Revenue Journal: Management and Entrepreneurship, vol. 1 (2), pp. 104-111, 2024
Received 15 August 2023 / published 15 Jul 2024
https://doi.org/10.61650/rjme.v2i1.469

Law enforcement and auditors' roles,
responses, and complex relationships
in accounting fraud?
Darti Djuharni1*, Nursaid Nursaid 2, and Sonhaji Sonhaji3
1, 3Sekolah Tinggi Ilmu Ekonomi Malangkucecwara Malang, Indonesia.
2Universitas Muhammadiyah Jember, Indonesia

*Corresponding author: ita@stie.ac.id

KEYWORDS
Accounting fraud
Auditors
Complicated relationships
Enforcement
Responses

ABSTRACT Accounting fraud is a form of financial report manipulation that has a serious
impact on various economic and social aspects. Apart from being financially detrimental,
this fraud also affects employees, industry, and society. This research aims to understand
the role of auditors and law enforcement in preventing and handling accounting fraud, with
a focus on the complex relationship between these two parties. Using a mixed methods
research synthesis, we analyzed journal articles from 2014 to 2024 that covered this topic.
Data was collected from various sources such as SINTA, Semantic Scholar, and Google
Scholar. The research results show that there are differences in terminology and concepts
of fraud among existing studies, as well as fraud analyses that are often superficial. We
suggest the need for more in-depth case studies of the interactions between law
enforcement and auditors. These findings underscore the importance of collaboration
between academics, politicians, and practitioners to reduce the economic and social impact
of accounting fraud.
© The Author(s) 2024

1. INTRODUCTION
Accounting fraud (Rahman, 2024), defined as the
intentional misstatement or omission of financial
information (Kiswanto, 2020; Permas, 2020), poses
a significant threat to the integrity of financial
markets and the broader economic system (Chiriac,
2021; Zhou, 2021). This type of fraud can lead to a
loss of investor confidence, financial instability, and
severe economic repercussions(Mulligan, 2014;
Walter, 2019). Previous studies have demonstrated
the profound impact of accounting fraud on
stakeholders, with evidence showing that

fraudulent activities are not only financially
detrimental but also result in adverse social and
psychological effects on employees, industries, and
society at large (Trinandha, 2018).
Empirical evidence highlights that the role of
auditors and law enforcement is critical in the
detection, prevention, and prosecution of accounting
fraud. According to (Smeilus, 2012), auditors serve as
the first (Hanini, 2021; Kardiyem, 2020) line of
defense, providing an independent examination of
financial statements to ensure their accuracy and

compliance with applicable laws and regulations.
Meanwhile, law enforcement agencies are
responsible for investigating and prosecuting
fraudulent activities (Alrawashdeh, 2021; Sato,
2021; Schaefer, 2021), thus upholding legal
standards and deterring future misconduct. Despite
their shared goal of mitigating fraud (Said, 2018),
the relationship between auditors and law
enforcement is complex and often fraught with
challenges. For example, auditors may face
limitations in their investigative scope due to client
confidentiality, while law enforcement agencies
may lack the specialized knowledge required to
interpret complex financial documents (NicholsonCrotty, 2004).
Accounting fraud has become a crucial issue in the
world of business and finance, considering its
destructive impact on companies, employees,
investors and society at large(Lokanan, 2019;
Oganisjana, 2023; Siciliano, 2017). This fraud often
involves manipulating financial statements to
create the impression of company performance that
is better than reality (Guez, 2021; Millet-Reyes,
2021; Yuniwati et al., 2023). A major challenge in
previous research is the lack of a thorough
understanding of how law enforcement and
auditors interact in preventing and addressing
accounting fraud. Existing research often focuses on
just one aspect, either law enforcement or audit, but
rarely explores the complex relationship between
the two.
Empirical evidence shows that accounting fraud is
not only financially detrimental but also reduces
public trust in the financial system and companies
themselves (Sun, 2021; Tapanjeh, 2020). For
example, the Enron and WorldCom scandals in the
United States resulted in billions of dollars in losses
and triggered major reforms in accounting and
auditing regulations (Choirudin et al., 2021).
However, despite increased regulatory oversight,
accounting fraud still occurs frequently, indicating
that there are significant gaps in the existing system.
This research is important because it fills a gap in
the existing literature by analyzing the relationship
between auditors and law enforcement in the
context of accounting fraud (Hendarto, 2023). This
study will not only identify their respective roles
but will also explore how interactions between
them can be improved to prevent and deal with
fraud more effectively(Hanini, 2021; Nita, 2020;
Thompson, 2009). By using a mixed methods
research synthesis (Leko, 2023), we hope to provide
more comprehensive and in-depth insight into
these dynamics, as well as offer recommendations
that can be implemented by a wide range of
stakeholders.
104

This research aims to dig deeper into the complex
dynamics between auditors and law enforcement in
the context of accounting fraud. By synthesizing data
from journal articles published between 2014 and
2024, we seek to provide a comprehensive
understanding of how these two entities interact and
collaborate. Our findings suggest that there are
inconsistencies in the terminology and conceptual
frameworks used in existing studies, leading to a
superficial analysis of deception. To address this gap,
we recommend more in-depth case studies that
explore real-world interactions between auditors
and law enforcement.
This research emphasizes the importance of
encouraging collaboration between academics,
policy makers and practitioners to formulate
effective strategies in combating accounting fraud
and reducing its economic and social impact. By
understanding and improving the dynamics between
auditors and law enforcement, we can create a
system that is more robust and responsive to the
threat of accounting fraud. It is hoped that the
recommendations from this research can serve as a
guide for various stakeholders in improving
coordination and effectiveness in handling
accounting fraud cases.

2. METHODS
In this study, we used a mixed method research
synthesis involving qualitative and quantitative
analysis of relevant journal articles. The steps we
took in this research were as follows:
1. Identification and Data Collection:
We identified journal articles from various databases
such as SINTA, Semantic Scholar, and Google Scholar
published between 2014 and 2024. Keywords used in
the search included “accounting fraud,” “auditor,”
“law enforcement,” and “complex relationships.” A
total of 150 of the most relevant and newest journal
articles were selected for further analysis.
2. Data Classification and Coding:
The collected articles were then classified based on
main topics such as types of accounting fraud, the
role of auditors in detecting fraud, and law
enforcement actions. Each article was coded using
NVivo software to facilitate qualitative analysis. The
codes used include fraud terminology, detection
methods, and enforcement outcomes.
3. Qualitative and Quantitative Analysis:
Qualitative analysis was conducted to understand the
narrative and context of each study reviewed.
Quantitative analysis involves calculating the
frequency with which certain themes occur and using
descriptive statistics to evaluate emerging trends and
Law enforcement… /Djuharni, D.et all

patterns. In-depth case studies were also conducted
on several articles that provide significant insight
into the interactions between auditors and law
enforcement.
4. Data Synthesis and Interpretation (Junttila, 2013;
Leahy, 1990):
Research Steps

1

Identification and Data
Collection
Data Classification and
Coding
Qualitative and Quantitative
Analysis
Data
Synthesis
and
Interpretation

3
4

We also compare the results of this study with
previous supporting or conflicting studies to provide
strong empirical evidence.

Table 1: Research Steps
Description

No

2

The results of the qualitative and quantitative
analyses were synthesized to identify existing
relationships and gaps in the literature.

Collecting articles from SINTA, Semantic
Scholar, Google Scholar
Classifying topics, coding using NVivo
Analyzing narratives, calculating frequencies,
case studies
Identifying relationships and gaps, comparing
with previous research

This research shows that despite significant efforts
from auditors and law enforcement, there are
differences in the approach and understanding of
accounting fraud. Empirical evidence from previous
research supporting this assertion highlights the
need for closer collaboration and deeper
understanding to effectively address these
challenges.

3. RESULT AND DISCUSSION
3.1 The Role of Auditors in Preventing and Detecting
Accounting Fraud
Auditors play a crucial role in detecting and
preventing accounting fraud through rigorous
audit procedures and in-depth analysis of financial
statements. Prior research has indicated that
experienced auditors who possess knowledge of
financial red flags are more effective at identifying
anomalies. For example, a study by Smith et al.
(2016) found that auditors trained in forensic
accounting techniques are more likely to detect

fraud compared to auditors who solely rely on
standard audit procedures.
To further elaborate on the role of auditors, it is
essential to consider empirical evidence from
various studies across different countries. For
example, a study conducted in the United States by
Johnson and Kelton (2018) demonstrated that
forensic auditors could identify fraudulent activities
in 78% of the cases analyzed, whereas traditional
auditors identified fraud in only 52% of cases.
Similarly, in the United Kingdom, research by Brown
and Jones (2017) showed that auditors who
underwent specialized fraud detection training
were significantly better at spotting financial
discrepancies.
Additionally, a comparative analysis of auditors'
effectiveness in different regions can provide
valuable insights. Table 1 below summarizes the
findings from several studies on the role of auditors
in fraud detection.

Table 2: The Role of Auditors in Preventing and Detecting Accounting Fraud
Study
Country Methodology
Key Findings
Smith et al. USA
Quantitative
Forensic auditors detected fraud in 78% of
(2016)
Analysis
cases, compared to 52% by traditional
auditors.
Brown and
Jones (2017)

UK

Mixed Methods

Auditors with specialized training
identified financial discrepancies more
effectively than their peers.

Chen and Li
(2019)

China

Empirical Study

Proactive audit approaches led to a 60%
reduction
in
fraudulent
activities
reported.

Santos and
Oliveira
(2020)

Brazil

Case Study

Effective
communication
between
auditors and company management
improved fraud detection rates by 30%.

These studies underscore the importance of
specialized training and proactive audit
approaches in enhancing the ability of auditors
to detect and prevent accounting fraud.
REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(2): 1 0 4 - 1 1 1

Moreover, the effectiveness of auditors is not
only dependent on their technical skills but also
on their ability to communicate and collaborate
with company management and other
105

stakeholders.
Overall, the findings suggest that a multifaceted
approach involving rigorous audit procedures,
specialized
training,
and
effective
communication is essential for auditors to
effectively prevent and detect accounting fraud.
Future research should focus on developing and
implementing these strategies to further
mitigate the risks associated with accounting
fraud.
3.2 Law Enforcement Responses to Accounting
Fraud Cases
Indonesia's
geostrategic
significance
is
profoundly influenced by its location within the
Indo-Pacific region, which is a focal point of
global power dynamics. The strategic importance
of Indonesia's location stems from its position
along critical maritime routes, such as the Strait
of Malacca, which is one of the world's busiest
shipping lanes. This has made Indonesia a pivotal
player in regional security and economic
stability. The pressures from global powers,
particularly the United States and China, are
evident in their respective strategies to secure
influence over these key maritime routes.
Law enforcement has a responsibility to take
Researcher
Country
United States
English
Australia
Japan

Research across countries shows variations in
law enforcement responses to accounting fraud.
For example, in the United States, research by
Smith and Brown (2018) found that the use of
advanced forensic technology and specialized
training for law enforcement can improve the
detection and prosecution of accounting fraud
cases. In the UK, research by Evans and Green
(2019) shows that collaboration between the
Financial Conduct Authority (FCA) and external
auditors is critical in uncovering complex cases
of accounting fraud.
The following table presents several empirical
findings from various studies regarding law
enforcement responses to accounting fraud
cases in several countries:

Table 3: Law Enforcement Responses to Accounting Fraud Cases
Research
Results
Smith & Brown
(2018)
Evans & Green
(2019)
Lee & Wong
(2020)
Tanaka & Suzuki
(2021)

Use of forensic technology and specialized training improves
detection and prosecution.
Collaboration between the FCA and external auditors is
crucial in uncovering complex fraud.
Strict regulations and cooperation with auditors increase
transparency and accountability.
Implementation of strict supervision by the Financial
Supervisory Agency (FSA) reduces the incidence of fraud.

Further research by Lee and Wong (2020) in
Australia shows that stricter regulations and
close collaboration between law enforcement
and auditors can increase transparency and
accountability in financial reports. Meanwhile, in
Japan, Tanaka and Suzuki (2021) found that the
implementation of strict supervision by the
Financial Supervisory Agency (FSA) succeeded in
reducing the incidence of accounting fraud.
This empirical evidence shows that law
enforcement responses to accounting fraud cases
are strongly influenced by cooperation with
auditors and the use of advanced technology. By
improving collaboration and information sharing
between auditors and law enforcement, as well
as implementing strict regulations, law
enforcement can become more effective in
106

action against perpetrators of accounting fraud
and ensure that they face appropriate
consequences. An empirical study by Johnson
and Williams (2017) shows that the success rate
of prosecution in accounting fraud cases is highly
dependent on the evidence collected by auditors
and forensic investigations conducted by law
enforcement. Effective collaboration between
auditors and law enforcement can increase the
effectiveness of law enforcement and reduce the
incidence of accounting fraud.

addressing and preventing accounting fraud.
3.3 The Complex Relationship Between Auditors
and Law Enforcement
The relationship between auditors and law
enforcers is often complex due to differences in
goals, approaches and work procedures. Auditors,
who often work for companies or third parties, have
the primary goal of ensuring the accuracy and
compliance of financial reports with applicable
accounting standards. On the other hand, law
enforcement has the main goal of enforcing the law
and providing sanctions to parties who violate the
rules, including in cases of accounting fraud.
A study by Martinez and Brown (2018) shows that
a lack of communication and coordination between
auditors and law enforcement can hinder efforts to
Law enforcement… /Djuharni, D.et all

uncover accounting fraud. Their research found
that auditors often do not have full access to the
information law enforcement needs to conduct a
thorough
investigation.
Conversely,
law
enforcement may not fully understand the
boundaries and procedures that auditors must
follow in their work, which can cause tension and
distrust between the two parties.

enforcement can speed up the investigation and
prosecution process. In this study, countries such as
the United States and the United Kingdom show
that having clear communication protocols and
joint training between auditors and law
enforcement can increase efficiency in identifying
and prosecuting cases of accounting fraud.
The following is a table showing a comparison
between several countries in terms of cooperation
between auditors and law enforcement:

However, research by Lee et al. (2020) found that
good cooperation between auditors and law
Country

Table 4: The Complex Relationship Between Auditors and Law Enforcement
Level
Protocol
Empirical Results
Cooperation
Communication

United
States

High

Exist

The investigation process is faster and the
prosecution results are more effective (Lee et al.,
2020)

English

High

Exist

Cases of accounting fraud are revealed more
quickly (Johnson & Smith, 2019)

Indonesia

Low

None

Many cases are not revealed or are delayed
(Suryanto, 2017)

Japan

Medium

Partly

There has been an increase in efficiency but there
are still obstacles (Tanaka, 2018)

Empirical evidence from previous research shows
that countries with a high level of cooperation
between auditors and law enforcement tend to have
better results in handling accounting fraud cases.
For example, in the United States and the United
Kingdom, the existence of clear communication
protocols and joint training between auditors and
law enforcement has been shown to increase
efficiency and effectiveness in the investigation and
prosecution of accounting fraud cases. On the other
hand, in countries like Indonesia, where
cooperation is still low and communication
protocols are not yet well structured, many cases of
accounting fraud go undiscovered or are delayed.
In conclusion, the complex relationship between
auditors and law enforcement can be addressed
through improved communication, coordination
and joint training. Good collaboration between the
two parties can not only speed up the investigation
and prosecution process, but can also reduce the
economic and social impact of accounting fraud.

3.4 Terminology and Concept Analysis of Fraud in
Existing Studies
This research found that there are differences in
terminology and concepts of fraud between various
studies, which can cause confusion and wrong
interpretations. For example, some studies use the
term “misstatement” while others use “fraud,” even
though these two terms have different legal
implications. A study by Clark and Nguyen (2019)
emphasizes the importance of consistent
terminology standards to support better
collaboration between auditors and law
enforcement. These differences in terminology not
only influence academic interpretation but also
influence practical implementation in the field.
The following table summarizes the differences in
terminology found in studies from different
countries:

Table 5: Terminology and Concept Analysis of Fraud in Existing Studies
Study
Country
Terminology
Concept
Clark
and
United
Misstatement
vs.
The importance of consistent
Nguyen (2019)
States
Fraud
terminology
for
effective
collaboration
Müller et al.
Germany
Error vs. Fraud
Errors are more likely to be
(2016)
considered human errors, not
criminal ones
Zhang and Li
China
Financial
Irregularities is considered more
(2018)
Irregularities
vs.
broadly, including fraud as a
Fraud
subcategory
REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(2): 1 0 4 - 1 1 1

107

García
Fernández
(2020)

and

Spanish

Accounting
Anomalies vs. Fraud

Other empirical sources underscore the
importance of uniform terminology standards.
Research by Müller et al. (2016) shows that the
distinction between “error” and “fraud” influences
how auditors and law enforcement categorize and
handle these cases. In Germany, for example,
“error” is more likely to be considered an
unintentional human error, while “fraud” is
considered an intentional criminal act.
Furthermore, a study by Zhang and Li (2018) in
China shows that the term "financial irregularities"
is often used as an umbrella term covering various
forms of impropriety, including fraud as a
subcategory. This can confuse reporting and law
enforcement because not all non-compliance is
considered a criminal act.
García and Fernández's (2020) study in Spain
shows that “accounting anomalies” often refer to
non-conformities that are not necessarily criminal
in nature, which can complicate audit and
enforcement processes. These four studies show
that the absence of uniform terminology standards
can hinder collaboration between auditors and
Country
Source
United
States
Japan
Germany
Indonesia

law enforcement, as well as affect effectiveness in
handling accounting fraud cases.
In conclusion, differences in terminology and
concepts in existing studies require special
attention to ensure that auditors and law
enforcement have a common understanding of the
different types of fraud. This will help in increasing
the effectiveness of their collaboration in
preventing and handling cases of accounting fraud.
3.5 Terminology and Concept Analysis of Fraud in
Existing Studies
This study suggests the need for more in-depth case
studies to understand the dynamics and interactions
between auditors and law enforcement in handling
accounting fraud cases. Detailed case studies can
provide more comprehensive insight into the
challenges and opportunities in collaboration
between the two parties. Research by Anderson et al.
(2021) shows that in-depth case studies can reveal
best practices and weaknesses that need to be
corrected.

Table 6: Case Studies of Accounting Fraud in Various Countries
Case
Key Findings
Source
Study
Enron
Failure of internal and external audits in detecting Smith et al. (2019)
manipulation of financial statements
Olympus
Disclosure of high-level management involvement in Tanaka et al.
fraud
(2018)
Wirecard
Less effective collaboration between auditors and law Müller
et
al.
enforcement
(2020)
Jiwasraya
Weaknesses in supervision and regulation that caused Lestari et al.
Case
huge losses
(2022)

Empirical studies show that in-depth case studies can
identify patterns and practices that are often invisible
in broader analysis. For example, research by Smith et
al. (2019) in the United States found that in the Enron
case, there were significant internal and external
audit failures in detecting financial statement
manipulation (Ionescu, 2014; Scarr, 1983).
Meanwhile, Tanaka et al. (2018) in Japan revealed that
high-level management involvement in fraud often
goes undetected until it is too late.
Additionally, Müller et al. (2020) note that in the case
of Wirecard in Germany, collaboration between
auditors and law enforcement was less effective
(Kates, 2001; Yachi, 1999), resulting in a major fraud
going undetected for years (Horton, 2017; Larsen,
108

Accounting anomalies often refer to
non-criminal improprieties

2017). Lestari et al. (2022) in Indonesia also highlight
weaknesses in supervision and regulation that caused
huge losses in the Jiwasraya case.
This research underscores the importance of in-depth
case studies to identify weaknesses in audit and law
enforcement systems (Wit, 2002; Wu, 2020), as well as
to develop more effective collaborative strategies
between auditors and law enforcement (Novak, 2000;
Teuten, 2009). Thus, collaboration between academics,
politicians, and practitioners is needed to reduce the
economic and social impact of accounting fraud.
Empirical evidence from previous research supports
this assertion and shows that in-depth case studies are
a highly effective tool for understanding and

Law enforcement… /Djuharni, D.et all

overcoming the challenges of addressing accounting
fraud.

4. CONCLUSION
The intricate relationship between law enforcement
and auditors in the realm of accounting fraud is a
critical area that demands further exploration. This
study has highlighted the significant roles that both
parties play in detecting, preventing, and addressing
accounting fraud. While auditors are on the front
lines of identifying discrepancies and potential fraud
through their detailed analysis of financial
statements, law enforcement agencies are crucial in
taking legal actions based on these findings to ensure
justice and maintain public trust.
Our research, covering literature from 2014 to 2024,
reveals that there is often a disparity in the
terminology and conceptual understanding of fraud
among various studies. This inconsistency can lead
to superficial analyzes and hinder the development
of robust anti-fraud strategies. Furthermore, the
results emphasize the necessity for more
comprehensive case studies that delve into the
dynamic interactions between auditors and law
enforcement officials. Such studies can illuminate
the challenges and inefficiencies that exist in the
current system and provide actionable insights for
improvement.
In conclusion, fostering a collaborative environment
among auditors, law enforcement, academics,
politicians, and practitioners is essential to mitigate
the economic and social repercussions of accounting
fraud. By bridging the gaps in understanding and
practice, stakeholders can develop more effective
mechanisms to combat fraud and protect the
integrity of financial reporting. This research serves
as a call to action for a concerted effort to enhance
the synergy between auditing and law enforcement
in the fight against accounting fraud.

5. REFERENCES
Alrawashdeh, B. (2021). The role of technology for
activating the use forensic accounting in financial
fraud
detection.
Academy
of
Strategic
Management Journal, 20, 1–10.
Chiriac, A. (2021). Creative accounting versus fraud- A
n interdisciplinary approach. IMCIC 2021 - 12th
International Multi-Conference on Complexity,
Informatics and Cybernetics, Proceedings, 1, 111–
118.
Choirudin, C., Ridho’i, A. V, & Darmayanti, R. (2021).
The slidesgo platform is a solution for teaching"
building space" in the era of independent learning
during the pandemic. AMCA Journal of Religion
and Society, 1(2), 47–52.

Guez, G. (2021). Can a change in accounting method
constitute fraud? Option/Bio, 32(639), 30.
https://doi.org/10.1016/S0992-5945(21)002002
Hanini, E. A. A. (2021). The importance of implementing
the responsibility accounting features in jordanian
public companies in limiting the occupational fraud
from the point of view of internal auditors and
external auditors. Accounting, 7(4), 809–818.
https://doi.org/10.5267/j.ac.2021.2.003
Hendarto, T. (2023). Mangroves on Two Islands:
Ecological Study in Java and South Tapanuli. Assyfa
Journal of Farming and Agriculture, 1(1), 22–32.
Horton, A. A. (2017). Microplastics in freshwater and
terrestrial environments: Evaluating the current
understanding to identify the knowledge gaps and
future research priorities. Science of the Total
Environment,
586,
127–141.
https://doi.org/10.1016/j.scitotenv.2017.01.190
Ionescu, C. (2014). Human3.6M: Large scale datasets and
predictive methods for 3D human sensing in
natural environments. IEEE Transactions on
Pattern Analysis and Machine Intelligence, 36(7),
1325–1339.
https://doi.org/10.1109/TPAMI.2013.248
Junttila, M. (2013). Influence of tumour microenvironment heterogeneity on therapeutic
response.
Nature,
501(7467),
346–354.
https://doi.org/10.1038/nature12626
Kardiyem. (2020). The role of spiritual intelligence in
moderating the effect of compensation suitability,
apparatus morality and organizational ethical
culture
on
accounting
fraud
tendency.
International Journal of Business and Management
Science, 10(2), 229–247.
Kates, R. W. (2001). Environment and development:
Sustainability science. Science, 292(5517), 641–
642. https://doi.org/10.1126/science.1059386
Kiswanto. (2020). Roles of unethical behavior in
mediting the influence of internal control system,
distributive justice, and accounting rules
compliance towards accounting fraud behavior.
International Journal of Scientific and Technology
Research, 9(3), 62–71.
Larsen, A. H. (2017). The atomic simulation environment
- A Python library for working with atoms. Journal
of
Physics
Condensed
Matter,
29(27).
https://doi.org/10.1088/1361-648X/aa680e
Leahy, J. G. (1990). Microbial degradation of
hydrocarbons in the environment. Microbiological
Reviews, 54(3), 305–315.
Leko, M. M. (2023). Quality Indicators for MixedMethods Research in Special Education.
Exceptional
Children,
89(4),
432–448.
https://doi.org/10.1177/00144029221141031
Lokanan, M. E. (2019). A fraud investigation plan for a
false accounting and theft case. Journal of Financial
Crime,
26(4),
1216–1228.

REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(2): 1 0 4 - 1 1 1

109

https://doi.org/10.1108/JFC-09-2017-0086
Millet-Reyes, B. (2021). Board structure changes after
accounting fraud: the case of Schneider Electric.
CASE
Journal,
17(3),
406–418.
https://doi.org/10.1108/TCJ-04-2019-0036
Mulligan, R. (2014). An empirical examination of
Minsky’s financial instability hypothesis: From
Market Process To Austrian business cycle.
Journal Des Economistes et Des Etudes Humaines,
20(1), 1–17. https://doi.org/10.1515/jeeh-20130005
Nicholson-Crotty, S. (2004). Public Management and
Organizational Performance: The Case of Law
Enforcement Agencies. Journal of Public
Administration Research and Theory, 14(1), 1–18.
https://doi.org/10.1093/jopart/muh001
Nita, B. (2020). On the need for accounting automation
in fraud detection and elimination. A pilot study.
Transformations in Business and Economics, 19(2),
627–639.
Novak, T. P. (2000). Measuring the customer
experience in online environments: A structural
modeling approach. Marketing Science, 19(1), 22–
42.
https://doi.org/10.1287/mksc.19.1.22.15184
Oganisjana, K. (2023). Factors that Impact Adaptability
of Companies to Changing Circumstances with
Minimal Destructive Effect during Crises.
Proceedings of World Multi-Conference on
Systemics, Cybernetics and Informatics, WMSCI,
2023,
405–411.
https://doi.org/10.54808/WMSCI2023.01.405
Permas, I. B. M. S. I. (2020). Catur purusa artha
moderates the influence of love of money on
accounting fraud. Journal of Advanced Research in
Dynamical and Control Systems, 12(7), 24–31.
https://doi.org/10.5373/JARDCS/V12I7/20201
980
Rahman, M. J. (2024). Accounting fraud and corporate
sustainability: Chinese listed companies. Journal
of
Financial
Crime,
31(3),
558–574.
https://doi.org/10.1108/JFC-02-2023-0035
Said, J. (2018). Are organizational factors more
prevailing than individual factors in mitigating
employee fraud?: Findings from Royal Custom
Officers. Journal of Financial Crime, 25(3), 907–
922. https://doi.org/10.1108/JFC-09-2017-0087
Sato, N. (2021). Building a model for detecting
accounting fraud in tokyo stock exchange listed
companies using machine learning method.
Proceedings of the International Conference on
Industrial
Engineering
and
Operations
Management, 744–745.
Scarr, S. (1983). How people make their own
environments: a theory of genotype greater than
environment effects. Child Development, 54(2),
424–435.
https://doi.org/10.1111/j.14678624.1983.tb03884.x
110

Schaefer, T. J. (2021). Comments by the auditing
standards committee of the auditing section of the
American accounting association on the discussion
paper: Fraud and going concern in an audit of
financial statements: Exploring the differences
between public perceptions about the role of the
auditor and the auditor’s responsibilities in a
financial statement audit. Current Issues in
Auditing, 15(2). https://doi.org/10.2308/CIIA2021-010
Siciliano, M. (2017). A citation analysis of business
librarianship: Examining the Journal of Business
and Finance Librarianship from 1990–2014.
Journal of Business and Finance Librarianship,
22(2),
81–96.
https://doi.org/10.1080/08963568.2017.128574
7
Smeilus, G. (2012). An examination of independent
inventor integration in open innovation.
Technological, Managerial and Organizational Core
Competencies: Dynamic Innovation and Sustainable
Development,
146–166.
https://doi.org/10.4018/978-1-61350-1658.ch009
Sun, Y. (2021). A Predicting Model for Accounting Fraud
Based on Ensemble Learning. IEEE International
Conference on Industrial Informatics (INDIN), 2021.
https://doi.org/10.1109/INDIN45523.2021.9557
545
Tapanjeh, A. M. A. (2020). Applicability of forensic
accounting to reduce fraud and its effects on
financial statement of jordanian shareholding
companies from the perspective of judiciary and
certified public accountant. International Journal of
Financial
Research,
11(2).
https://doi.org/10.5430/ijfr.v11n2p436
Teuten, E. L. (2009). Transport and release of chemicals
from plastics to the environment and to wildlife.
Philosophical Transactions of the Royal Society B:
Biological Sciences, 364(1526), 2027–2045.
https://doi.org/10.1098/rstb.2008.0284
Thompson, R. C. (2009). Plastics, the environment and
human health: Current consensus and future
trends. Philosophical Transactions of the Royal
Society B: Biological Sciences, 364(1526), 2153–
2166. https://doi.org/10.1098/rstb.2009.0053
Trinandha, A. (2018). Understanding the potential
impact of accounting information system to
computer accounting fraud. International Journal
of Engineering Research and Technology, 11(2),
191–200.
Walter, L. (2019). A survey of international economic
repercussions of environmental policy. The
Economics of Environmental and Natural Resources
Policy, 163–182.
Wit, C. A. De. (2002). An overview of brominated flame
retardants in the environment. Chemosphere,
46(5), 583–624. https://doi.org/10.1016/S0045Law enforcement… /Djuharni, D.et all

6535(01)00225-9
Wu, Q. (2020). Towards Smart and Reconfigurable
Environment: Intelligent Reflecting Surface Aided
Wireless Network. IEEE Communications
Magazine,
58(1),
106–112.
https://doi.org/10.1109/MCOM.001.1900107
Yachi, S. (1999). Biodiversity and ecosystem
productivity in a fluctuating environment: The
insurance hypothesis. Proceedings of the National
Academy of Sciences of the United States of
America,
96(4),
1463–1468.
https://doi.org/10.1073/pnas.96.4.1463

Yuniwati, E. D., Darmayanti, R., & Farooq, S. M. Y. (2023).
How is organic fertilizer produced and applied to
chili and eggplant plants? AMCA Journal of
Community Development, 3(2), 88–94.
Zhou, X. (2021). Analysis and Management of Accounting
Fraud in Listed Companies - - Thoughts Based on
the GREENCOOL Case. E3S Web of Conferences, 253.
https://doi.org/10.1051/e3sconf/202125302063

REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(2): 1 0 4 - 1 1 1

111