Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review

Abstract

Occupational fraud is a significant threat to the integrity and
sustainability of an organization. This study presents a systematic
literature review on occupational fraud. This research uses the
Scopus database without any year restrictions. Thirty-five articles
were identified for further analysis. Our findings highlight a deep
understanding of the motivations and driving factors behind
fraudulent behavior, as well as the need for a holistic approach to
managing occupational fraud. This research provides valuable
insights for practitioners, researchers, and policymakers in their
efforts to overcome the challenges organizations face in
preventing and detecting occupational fraud. This research
enriches the literature review on occupational fraud, which is still
difficult to find.