Charity Fraud In The Digital Era: A Systematic Literature Review

Bela Angela; Habiburrochman

doi:10.24843/EJA.2026.v36.i08.p05

Authors

Bela Angela Faculty of Economics and Business Universitas Airlangga, Indonesia
Habiburrochman Faculty of Economics and Business Universitas Airlangga, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i08.p05

Keywords:

Charity Fraud, Digital Era, Nonprofit, Forensic Accounting, Crowdfunding Fraud, Systematic Literature Review

Abstract

Charity fraud poses a serious threat to nonprofit organizations in the digital era, particularly with the proliferation of online fundraising platforms. This study aims to identify the typologies of charity fraud in the digital era, analyze its driving factors, and evaluate effective countermeasures from a forensic accounting perspective. A systematic literature review following the PRISMA framework was employed, analyzing 25 articles from eight leading databases (Scopus, Web of Science, Emerald, JSTOR, ProQuest, Taylor & Francis, Sage Journals, and EBSCOhost) published between 2000 and 2026. The findings reveal an expansion of fraud typologies, along with six primary driving factors: pressure, opportunity, rationalization, collusion, poor leadership, and trusting indifference. Effective countermeasures encompass strengthening governance, adaptive regulation, and leveraging technologies such as blockchain and AI. This study develops a conceptual framework for digital charity fraud to inform fraud prevention policies in nonprofit organizations and enriches the limited literature on charity fraud.

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