Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022
Author
Pilar Lloret – (University of Vic-Universitat Central de Catalunya)
Núria Arimany – (University of Vic-Universitat Central de Catalunya)
Received May 23, 2022; accepted September 30, 2022.
Abstract
This study performs a bibliometric analysis of articles on accounting fraud and earnings management published in the period from 2012 to 2022. The bibliometric analysis makes it possible to evaluate the production and impact of the scientific literature on the subject under study. To carry out the analysis, the Scopus database was used to search for papers containing the terms “accounting fraud” and/or “earnings management”. A total of 688 articles were analyzed. The results show that the United Kingdom, the USA and several Asian countries have published more in this field. Likewise, the journals that have published the most articles on this subject are the Journal of Applied, Business Research, Journal of Business Research and Corporate Ownership and Control. And, the main topics of the articles deal with the relationship between earnings management and corporate governance, ethical aspects, auditing and regulation, together with accounting fraud detection techniques. The study shows a great interest in this subject in the scientific community.
Citation
Lloret, P. and Arimany, N. (2022). Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022. European Accounting and Management Review, 9(1), 47-74.
Statistics
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Keywords
- Accounting fraud
- Earnings management
- Bibliometric analysis
- Scopus
Palabras clave
- Fraude contable
- Gestión de beneficios
- Análisis bibliométrico
- Scopus
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