The purpose of this research is to create a thorough conceptual framework for comprehending and dealing with accounting and auditing fraud. The study intends to uncover important theme areas that support fraud prevention, detection and mitigation in different disciplines by synthesizing recent academic research.
A systematic literature review was conducted using the SCOPUS database, covering research articles from 2010 to 2025. A total of 83 open access articles related to accounting and auditing fraud were analyzed. The review focused on key categories including author, year, main contribution, field, research method and analysis, and was thematically structured around technological advancements, governance mechanisms and ethical dimensions.
The review reveals that technological innovations such as machine learning, big data analytics and blockchain significantly enhance fraud detection and audit quality. However, their effectiveness is contingent upon strong corporate governance and ethical standards. Board oversight, auditor independence and forensic auditing play vital roles in mitigating fraud risks. In addition, ethical behavior, psychological well-being and auditor characteristics are critical human factors that influence the effectiveness of audit practices.
The review is limited to open-access articles within the SCOPUS database and may not capture all relevant studies outside this scope. Future research could expand to include other databases or non-open-access literature to broaden the understanding of the topic.
The findings emphasize the need for organizations to integrate advanced technological tools with robust governance frameworks and to foster ethical cultures. Auditor training should include technological competencies and psychological awareness to enhance audit effectiveness and fraud detection.
This study offers a multidimensional conceptual framework that integrates technological, organizational and behavioral factors, providing comprehensive insights into the mechanisms driving audit quality and fraud detection. It contributes to the academic discourse and offers practical guidance for practitioners and policymakers aiming to improve auditing standards in the digital era.
