Consensus on the role of culture in restraining financial crime: a systematic literature review

Dewi Nur Maulidiyah

Journal of Financial Crime, 2023, vol. 31, issue 4, 883-897

Abstract: Purpose - No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture. Design/methodology/approach - This study conducted a bibliometric approach and systematic literature review analysis of 47 publications in the Scopus database. Findings - Bibliometric and content analyses show that national culture is more often associated with tax evasion, money laundering and corruption. The role of national culture is less investigated currently in the schemes of financial statement crime, workplace fraud and cybercrime. Overall, the study concludes financial crime can be prevented by developing a culture that supports anti-fraud measures. These include individualized country profiles, feminism, low power distance, tolerance for uncertainty, short-term orientation and restraint. Originality/value - This research provides clear knowledge of the role of the six dimensions of national culture in fighting financial crime. Finally, this study is also valuable for decision-making in designing more effective financial crime prevention programs.

Keywords: National culture; Bibliometric; Financial crime; Systematic literature review (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-05-2023-0103

DOI: 10.1108/JFC-05-2023-0103

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