Organizations of all types are vulnerable to frauds. Banks contribute to a significant extent in a country’s economic development by generating a large part of revenue in the service sector. Deterrence of fraud is impossible without understanding it. The present study attempts to extract themes by highlighting the major areas of the bank fraud literature within a specific time frame of 2000–2019 and finding the research gaps citing the future scope for research. Post the review of existing literature, using thematic analysis, two major themes were observed by the author, namely, “regulatory and compliance”–based studies and studies related to the “socio psychological” aspect of the literature. An examination of themes indicated that the popularity of the research areas shifted from accounting frauds or balance sheet frauds in early 2000s to areas such as cyber frauds and identity theft at the later decade. The present study paves way forward for future research on the bank customer’s vigilance, experiences and perspectives on frauds. Other significant areas of research include coping mechanisms with the various challenges faced by banks in marketing themselves after any major fraud occurrence.

中文翻译：

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银行业金融欺诈的结构化审查和主题分析

各种类型的组织都容易遭受欺诈。银行通过在服务业中创造很大一部分收入，为国家的经济发展做出了重要贡献。不了解欺诈就不可能威慑。本研究试图通过在2000-2019年的特定时间段内突出显示银行欺诈文献的主要领域，并找出存在研究空白的问题，从而提出主题，以提取未来的研究范围。在对现有文献进行回顾之后，使用主题分析，作者观察到了两个主要主题，即基于“法规和遵从性”的研究以及与文献的“社会心理”方面相关的研究。对主题的研究表明，研究领域的流行度已从2000年代初的会计欺诈或资产负债表欺诈转移到了十年后的网络欺诈和身份盗窃等领域。本研究为今后对银行客户的警惕性，欺诈行为的经验和观点的研究铺平了道路。其他重要研究领域包括应对机制，应对任何重大欺诈事件发生后银行在营销自身方面面临的各种挑战。