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Research Trends in Accounting Fraud Using Network Analysis

So-Jin Yu () and Jin-Sung Rha ()
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So-Jin Yu: School of Business, State University of New York, Fredonia, NY 14127, USA
Jin-Sung Rha: School of Business Administration, Dankook University, Jukjeon 16890, Korea

Sustainability, 2021, vol. 13, issue 10, 1-26

Abstract: Accounting fraud is a highly unethical management activity with a significant negative influence on stakeholders, which can harm a firm’s long-term sustainability prospects. Given the considerable progress in this field, a comprehensive theoretical organization of the research, along with a trend analysis, are needed. This study employed network text analysis to systematically analyze the research trends in accounting fraud by combining text mining techniques and network analysis. Unlike other studies on research trends that present statistical data by classifying research topics and methodologies, this study formed networks using the trait information of studies, such as “keywords” and “authors”, and conducted analyses such as centrality and cluster analyses. These exercises allowed for the identification of key research areas and groups. The results suggest that the literature on accounting fraud was developed based on six keywords: fraud detection techniques, executive compensation, assessments of fraud risks in audit processes, forensic accounting, corporate governance, and various topics related to top management. Overall, authorship analysis suggests that the key cluster contributors are Carpenter, Jones, Brazel, Zimbelman, Cohen, Cumming, Carcello, Kaplan, and Lennox.

Keywords: accounting fraud; network text analysis; research trends; sustainable accounting (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
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