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The Conceptual, Social, and Intellectual Structure of the Financial Information/Accounting Manipulation Literature: A Bibliometric Analysis

Author

Listed:
  • Mustafa Kıllı

    (Faculty of Economics and Administrative Sciences, Osmaniye Korkut Ata University, Osmaniye 80010, Türkiye)

  • Samet Evci

    (Faculty of Economics and Administrative Sciences, Osmaniye Korkut Ata University, Osmaniye 80010, Türkiye)

  • İlker Kefe

    (Faculty of Economics and Administrative Sciences, Osmaniye Korkut Ata University, Osmaniye 80010, Türkiye)

Abstract

This study presents a comprehensive bibliometric analysis of studies on financial information/accounting manipulation. The dataset of research includes 1.266 studies from the Web of Science database for the period 1991–2023. All studies included in the research contain either the term ‘financial information manipulation’ or ‘accounting manipulation’ in the topic (title, abstract, or keywords). The bibliometric network mapping technique was used for the analysis of the data. The analysis was conducted utilizing the Biblioshiny interface of the R package programs Bibliometrix and Vosviewer. The results pointed out a notable upward trend in the publication and citation rates of financial information/accounting manipulation studies over the last two decades. Several key findings were identified. Firstly, a substantial rise in research output on financial information/accounting manipulation was observed, particularly after 2000, driven by global financial scandals. Secondly, prolific contributors to this field include authors such as Valaskova and Durana. Thirdly, the United States leads in research output, with significant contributions from institutions like the State University System of Florida and the State University System of Ohio. Lastly, The Accounting Review was identified as the most prolific journal in this domain, with the Journal of Accounting Economics being the most impactful based on citations. The most frequently used keywords indicate that the research topics focus on earnings management as a method of manipulation, fraudulent financial reporting, and the relationship with corporate governance. The comprehensiveness of the bibliometric data lends itself to a further examination of how financial information/accounting manipulation has progressed as a subject in the literature since the 2000s. In addition, this study reveals the social and intellectual structures of the issue, the key research streams, and potential research directions for future research.

Suggested Citation

  • Mustafa Kıllı & Samet Evci & İlker Kefe, 2024. "The Conceptual, Social, and Intellectual Structure of the Financial Information/Accounting Manipulation Literature: A Bibliometric Analysis," JRFM, MDPI, vol. 17(7), pages 1-18, July.
    • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:7:p:297-:d:1433458
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    References listed on IDEAS

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    2. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    3. Oheneba Assenso-Okofo & Muhammad Jahangir Ali & Kamran Ahmed, 2021. "The impact of corporate governance on the relationship between earnings management and CEO compensation," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(3), pages 436-464, January.
    4. Ole Ellegaard & Johan A. Wallin, 2015. "The bibliometric analysis of scholarly production: How great is the impact?," Scientometrics, Springer;Akadémiai Kiadó, vol. 105(3), pages 1809-1831, December.
    5. Jaime Fernandes Teixeira & Lúcia Lima Rodrigues, 2022. "Earnings management: a bibliometric analysis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 30(5), pages 664-683, August.
    6. Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020. "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 96-102.
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