A Bibliometric Analysis on Fraud in Accounting

Alina (Chiriac) Matei () and Kamer-Ainur Aivaz ()
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Alina (Chiriac) Matei: The Bucharest University of Economic Studies, Romania
Kamer-Ainur Aivaz: „Ovidius” University of Constanta, Faculty of Economic Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 986-995

Abstract: The main objective of the research was to visualize and analyze complex datasets for the development of keyword maps and the identification of clusters of connected terms. In order to highlight thematic relationships between words, thus providing insight into the dynamics of the domains of interest, we used VOSviewer, a versatile digital tool. With this tool we detected subdomains connected with fraud or various specialisations within the domain. The approach adopted for this study was the bibliometric analysis of a total volume of 1377 articles, which were indexed in the Scopus database over a nine-year period from 2015 to 2023. The primary topic of these articles was tax evasion, while secondary topics were accounting, forgery and legal issues. In addition, the keywords used, relevant by their frequency and impact, gave us the opportunity to identify dominant themes and uncover less explored areas of research, thus being able to guide future directions of study.

Keywords: frauds in accounting; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: H00 H32 K00 (search for similar items in EconPapers)
Date: 2023
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