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A Bibliometric Analysis on Fraud in Accounting

Author

Listed:
  • Alina (Chiriac) Matei

    (The Bucharest University of Economic Studies, Romania)

  • Kamer-Ainur Aivaz

    („Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

Abstract

The main objective of the research was to visualize and analyze complex datasets for the development of keyword maps and the identification of clusters of connected terms. In order to highlight thematic relationships between words, thus providing insight into the dynamics of the domains of interest, we used VOSviewer, a versatile digital tool. With this tool we detected subdomains connected with fraud or various specialisations within the domain. The approach adopted for this study was the bibliometric analysis of a total volume of 1377 articles, which were indexed in the Scopus database over a nine-year period from 2015 to 2023. The primary topic of these articles was tax evasion, while secondary topics were accounting, forgery and legal issues. In addition, the keywords used, relevant by their frequency and impact, gave us the opportunity to identify dominant themes and uncover less explored areas of research, thus being able to guide future directions of study.

Suggested Citation

  • Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023. "A Bibliometric Analysis on Fraud in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 986-995, August.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:986-995
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    References listed on IDEAS

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    1. Sascha Kraus & Matthias Breier & Sonia Dasí-Rodríguez, 2020. "The art of crafting a systematic literature review in entrepreneurship research," International Entrepreneurship and Management Journal, Springer, vol. 16(3), pages 1023-1042, September.
    2. Kamer-Ainur Aivaz & Ionela Florea Munteanu & Mari-Isabella Stan & Alina Chiriac, 2022. "A Multivariate Analysis of the Links between Transport Noncompliance and Financial Uncertainty in Times of COVID-19 Pandemics and War," Sustainability, MDPI, vol. 14(16), pages 1-23, August.
    3. Ionela Munteanu & Flavius Valentin Jakubowicz, 2022. "A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 920-926, Decembrie.
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    More about this item

    Keywords

    frauds in accounting; bibliometric analysis;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

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