Abstract
Fraud has evolved into a global phenomenon and a major source of concern. It exists in all countries and has an impact on all types of businesses, regardless of their size, profitability, or industry. The primary goal of this paper is to provide an in-depth overview of literatures related to corporate fraud in order to comprehend "why" fraud occurs and "how" to resist it. A review of research studies published between 1984 and 2021 was conducted. The goal of this dissertation is to provide a thorough examination of key red flags that may exist prior to the incidence of fraud. It also gives a thorough overview of fraud detection and prevention techniques. According to my findings, a red flag is a crucial strategy for preventing fraud. A single fraud detection technology will not be useful in reducing fraud. In addition, top executives were discovered to be in charge of implementing anti-fraud policies and strategies within their companies. Furthermore, the current study aims to identify research gaps in the existing literature and investigate future research areas.
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