Explainable Artificial Intelligence in Financial Fraud Detection: A Systematic Review and FinTech-Oriented ADO–TCCM Meta-Framework for Trust, Governance, and Transparency

Artificial intelligence (AI)-driven fraud detection systems in FinTech ecosystems increasingly face a governance tension between high predictive accuracy and limited regulatory transparency, a gap that existing reviews have not addressed through an integrated behavioural, technical, and institutional lens. This study synthesises 99 Scopus-indexed, ABDC-ranked journal articles (2015–2026) using PRISMA 2020 and the SPAR-4-SLR protocol, integrating the Theory of Planned Behaviour (TPB) within an Antecedents–Decisions–Outcomes (ADO) framework to examine organisational adoption of explainable AI (XAI) in financial fraud detection. Three antecedent clusters are identified: attitudinal (algorithmic complexity, model opacity, data imbalance), normative (regulatory compliance, ethical expectations), and control-based (technical self-efficacy, organisational readiness)—which drive decision mechanisms including post hoc interpretability tools (SHapley Additive exPlanations [SHAP], Local Interpretable Model-Agnostic Explanations [LIME]), ethical governance protocols, and human-in-the-loop oversight. These produce outcomes across precision (reduced false positives, improved decision accuracy), compliance (audit transparency, institutional legitimacy), and cognitive (user acceptance, procedural justice) dimensions. The study introduces the Stability–Transparency–Reliability (STR) model, which advances TPB, Socio-Technical Systems Theory, and the Dynamic Capabilities View by reframing XAI from a static interpretability output into a recursive governance capability, formalised through the concept of Interpretative Agility, with direct implications for financial institutions operating under the EU AI Act.