Asset Misappropriations Fraud: A Bibliometric Study
DOI:
https://doi.org/10.24843/Keywords:
Asset Misappropriation, Bibliometric Study, FraudAbstract
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 mapping of AM based on fraud type and fraud per industry. This bibliometric study uses NVIVO software with three analyses: word cloud, fraud classification, and fraud classification by industry. The results of the analysis show that the dominant types of fraud studied in AM are luggage theft, cash theft and skimming. The dominant types of industry studied are banking, government sector and retail. The predominant fraud at industrial banks is cash theft; fraud in the dominant government industrial sector is theft of inventory; and the dominant fraud in the retail industry is inventory robbery. This study contributes to increasing literacy for the history of AM and provides recommendations for future research; also contribute to practitioners in creating anti-fraud policies for companies and other
organizations.
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