A Systematic Review of the Fraud Triangle Theory: Theoritical Mapping and Future Directions (2016-2026)

Fraud is still an important problem in the fields of accounting, auditing, public sector, banking, and corporate management, while the application of the Fraud Triangle Theory in previous research is very diverse and the results are not uniform. This study aims to map the context or sector of use of the theory, the models and analytical approaches related to it, and the research gaps that still exist. The method used was a systematic literature review of articles published from 2016 to 2026 that were indexed by Scopus. Of the 278 articles that were initially searched, 61 articles met the criteria and were analyzed based on country, sector, method, and results. The results showed that this theory was most widely used in the corporate sector and public companies (23 articles), followed by the public sector (9 articles), and began to expand to banking, education, and technology. The analytical approaches found include quantitative, qualitative, conceptual, and computational, with some studies integrating these theories with other frameworks such as the Fraud Diamond Theory. The gaps identified include differences in the operational definitions of the components of the theory, uneven representation of contexts, and differences in evaluation sizes that make it difficult to compare results. In conclusion, the application of the Fraud Triangle Theory has extended to various sectors, but the comparability of the findings is still limited. Further research is recommended to develop consistent measurements of the components of the theory and test its application in sectors that have not been extensively studied, such as micro, small, and medium enterprises.