Spotlight on fraud risk in hospitality a systematic literature review

Abstract

This is the first systematic review of fraud in the hospitality sector to provide a holistic view of this crime, identify literature gaps, and suggest new directions for future research. The paper identifies six main themes in hospitality fraud research based on a "4W2H" framework that examines (i) WHAT – are the fraud types, (ii) WHO - are the fraud victims and perpetrators, (iii) WHERE - is fraud taking place in hospitality, (iv) WHY – is fraud committed, (v) HOW – is fraud committed, and (vi) HOW THEN – can fraud be countered. Overall, the review reveals that research on hospitality fraud is sparse and requires substantial attention. The study identifies several gaps and suggests new directions for future research. The findings have implications for theory and practice, later discussed.