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Failure to prevent and detect fraud has severe consequences for organizations. Organizations confront not only monetary losses but also reputation and customer trust. Fraud detection is a complex task and incorporates many mechanisms. While the risk of fraud cannot be completely eliminated, it may be reduced by using multiple mechanisms such as technological platforms, internal controls, and regulatory requirements. Combating fraud can be done in a two-consecutive process, namely fraud prevention and detection. In this study, by utilizing the Technology–Organization– Environment Framework (TOE), we have identified the factors affecting fraud detection system adoption. Such understanding may bring new insights to the discussion and provide contributions to both practitioners and researchers alike.



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