Title
Evolution of scientific production on accounting fraud in organizations: Bibliometric analysis
Other title
EvoluĂ§Ă£o da produĂ§Ă£o cientĂfica de fraude contĂ¡bil nas organizações: AnĂ¡lise bibliomĂ©trica
EvoluciĂ³n de la producciĂ³n cientĂfica sobre el fraude contable en las organizaciones: AnĂ¡lisis bibliomĂ©trico
Date Issued
31 August 2021
Access level
open access
Resource Type
journal article
Author(s)
Instituto TecnolĂ³gico Metropolitano
Publisher(s)
Universidad Icesi
Abstract
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.
Start page
492
End page
505
Volume
37
Issue
160
Language
Spanish
OCDE Knowledge area
Otras humanidades
Negocios, AdministraciĂ³n
EconomĂa
Subjects
Scopus EID
2-s2.0-85114951829
Source
Estudios Gerenciales
ISSN of the container
01235923
Sources of information:
Directorio de ProducciĂ³n CientĂfica
Scopus