Published: 2026-01-01
A Systematic Literature Review of the Fraud Triangle Theory (2020-2025)
DOI: 10.35870/emt.v10i1.5818
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Abstract
This study systematically examines the development of the Fraud Triangle Theory during the 2020–2025 period, highlighting the core issue of increasing fraud that undermines organizational performance and trust. The study was conducted as a systematic literature review of articles published between 2020 and 2025, obtained from reputable databases through processes of searching, screening, eligibility assessment, and synthesis of findings. The procedure involved determining keywords related to the Fraud Triangle Theory, selecting relevant studies in the fields of accounting and auditing, and analyzing their content to map trends, contexts, and theoretical extensions. The results identified eighteen eligible articles that consistently positioned pressure and opportunity as the main explanatory factors for fraudulent behavior, while rationalization produced varied findings. Several studies expanded the model by adding elements such as capability, arrogance, and technological opportunity, and operationalized it through advanced analytics for detection. Prospectively, integrating the Fraud Triangle Theory with behavioral, governance, and technological approaches is considered crucial for more adaptive prevention and detection efforts, while promoting stronger internal controls, ethical education, and data-driven auditing.
Keywords
Fraud Triangle Theory ; Pressure ; Opportunity ; Rationalization
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 1 (2026)
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Section: Articles
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Published: %750 %e, %2026
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/emt.v10i1.5818
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Putri Siregar
Faculty of Economics and Business, Universitas Sumatera Utara, Medan City, North Sumatra Province, Indonesia.
Sambas Ade Kesuma
Faculty of Economics and Business, Universitas Sumatera Utara, Medan City, North Sumatra Province, Indonesia.
Iskandar Muda
Faculty of Economics and Business, Universitas Sumatera Utara, Medan City, North Sumatra Province, Indonesia.
Firman Syarif
Faculty of Economics and Business, Universitas Sumatera Utara, Medan City, North Sumatra Province, Indonesia.
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