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Fraud Research in Economic Entities – A Conceptual Perspective

Author

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  • Alexandru Adrian TUNSU

    (Bucharest University of Economic Studies, Romania)

Abstract

In the growing complex and mutualistic context of global economies, addressing the circumstances in which fraud is observed is becoming of fundamental importance. National and global economies are severely affected by fraud by economic entities through significant financial losses, diminished investor confidence and the creation of financial market imbalances. From this perspective, the research objective is to identify and analyse multidimensional conceptual approaches to fraud. Using a bibliometric analysis of articles published in the Scopus database in the period 1982-2023, the research directions in the literature, the frequency and relevance of the topics addressed, the authors and papers with major influence, as well as the collaboration networks among researchers were identified. The results of the research highlighted the continuing interest in addressing fraud but also its multiple connotations. Considering the economic, governmental and social implications of fraud, the research is deemed to add value to the literature and the changing economic context is a premise for further research on fraud.

Suggested Citation

  • Alexandru Adrian TUNSU, 2025. "Fraud Research in Economic Entities – A Conceptual Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 23(177), pages 210-222, February.
    • Handle: RePEc:aud:audfin:v:23:y:2025:i:177:p:210
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    References listed on IDEAS

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    5. Chen, Gongmeng & Firth, Michael & Gao, Daniel N. & Rui, Oliver M., 2006. "Ownership structure, corporate governance, and fraud: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 12(3), pages 424-448, June.
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    More about this item

    Keywords

    fraud; bibliometric analysis; literature review; Scopus;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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