Fraud in accounting and audit research (1926–2019) – a bibliometric analysis

Nicole V. S. Ratzinger-Sakel and Thorben Tiedemann

Accounting History Review, 2022, vol. 32, issue 2-3, 97-143

Abstract: In the light of corporate fraud scandals, this study highlights the evolution and trends of fraud-related research within the accounting and audit discipline. Using bibliometrics to explore 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study reveals shifts in theories, frameworks, and research topics that shaped the research field. We find that the evolution of fraud research in the accounting and audit discipline is closely linked to developments in the regulatory environment. We further show that the fragmented literature can be categorised into different clusters, characterising various research streams. Based on the visualisation of fading and emerging research topics, we suggest promising future research avenues.

Date: 2022
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DOI: 10.1080/21552851.2022.2143827

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