Exploring The Causes of Fraud: A Decade of Research and Future Directions

This study aims to examine and map the development of research on the causes of fraud over the last decade, from 2016 to 2025. The method used is a systematic literature review combined with bibliometric analysis. The research data was obtained from the Scopus database through the Publish or Perish application, with the article selection process referring to the PRISMA guidelines, resulting in 28 articles that met the inclusion criteria. The analysis was conducted using VOSviewer and Microsoft Excel to identify publication trends, research characteristics, and thematic clusters related to the causes of fraud. The results of the study show a significant increase in the number of publications in recent years, indicating increased academic attention to the issue of fraud. Bibliometric mapping produced three main clusters representing types of fraud, namely corruption, asset misappropriation, and financial statement fraud. Each cluster showed that fraud was caused by a combination of individual, organisational, and institutional environmental factors. This study provides a comprehensive overview of the direction and focus of research on the causes of fraud and serves as a basis for the development of future research and fraud prevention strategies.