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.

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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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) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

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Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

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Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students

Author

Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya)

David Carpi – (Universitat Internacional de Catalunya)

Received August 10, 2022; accepted January 16, 2023.

Abstract

At an early life stage, students must choose a degree, a crucial decision that will shape their professional life. Whatever the studies chosen, these are very topic specific, and the current higher education system does not have the mechanisms to make this choice less focused, allowing students to open their minds to other areas of knowledge. This situation is particularly critical for students who do not choose a major in a business-related discipline. Basic economic knowledge is paramount as it provides individuals with a better understanding of human behavior and the rules of the marketplace. Knowledge of its foundations is valuable for daily life (e.g. making better choices, allocating resources more effectively, and understanding policy options). However, in some countries, economics is compulsory at neither high school nor university; and thus, it is usually overlooked. Focusing on Spain’s particular context, this study underlines the key reasons for including economics in non-economic university programs. A survey gathering students’ perceptions of the fundamentals of economics and their level of understanding is presented and discussed. Building on the literature and the survey’s results, we identify three core blocks that should be taught. A panel of experts is consulted to evaluate our proposal.

Citation

Berbegal-Mirabent, J. and Carpi, D. (2022). Why is it worth studying economics? A course proposal for non-economics students. European Accounting and Management Review, 9(1), 24-46.

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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) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

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Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy

Author

Alejandra Cueva – (Universitat Internacional de Catalunya)

Anna Akhmedova- (Universitat Internacional de Catalunya)

Frederic Marimon- (Universitat Internacional de Catalunya)

Received August 31, 2022; accepted January 30, 2023.

Abstract

Customer satisfaction has been gaining the attention of researchers hoping to develop a model that integrates different constructs to achieve the satisfaction that leads to customer loyalty. Under the sharing economy paradigm, satisfaction is vital to the development of this disruptive business model. Trust between the consumer and the supplier allows its collaboration, and digital platforms connect the consumer with the supplier by creating a framework of trust around transactions. Producer satisfaction is as important as consumer satisfaction; however, it has not had the necessary attention— hence the need and motivation to develop a two-way review system. Based on the American Customer Satisfaction Index, we propose a cause-effect model for the consumer and supplier, connected by the common trust construct. Based on the literature review and choice of relevant publications, we define a conceptual model that will allow the development of a two-way satisfaction model to serve as a contribution to future satisfaction studies in the sharing economy.

Citation

Cueva, A., Akhmedova, A. and Marimon, F. (2022). A two-way satisfaction model for sharing economy. European Accounting and Management Review, 9(1), 1-23.

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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) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

Read More »

Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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Article 3, Volume 8 Issue 2

Inequality, Economism and Bad Management

Author

Natàlia Cugueró-Escofet – (Universitat Oberta de Catalunya)

Josep-Maria Rosanas Marti – (IESE Business School)

Received March 9 24, 2022; accepted May 30, 2022.

Abstract

The past decades have shown an increase in inequality, measured in economic terms, that affects society, creating unfair increasing differences between the welfare of the richest and the poorest, and being even worse with respect to middle classes and people with a stable job. We show how the economies of the Western World have evolved since World War II, first with an unprecedented improvement of the economic conditions for everybody in the developed economies and later, since the middle 70’s, with a shift towards inequality that followed a change of both the economic and the management theories (often called neoliberalism) and their application into real-world’s economies and management practices. We next go to the existing academic literature in management and justice to discuss in more depth the current problems, to show how bad management has been at the same time the cause and the consequence of such problems; and, finally, we put forward some proposals in terms of management and justice that we believe should be incorporated in companies and organizations to help solving the problems and generate improvements for the actual unrest and the existing divided society.

Citation

Cugueró-Escofet, N. and Rosanas, J. (2022). Inequality, Economism and Bad Management. European Accounting and Management Review, 8(2), 43-67.

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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) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

Read More »

Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

Read More »

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