Fraud in State-Owned Enterprises: A Systematic Literature Review of Governance, Behavioral, and Technological Perspectives
Fraud in State-Owned Enterprises: A Systematic Literature Review of Governance, Behavioral, and Technological Perspectives
Iqbal Lhutfi Unti Ludigdo Yeney Widya Prihatiningtias Iman Harymawan Imran Haider a Universitas Pendidikan Indonesia, Bandung, Indonesiab Universitas Brawijaya, Malang, Indonesiac Universitas Airlangga, Surabaya, Indonesiad Curtin University, Perth, AustraliaIqbal Lhutfi is a lecturer at the Accounting Education Study Programme, Universitas Pendidikan Indonesia, with expertise in Public Sector Accounting, Sustainability Accounting, Corporate Governance, and Risk Management.Unti Ludigdo is a Professor of Business and Professional Ethics at the Department of Accounting, Universitas Brawijaya, with expertise in Accounting Ethics, Business Ethics, Professional Ethics, and Qualitative Research.Yeney Widya Prihatiningtias is the Head of the Accounting Department of Universitas Brawijaya, with expertise in Financial Accounting, Social and Environmental Accounting, Corporate Governance, and Corporate Social Responsibility.Iman Harymawan is a Professor of Sustainability Accounting and Governance at Universitas Airlangga, with expertise in Sustainability Accounting, Corporate Governance, Auditing, and Responsible Business.Imran Haider is a Lecturer in the School of Accounting, Economics and Finance, Faculty of Business and Law, Curtin University, with expertise in Corporate Governance Quality, Audit Quality, CEO Power and Incentives, CEO Ability, and Financial Reporting Quality.