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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 11, Number 3, Year 2023| ACCOUNTING FRAUD - A BIBLIOMETRIC ANALYSIS | 
Download | | Author(s): Alexandru Anichiti | | DOI: 10.4316/EJAFB.2023.11321 | | Abstract: Accounting fraud is a big problem globally. Countries lose significant amounts of tax money because companies do no show their real profits and investors lose significant amounts of money when companies overstate their financials. New technologies, such as machine learning, artificial intelligence (AI), blockchain and the automation of the accounting process will help governments to prevent and discover accounting fraud more easily. This study is a bibliometric analysis on accounting fraud that can offer insights into how accounting fraud is perceived globally, what countries take it more seriously, and how could accounting fraud be prevented or more easily discovered when it occurs. | | Keywords: Accounting Fraud; Bibliometric Analysis, Fraud Detection; Economic Crime; Financial Records. | References:
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2. Brennen, J. S., Howard, P. N., & Nielsen, R. K. (2022). What To Expect When You’re Expecting Robots: Futures, Expectations, And Pseudo-artificial General Intelligence In UK News. Journalism, 23(1), 22-38.
3. Chen, T. (2022). Blockchain And Accounting Fraud Prevention: A Case Study On Luckin Coffee. Proceedings Of The 2022 7th International Conference On Social Sciences And Economic Development (ICSSED 2022). Https://doi.org/10.2991/aebmr.k.220405.009.
4. Ciubotariu M.S., Racolciuc A.C. (2023). Bibliometric Analysis Regarding The Phenomenon Of Economic Crime Between 1975 And 2022. European Journal Of Accounting, Finance And Business, 11 (3), P. 22-30, Doi: 10.4316/EJAFB.2023.1133 .
5. D?nescu, T., & Stejerean, R. M. (2022). Companies’ Behavior In Measuring The Quality Of Financial Reports: Pre- And Post-pandemic Research. Frontiers In Psychology, 13. Https://doi.org/10.3389/fpsyg.2022.1005941.
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8. Kicsi, R., Burciu, A., Chifan, D., Ipsalat, B., Burlac, I. (2023). Knowledge Management Research In The Post-industrial Society: Some Insights Into Its Intellectual And Conceptual Developments. European Journal Of Accounting, Finance And Business, 11 (3), P. 122-136,doi: 10.4316/EJAFB.2023.11315 .
9. Meiryani, M., Andini, V., Fahlevi, M., Yadiati, W., Purnomo, A., & Prajena, G. (2022). Analysis Of Accounting Information Systems Based On Artificial Intelligence On Fraudulent Financial Reporting Trends In Indonesia. Proceedings Of The 2022 4th International Conference On E-Business And E-Commerce Engineering. Https://doi.org/10.1145/3589860.3589871.
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13. Semerád, P., Semerádová, L., Florek, D., Fuks, A., ?wierczek-Dutka, P., Bohušová, H., Fa?at-Kilija?ska, I., Radvan, M., Luty, P. (2022). Tax Avoidance, Fraud Detection And Related Accounting Issues. Insights From The Visegrad Group Countries. Wroclaw University Of Economics And Business. Https://doi.org/10.15611/2022.971.9.
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