The Influence of Organizational Culture on Mitigating Financial Fraud in Banking Institutions: A Systematic Literature Review Emphasizing the Iranian Perspective

Financial fraud poses a significant threat to the stability and trustworthiness of banking institutions globally, particularly in emerging economies like Iran, where international sanctions, inflation, and regulatory gaps amplify vulnerabilities. This systematic literature review explores the critical role of organizational culture in reducing financial fraud in banks, focusing on the Iranian context through the integration of empirical and theoretical studies. Utilizing Denison's organizational culture model—involving involvement, consistency, adaptability, and mission—the review combines insights from corporate governance to illustrate how cultural elements interact with structural controls to minimize fraud risks. Analyzing ۷۵ publications (۲۵ international and ۵۰ Iranian) from ۱۹۹۰ to ۲۰۲۵ reveals consistent negative correlations between strong cultural traits and fraud tendencies, with ethical cultures potentially decreasing risks by ۳۰-۵۰%. Qualitative findings identify barriers in hierarchical banking structures, including whistleblowing reluctance (۶۵-۷۰%), weak ethical rewards (۶۰%), low leadership trust (۵۵%), and the need for transparency and training (۷۵%). These align with Schein's cultural layers and Bandura's social learning theory, emphasizing embedded norms and modeled behaviors. In Iran, state-owned banks like Bank Melli show over ۳۰% fraud increases (۲۰۲۱-۲۰۲۴), tied to cultural isolation and governance misalignments. Iranian research highlights ethical culture's impact on anti-fraud strategies and internal reporting. The review underscores culture-governance synergies, with robust oversight enhancing cultural effects. Limitations include self-report biases and scarce longitudinal Iranian studies. Recommendations encompass anonymous reporting, ethics programs, and localized AI fraud detection. Ultimately, fostering an ethical, adaptive culture bolstered by governance is essential for fraud mitigation, financial resilience, and public confidence in banking systems.

کلیدواژه ها:

Organizational Culture ، Financial Fraud ، Denison Model ، Corporate Governance ، Whistleblowing