Integrating Islamic Values in Audit and Fraud Research: A Bibliometric and Literature Review Approach

Abstrak

This study aims to examine the direction, trends, and gaps in research related to auditing and fraud by highlighting the integration of Islamic values in financial reporting and auditing practices. The research method used is a bibliographic literature review with a qualitative approach, based on an analysis of 31 scientific articles indexed in Scopus and Sinta 1 and 2 for the period 2020–2025. The data were analyzed using content analysis and bibliometric mapping techniques with VOSviewer software to identify the main themes, publication trends, and relationships between research topics. The results show that studies on auditing and fraud are still dominated by conventional approaches that focus on the effectiveness of audit committees, governance, and fraud detection in financial statements. Meanwhile, research that integrates Islamic values such as amanah, shiddiq, 'adl, and maqashid shariah is still limited and has not become a major focus. These findings emphasize the need to develop an Islamic value-based audit model to create a more ethical, transparent, and fair financial reporting system.