GENDER DIFFERENCES IN FRAUD PERPETRATORS’ CHARACTERISTICS: A GLOBAL SYSTEMATIC LITERATURE REVIEW USING PRISMA 2020

Abstract

This study aims to examine gender-based differences in fraud perpetrators' characteristics through a global systematic literature review using the PRISMA 2020 approach. The findings reveal that male perpetrators predominantly outnumber females, are typically middle-aged, highly educated, and originate from middle to upper socioeconomic backgrounds. Conversely, female perpetrators are more often involved in asset misappropriation, primarily driven by personal financial pressures. Furthermore, distinct patterns of modus operandi are identified: males frequently engage in financial statement fraud and structural corruption, while females are more involved in small-scale asset misappropriation. Organizational opportunity structures, social norms, gender identity internalization, ethical sensitivity, and socioeconomic background are among the key factors influencing gendered fraud behaviors. These findings underscore the necessity of incorporating gender perspectives into the development of more effective fraud prevention and detection strategies within organizations.