The famous financial scandal of Enron, WorldCom and 1 Malaysia Development Berhad has harmed the auditor’s reputation as the protector of shareholders’ rights. Auditors have done their part by conducting systematic audit procedures and “What Could Go Wrong” analysis in assessing the possible risk area to assist fraud detection in the client’s financial matters. However, fraud cases never seem to decline. Regardless of any safeguarding measures established, fraud incidents can just occur and be worsened by economic downturn and prolonged inflation especially after the pandemic ends. Additionally, the characteristic of the modern business environment, technology sophistication and new generation traits had challenged Cressey Fraud Triangle Theory on its validity and relevancy. Therefore, associating all these possible challenges into consideration, this study aims to review prior literature related to the evolution of Cressey fraud theory to propose a new insight in considering relevant motivation factors that drive fraud penetrations. From the review, the study discovered the need for a detailed evaluation and research on the essential fraud element in constructing an all-rounded fraud prevention mechanism.

Industry 4.0 creates a turning point to the businesses and professions across industries. A transformational change is set to take place in almost aspects in the businesses and professions. Accounting profession is not excluded and are not immune to the technological disruption caused by the recent industrial revolution. The adoption of smart technologies under the realm of Industry 4.0 are affecting the normal way of work performed by accountants. Hence a revision to the current roles of accountants is needed to accommodate the change in traditional practices, processes and methods of performing work in accounting field. This study aims to review the literature on the impact of Industry 4.0 towards the accounting profession and graduate readiness for Industry 4.0 employment and subsequently update the skills requirement of future accounting graduates. Skills mismatch and the skills relevant for long-term career fulfilment are among issues discussed in prior studies. The literature analysis allows the identification of appropriate solutions for higher education institutions to overcome these issues. The study is beneficial for higher academic institutions as they assimilate Industry 4.0 in their agenda to be able to produce graduates that are ready and competent for the industry.

The famous financial scandal of Enron, WorldCom and 1 Malaysia Development Berhad has harmed the auditor’s reputation as the protector of shareholders’ rights. Auditors have done their part by conducting systematic audit procedures and “What Could Go Wrong” analysis in assessing the possible risk area to assist fraud detection in the client’s financial matters. However, fraud cases never seem to decline. Regardless of any safeguarding measures established, fraud incidents can just occur and be worsened by economic downturn and prolonged inflation especially after the pandemic ends. Additionally, the characteristic of the modern business environment, technology sophistication and new generation traits had challenged Cressey Fraud Triangle Theory on its validity and relevancy. Therefore, associating all these possible challenges into consideration, this study aims to review prior literature related to the evolution of Cressey fraud theory to propose a new insight in considering relevant motivation factors that drive fraud penetrations. From the review, the study discovered the need for a detailed evaluation and research on the essential fraud element in constructing an all-rounded fraud prevention mechanism.

In these modern times, technology has changed almost all aspect of our lives, regardless of personal life, business or education. Technology has transformed the way people work since it is a tool for making people's working and personal lives more efficient. However, there are some people who are unable to adjust to new computer technologies and are referred to as having technostress, a modern sickness of adaptability that can present itself as an inability to accept computer technology. Regrettably, little attention has been paid to the issue of technostress and professional experience. Techno-overload, techno-invasion, techno-complexity, techno-insecurity, and techno-uncertainty were the causes. Workplace technology is frequently intended to increase productivity and improve organizational performance; yet, little consideration has been made to the impact on employees. As a result of the extensive use of ICT in the workplace and everyday life, technostress is becoming a significant issue. Subsequently, as a result of global preventive efforts used to stop the virus's spread, technostress became more severe during the COVID-19 pandemic. Thus, this paper intends to review the impact of technostress creators on employees (techno-overload, techno-complexity, techno-insecurity, techno-insecurity, and techno-uncertainty) and provide future insights for the future research in this area, specifically from the accounting profession and education perspectives. This review paper discovered mixed evidences regarding the consequences of technostress creators (techno-overload, techno-invasion, techno-insecurity, techno-complexity, and techno-uncertainty) in the workplace based on the chosen papers.