A structured review and theme analysis of financial frauds in the banking industry

Asian Journal of Business Ethics 9 (2):305-321 (2020)
  Copy   BIBTEX

Abstract

Organizations of all types are vulnerable to frauds. Banks contribute to a significant extent in a country’s economic development by generating a large part of revenue in the service sector. Deterrence of fraud is impossible without understanding it. The present study attempts to extract themes by highlighting the major areas of the bank fraud literature within a specific time frame of 2000–2019 and finding the research gaps citing the future scope for research. Post the review of existing literature, using thematic analysis, two major themes were observed by the author, namely, “regulatory and compliance”–based studies and studies related to the “socio psychological” aspect of the literature. An examination of themes indicated that the popularity of the research areas shifted from accounting frauds or balance sheet frauds in early 2000s to areas such as cyber frauds and identity theft at the later decade. The present study paves way forward for future research on the bank customer’s vigilance, experiences and perspectives on frauds. Other significant areas of research include coping mechanisms with the various challenges faced by banks in marketing themselves after any major fraud occurrence.

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 76,419

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Market Abuse.Financial Services Authority Britain) - 1998 - Financial Services Authority.
Relative uncertainty in term loan projection models: what lenders could tell risk managers.Lisa Warenski - 2012 - Journal of Experimental and Artificial Intelligence 24 (4):501-511.
The Global Banking Sector.Seumas Miller - 2018 - Business and Professional Ethics Journal 37 (1):13-44.

Analytics

Added to PP
2020-10-16

Downloads
14 (#733,501)

6 months
2 (#300,644)

Historical graph of downloads
How can I increase my downloads?