Artículo

Evolution of scientific production on accounting fraud in organizations: Bibliometric analysis

Resumen

Fraud has been a great evil for economies, society, and companies, given the instability and impacts it generates. This study aimed to analyze the evolution of scientific production on accounting fraud in organizations, based on a bibliometric study for the trend analysis. It was identified 246 scientific publications in the period 1978-2019 and 394 authors. The results verify the existing research interest in the subject, pointing out thematic trends in administration, auditing, corporate governance, and corruption, with risk as the main emerging theme. They also suggest future directions for researchers and contributions to the research development of the field of knowledge in question.
Autores
Bermeo-Giraldo, MC; Grajales-Gaviria, D; Valencia-Arias, A; Palacios-Moya, L
Título
Evolution of scientific production on accounting fraud in organizations: Bibliometric analysis
Afiliaciones
Año
2021
DOI
10.18046/j.estger.2021.160.4000
Tipo de acceso abierto
Green Published, gold
Referencia
WOS:000692169100014
Artículo obtenido de:
WOS
Fuente
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