Bibliometric Descriptive Mapping Analysis of Publications in the Field of Accounting Manipulation with VOSviewer

İrem Özcan

Fiscaoeconomia, 2024, issue 3

Abstract: The aim of this study is to present a bibliometric descriptive mapping analysis of publications on accounting manipulation in the Scopus database through VOSviewer. It aims to present a holistic perspective on bibliometric analysis studies on accounting manipulation methods that are scattered in the literature. For this purpose, 740 publications published between 1991 and 2023 were examined. For relevant publications, trend analysis for years, distribution analysis by country, author and publication citation analysis, country citation analysis, and keyword analysis were performed. The findings obtained are shown with network maps. Information on the author(s), publication year, publication title, research field, journal name, and number of citations for the top 25 most cited publications is presented. With the results obtained, accounting manipulation studies were comprehensively evaluated quantitatively. As a result of the study, it was determined that 40% of the publications took place in the USA, and approximately 42% were published between 2021 and 2023. This situation has been interpreted as a significant increase in the number of businesses resorting to accounting manipulation due to the negative economic effects of the COVID-19 pandemic process, and therefore, this process is reflected in academic studies.

Keywords: Accounting Manipulation; Scopus; Bibliometric Analysis; VOSviewer (search for similar items in EconPapers)
JEL-codes: A14 I18 M41 Y91 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/en/download/article-file/3603425

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fis:journl:240317

DOI: 10.25295/fsecon.1405809

Access Statistics for this article

More articles in Fiscaoeconomia from Tubitak Ulakbim JournalPark (Dergipark)
Bibliographic data for series maintained by Emre Atsan ().