Article 3, Volume 9 Issue 1

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.

Este estudio realiza un análisis bibliométrico de los artículos sobre fraude contable y gestión de beneficios publicados en el periodo comprendido entre 2012 y 2022. El análisis bibliométrico permite evaluar la producción y el impacto de la literatura científica sobre el tema objeto de estudio. Para llevar a cabo el análisis, se utilizó la base de datos Scopus para buscar artículos que contuvieran los términos “accounting fraud” y/o “earnings management”. Se analizaron un total de 688 artículos. Los resultados muestran que el Reino Unido, EE.UU. y varios países asiáticos son los que más han publicado en este campo. Asimismo, las revistas que más artículos han publicado sobre este tema son Journal of Applied, Business Research, Journal of Business Research y Corporate Ownership and Control. Y, los principales temas de los artículos versan sobre la relación entre la gestión de beneficios y el gobierno corporativo, los aspectos éticos, la auditoría y la regulación, junto con las técnicas de detección del fraude contable. El estudio muestra un gran interés por este tema en la comunidad científica.

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.

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