A new holistic approach to preventing accounting fraud in the non-profit organisation (NPO) sector: some propositions and research agenda

Purpose This paper systematically reviewed research on accounting fraud in the non-profit organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the aim of producing a new parsimonious global fraud model. Design/methodology/approach This paper utilised a structured literature review methodology. Findings We propose a new holistic approach for the NPO sector worldwide, with two foci of “what may contribute to fraud” and “what may prevent fraud”. Research limitations/implications The future research agenda for the new holistic approach is provided. Practical implications The approach helps donors promote accountability and transparency in the NPO sector worldwide, thereby sustaining the development of this sector. Originality/value To the best of the authors’ knowledge, this paper is the first comprehensive worldwide fraud research review, making distinct contributions. Globally, the approach is the first dedicated to the NPO sector, including different stages of fraud occurrence (undetected, suspected, actual/detected and future), and using a multi-disciplinary approach to prevent these stages. The approach is also the first to incorporate individual-level, organisational-level, industry-level and country-level factors into predicting future fraud.