. A., & Byington, J. R. (2003). How Secure Are Your Cash Transactions? The Journal of Corporate Accounting & Finance, 15(1), 7–14. https://doi.org/10.1002/jcaf.10212
Cialdini, R. B., Petrova, P. K., & Goldstein, N. J. (2004). The Hidden Costs of Organizational Dishonesty. MIT Sloan Management Review, 45(3), 67–73.
Cressey, D. R. (1950). The Criminal Violation of Financial Trust. American Sociological Review, 15(6), 738–743.
Dewi, I. O., Wahyudi, I., Setiawan, N., & Uyun, J. (2023). Fraud Ditinjau dari Etika Profesi dan Etika Bisnis Kasus PT Garuda Indonesia. Media Komunikasi Ilmu Ekonomi, 40(1), 41–53. https://doi.org/https://doi.org/10.58906/melati.v40i1.101
Driel, H. van. (2018). Financial Fraud, Scandals, and Regulation: A Conceptual Framework and Literature Review. Business History, 61(8), 1259–1299. https://doi.org/10.1080/00076791.2018.1519026
Feess, E., & Timofeyev, Y. (2020). Behavioral Red Flags and Loss Sizes From Asset Misappropriation: Evidence from The US. Advances in Accounting Behavioral Research, 23, 77–117. https://doi.org/10.1108/S1475-148820200000023004
Gabbidon, S. L., Patrick, P. A., & Peterson, S. A. (2006). An Empirical Assessment of Employee Theft Lawsuits Involving Allegations of Employer Misconduct. Journal of Criminal Justice, 34(2), 175–183. https://doi.org/10.1016/j.jcrimjus.2006.01.006
Goh, E., & Kong, S. (2018). Theft in The Hotel Workplace: Exploring Frontline Employees’ Perceptions Towards Hotel Employee Theft. Tourism and Hospitality Research, 18(4), 442–455. https://doi.org/10.1177/1467358416683770
Gottschalk, P. (2010). Categories of Financial Crime. Journal of Financial Crime, 17(4), 441–458.
Greenberg, J. (2002). Who Stole the Money, and When? Individual and Situational Determinants of Employee Theft. Organizational Behavior and Human Decision Processes, 89(1), 985–1003. https://doi.org/10.1016/S0749-5978(02)00039-0
Haron, R., Nafisah, M., & Paino, H. (2015). Trainings on the Deterrence of Misappropriation of Public Assets: Agency Perspectives. American Scientific Publishers, July, 1–5.
Hollow, M. (2014). Money, Morals and Motives: An Exploratory Study into Why Bank Managers and Employees Commit Fraud at Work. Journal of Financial Crime, 21(2), 174–190. https://doi.org/10.1108/JFC-02-2013-0010
Holtfreter, K. (2005). Is Occupational Fraud “Typical” White-Collar Crime? A Comparison of Individual and Organizational Characteristics. Journal of Criminal Justice, 33(4), 353–365. https://doi.org/10.1016/j.jcrimjus.2005.04.005
Ilter, C. (2009). Fraudulent Money Transfers: a Case from Turkey. Journal of Financial Crime, 16(2), 125–136. https://doi.org/10.1108/13590790910951803
Kalovya, O. Z. (2020). Determinants of Occupational Fraud Losses: Offenders, Victims and Insights From Fraud Theory. Journal of Financial Crime. https://doi.org/10.1108/JFC-10-2019-0136
Karim, Z. A., Said, J., & Bakri, H. H. M. (2015). An Exploratory Study on the Possibility of Assets Misappropriation among Royal Malaysian Police Officials. Procedia Economics and Finance, 31(15), 625–631. https://doi.org/10.1016/s2212-5671(15)01150-8
Kassem, R. (2014). Detecting Asset Misappropriation: A Framework for External Auditors. International Journal of Accounting, Auditing and Performance Evaluation, 10(1), 1–42. https://doi.org/10.1504/IJAAPE.2014.059181
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Published
2024-02-09
How to Cite
SETIAWAN, Nanang.
Asset Misappropriations Fraud: A Bibliometric Study.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/104952>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p06.
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