“…Yet, while most studies explored the corruption or fraud issues in companies (Halbouni et al, 2016;Putri, 2018;Zakaria et al, 2016), not-for-profit organizations (Holtfreter, 2008;Kummer et al, 2015), and central and local governments (Abdullahi & Mansor, 2018;Maulidi, 2020;Nawawi & Salin, 2018;Sumartono et al, 2020), research related to corruption in lowest government level, such as village government, receives lack attention by academics. In addition, related studies about village government after village governance reform have focused more on the issue of good governance (see : Munti & The Story of Rising Corruption Post-Village Government Reform … Journal of Accounting and Investment, 2023| 103 Fahlevi, 2017Nafidah & Anisa, 2017;Pratolo et al, 2020;Sofyani et al, 2018;Triyono et al, 2019), village performance (Nasution & Amalia, 2021;Sofyani & Ardiyanto, 2022), and village-owned enterprises development (Badaruddin et al, 2021;Suryanto et al, 2022;Yaya et al, 2022), instead of exploring how and why corruption scandals in many village governments are happening continuously until today. This issue is highly crucial to address.…”