ACCOUNTING, FINANCIAL AND TAX RISK MAPPING. A BIBLIOMETRIC APPROACH

Cristina Timofte (Coca) (), Veronica Grosu (), Dan-Andrei Coca (), Nicoleta-Iulia Popescu (Bodea) () and Simona-Maria Brînzaru ()
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Cristina Timofte (Coca): Stefan cel Mare University, Suceava, Romania
Veronica Grosu: Stefan cel Mare University, Suceava, Romania
Dan-Andrei Coca: Stefan cel Mare University, Suceava, Romania
Nicoleta-Iulia Popescu (Bodea): Stefan cel Mare University, Suceava, Romania
Simona-Maria Brînzaru: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 2, 68-75

Abstract: This research’s main focus is to map the level of knowledge, the evolution of scientific production in relation with spatial and temporal criteria, and the thematic areas that need further research, in relation with accounting, financial and tax risk assessment. From a methodological point of view, an extensive bibliometric analysis was performed on a comprehensive scientific material accessed on the Web of Science platform. The results of the research showed that researchers’ attention was mainly directed towards seven thematic clusters, regarding mainly the role of performance analysis in management decisions and the influence of tax rules and regulations on management decisions. Also topics such as financial risk analysis, using analytical accounting procedures, tax risk analysis and accounting and fraud risk mapping at sectoral and microeconomic level were identified. Moreover, there can be noticed an increased scientific production of researches conducted at microeconomic level, that use financial rates in the performance analysis of economic entities, due to the global economic and financial crisis. The conclusion of the research is that there is an amplified need for developing an instrument for maintaining a controlled level of risk exposure in terms of activity, insolvency, tax, accounting and financial risk in the business sector.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:11:y:2023:i:2:p:68-75

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