IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiiy2023i1p986-995.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/16.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Durán-Romero, Gemma & López, Ana M. & Beliaeva, Tatiana & Ferasso, Marcos & Garonne, Christophe & Jones, Paul, 2020. "Bridging the gap between circular economy and climate change mitigation policies through eco-innovations and Quintuple Helix Model," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
    2. Rosa Lombardi & Raffaele Trequattrini & Federico Schimperna & Myriam Cano-Rubio, 2021. "The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 11-30.
    3. Justin R. Hall & Selen Savas-Hall & Eric H. Shaw, 2023. "A deductive approach to a systematic review of entrepreneurship literature," Management Review Quarterly, Springer, vol. 73(3), pages 987-1016, September.
    4. Perez-Vega, Rodrigo & Hopkinson, Paul & Singhal, Aishwarya & Mariani, Marcello M., 2022. "From CRM to social CRM: A bibliometric review and research agenda for consumer research," Journal of Business Research, Elsevier, vol. 151(C), pages 1-16.
    5. Angerer, Martin & Hoffmann, Christian Hugo & Neitzert, Florian & Kraus, Sascha, 2021. "Objective and subjective risks of investing into cryptocurrencies," Finance Research Letters, Elsevier, vol. 40(C).
    6. Sascha Kraus & Paul Jones & Norbert Kailer & Alexandra Weinmann & Nuria Chaparro-Banegas & Norat Roig-Tierno, 2021. "Digital Transformation: An Overview of the Current State of the Art of Research," SAGE Open, , vol. 11(3), pages 21582440211, September.
    7. Ferreira, João J. & Fernandes, Cristina I. & Schiavone, Francesco & Mahto, Raj V., 2021. "Sustainability in family business – A bibliometric study and a research agenda," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    8. Cristina Bianca Pocol & Liana Stanca & Dan-Cristian Dabija & Veronica Câmpian & Sergiu Mișcoiu & Ioana Delia Pop, 2023. "A QCA Analysis of Knowledge Co-Creation Based on University–Industry Relationships," Mathematics, MDPI, vol. 11(2), pages 1-19, January.
    9. Batista-Canino, Rosa M. & Santana-Hernández, Lidia & Medina-Brito, Pino, 2024. "A holistic literature review on entrepreneurial Intention: A scientometric approach," Journal of Business Research, Elsevier, vol. 174(C).
    10. Kameliya Deyanova & Nataliia Brehmer & Artur Lapidus & Victor Tiberius & Steve Walsh, 2022. "Hatching start-ups for sustainable growth: a bibliometric review on business incubators," Review of Managerial Science, Springer, vol. 16(7), pages 2083-2109, October.
    11. Norizzati Bahsri & Zaleha Yazid & Zafir Mohamed Makhbul & Nor Asiah Omar, 2023. "Systematic Literature Review on the Factors Affecting the Well-Being of Entrepreneurs in Malaysian SMEs," SAGE Open, , vol. 13(2), pages 21582440231, June.
    12. Sher Jahan Khan & Saeed Badghish & Puneet Kaur & Rajat Sharma & Amandeep Dhir, 2023. "What motivates the purchasing of green apparel products? A systematic review and future research agenda," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4183-4201, November.
    13. Abd Hamid, Hamizah & Pidduck, Robert J. & Newman, Alexander & Ayob, Abu Hanifah & Sidek, Farhana, 2023. "Intercultural resource arbitrageurs: A review and extension of the literature on transnational entrepreneurs," Journal of Business Research, Elsevier, vol. 165(C).
    14. Matthias Fabian Gregersen Trischler & Jason Li-Ying, 2023. "Digital business model innovation: toward construct clarity and future research directions," Review of Managerial Science, Springer, vol. 17(1), pages 3-32, January.
    15. Orrensalo, Thao & Nikou, Shahrokh, 2021. "Digital Source Adoption and Information-Seeking Behaviours of Entrepreneurs: A Systematic Literature Review," 23rd ITS Biennial Conference, Online Conference / Gothenburg 2021. Digital societies and industrial transformations: Policies, markets, and technologies in a post-Covid world 238044, International Telecommunications Society (ITS).
    16. Pradeep Kumar Hota, 2023. "Tracing the Intellectual Evolution of Social Entrepreneurship Research: Past Advances, Current Trends, and Future Directions," Journal of Business Ethics, Springer, vol. 182(3), pages 637-659, January.
    17. Freddy Marín-González & Sharmila Rani Moganadas & Ana Judith Paredes-Chacín & Sook Fern Yeo & Subhacini Subramaniam, 2022. "Sustainable Local Development: Consolidated Framework for Cross-Sectoral Cooperation via a Systematic Approach," Sustainability, MDPI, vol. 14(11), pages 1-33, May.
    18. Lenart-Gansiniec Regina, 2022. "The dilemmas of systematic literature review: the context of crowdsourcing in science," International Journal of Contemporary Management, Sciendo, vol. 58(1), pages 11-21, March.
    19. Chrysanthos Maraveas & Eleni Simeonaki & Dimitrios Loukatos & Konstantinos G. Arvanitis & Thomas Bartzanas & Marianna I. Kotzabasaki, 2023. "Livestock Agriculture Greenhouse Gases for Electricity Production: Recent Developments and Future Perspectives," Energies, MDPI, vol. 16(9), pages 1-49, May.
    20. Chua, Jie Ying & Wang, Xueqin & Yuen, Kum Fai, 2023. "Sustainable shipping management: Definitions, critical success factors, drivers and performance," Transport Policy, Elsevier, vol. 141(C), pages 72-82.

    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)

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:986-995. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.