A systematic review of fraud: an overview of state-owned enterprises

• Published in: Cogent business & management Vol. 12; no. 1
• Main Authors: Saikhu, Saikhu, Suhardjanto, Djoko, Probohudono, Agung Nur, Widarjo, Wahyu
• Format: Journal Article
• Language: English
• Published: Taylor & Francis Group 12.12.2025
• Subjects: accounting; Corporate Governance; Fraud; fraud theory; state owned companies; systematic literature review

This study aims to provide an overview of research developments and trends in SOE’s fraud publications as well as to explain various variables commonly associated with fraud. This research method was a systematic literature review. The dataset comprises 41 research articles published between 2014 an...