Cross-Mapping Interactions between Corruption, Accounting and Audit: A Bibliometric Analysis

Dorina Elena Virdea () and Adela Socol ()
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Dorina Elena Virdea: “1st of December 1918” University of Alba Iulia, Doctoral School in Accounting, Romania
Adela Socol: “1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2024, vol. XXIV, issue 2, 664-673

Abstract: Recent literature considers corruption as a plague of society which exceeds beyond political areas, that initially consecrated it about three decades ago and ends up affecting the economic sphere and at the same time negatively impact the lives of individuals and economic activities. The aim of this study is to develop a bibliometric analysis and a scientific mapping of existing research regarding the relationship between corruption, accounting and audit, using the Vosviewer application and the Web of Science Core Collection database, from 1995 to 2024. Based on literature review of a sample of 211 studies, the findings reveal that corruption negatively affects the quality of accounting and auditing through accounting fraud, financial reporting manipulation, bribery, incentives, unofficial payments or hidden audit fees, conflict of interest, avoidance of transparency and disclosures rules. This analysis highlights the importance of public policies in anti-corruption fight and accounting rules’ development, undesirable with corruption.

Keywords: accounting; audit; corruption; bibliometric analysis; Vosviewer (search for similar items in EconPapers)
JEL-codes: D73 M41 M42 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:664-673

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