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Accounting, Financial And Tax Risk Mapping. A Bibliometric Approach

Author

Listed:
  • Cristina Timofte (Coca)

    (Stefan cel Mare University, Suceava, Romania)

  • Veronica Grosu

    (Stefan cel Mare University, Suceava, Romania)

  • Dan-Andrei Coca

    (Stefan cel Mare University, Suceava, Romania)

  • Nicoleta-Iulia Popescu (Bodea)

    (Stefan cel Mare University, Suceava, Romania)

  • Simona-Maria Brînzaru

    (Stefan cel Mare University, Suceava, Romania)

Abstract

This research’s main focus is to map the level of knowledge, the evolution of scientific production in relation with spatial and temporal criteria, and the thematic areas that need further research, in relation with accounting, financial and tax risk assessment. From a methodological point of view, an extensive bibliometric analysis was performed on a comprehensive scientific material accessed on the Web of Science platform. The results of the research showed that researchers’ attention was mainly directed towards seven thematic clusters, regarding mainly the role of performance analysis in management decisions and the influence of tax rules and regulations on management decisions. Also topics such as financial risk analysis, using analytical accounting procedures, tax risk analysis and accounting and fraud risk mapping at sectoral and microeconomic level were identified. Moreover, there can be noticed an increased scientific production of researches conducted at microeconomic level, that use financial rates in the performance analysis of economic entities, due to the global economic and financial crisis. The conclusion of the research is that there is an amplified need for developing an instrument for maintaining a controlled level of risk exposure in terms of activity, insolvency, tax, accounting and financial risk in the business sector.

Suggested Citation

  • Cristina Timofte (Coca) & Veronica Grosu & Dan-Andrei Coca & Nicoleta-Iulia Popescu (Bodea) & Simona-Maria Brînzaru, 2023. "Accounting, Financial And Tax Risk Mapping. A Bibliometric Approach," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 68-75, June.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:2:p:68-75
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    References listed on IDEAS

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    1. Hofstedt, Thomas R., 1976. "Behavioral accounting research: Pathologies, paradigms and prescriptions," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 43-58, January.
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