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

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  • Dewi Nur Maulidiyah

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.

Suggested Citation

  • Dewi Nur Maulidiyah, 2023. "Consensus on the role of culture in restraining financial crime: a systematic literature review," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 31(4), pages 883-897, July.
    • Handle: RePEc:eme:jfcpps:jfc-05-2023-0103
    DOI: 10.1108/JFC-05-2023-0103
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