Perspectives in fraud theories – A systematic review approach

Background: Increasing progress is being made in the field of accounting fraud, and extensive theoretical research needed to develop future topics using trend analysis. Our consists a literature review that examines most common fraud theories attempts interpret characteristics human behaviour lead as well current methods detecting corporate fraud. Methods: We searched Scopus database for articles on theory. analyse published between 2004 2022, keyword search ‘Fraud Triangle’, Diamond’, Pentagon’, Hexagon’. Furthermore, we include all document types like articles, conference papers, reviews, book chapters, notes, data papers. The investigation was limited papers English from not including year 2023, documents are still published. last done at end January 2023. results above criteria collect 302 used VOS program viewer our bibliometric analysis. Results: According network analysis, Fraud Diamond theory seems be functional findings main behavioural can manager commit components diamond theory: capability - opportunity pressure rationalization. Thus, analyses more than triangle, pentagon, hexagon theories. So have positive effect companies. Conclusions: Future needs Pentagon Hexagon theories, which recent yet been analysed detail. Also, related theories.