Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review

Widodo ; Sri ; Handono ; Wiyasto Dwi ; Purnama ; Hari
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi d... 📅 2026 Vol 4, No 2 🔗 DOI: 10.59246/muqaddimah.v4i2.1947
Abstract
This study presents a systematic literature review of public sector accounting fraud to identify the geographical distribution of publications, the most influential journals, trending research topics, and future research agendas. The review followed the PRISMA 2020 methodology, initially identifying 742 records from databases, which were screened based on publication years (2021–2025) and subject area relevance, resulting in 54 studies included in the final analysis. The findings reveal that Asia, particularly Indonesia (37 articles), dominates global publication volume, with developing countries collectively contributing 58% of total output, surpassing developed countries (32%). The most influential journals in the last five years include COGENT BUSINESS AND MANAGEMENT and the JOURNAL OF FORENSIC ACCOUNTING RESEARCH. Trending topics include fraud detection, fraud prevention, forensic accounting, whistleblowing, and integrating the fraud triangle with internal control and audit quality. Future research agendas should focus on strengthening the link between whistleblowing and forensic accounting, incorporating organizational studies into fraud prevention models, and developing cross-country comparative studies. This study acknowledges limitations in database coverage, citation-based impact metrics, and geographical bias stemming from Indonesia dominance.
Keywords
forensic accounting; systematic literature review; whistleblowing; public sector accounting fraud
How to Cite

Widodo, et al. (2026). Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 4(2). https://doi.org/10.59246/muqaddimah.v4i2.1947

Widodo, Sri; Handono, Wiyasto Dwi; Purnama, Hari, "Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review," MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, vol. 4, no. 2, 2026.

Widodo, Sri; Handono, Wiyasto Dwi; Purnama, Hari. "Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, vol. 4, no. 2, 2026.

Widodo, Sri; Handono, Wiyasto Dwi; Purnama, Hari. "Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 4, no. 2 (2026).

Widodo, et al. (2026) 'Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review', MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 4(2). doi: 10.59246/muqaddimah.v4i2.1947.

Widodo, Sri; Handono, Wiyasto Dwi; Purnama, Hari. Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis. 2026;4(2).

Artikel Terkait

Perubahan Interaksi Konsumen dan Pedagang Pasar Tradisional pada Era Digital

Fitriyah, Azizatul; Rizki Febri Eka Pradani

Pemetaan Kajian Smart Village dalam Mendukung Pembangunan Berkelanjutan: Analisis Bibliometrik pada Tiongkok, India, dan Indonesia

Chair, Musbichatul; Aluisius Hery Pratono

Analisis Efektivitas Penggunaan Dana Bos dalam Laporan Keuangan Sekolah Al-Ishlah Kota Gorontalo

Abdullah, Mohamad; Ali, Yuwin; Iyonu, Mentari Ariesta

Analisis Konten Instagram @Cutie.Pas dalam Membangun Brand Awareness Bisnis Thrift: Tinjauan Etika Bisnis Syariah

Nabila, Wahyu Aliya; Nurul Huda

The Influence of Transparency and Village Financial Accountability on Village Fund Management in Bajo Village, Liang District

Helman, Novianti; Ali, Yuwin; S. Makur, Dharmawaty

Pengaruh Kinerja Keuangan terhadap Kepemilikan Asing dengan Moderasi Ukuran Perusahaan pada Perusahaan Non-Keuangan di Bursa Efek Indonesia

Mohamad Syarif, Suhartin; Tanusi, Gabriel
Tren Sitasi Jurnal