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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 11, Number 3, Year 2023

Author(s): Cristina Timofte (coca), Veronica Grosu, Dan - Andrei Coca, Nicoleta - Iulia Popescu (bodea)
DOI: 10.4316/EJAFB.2023.1135
Abstract: This research aims to quantify the current state of knowledge in what concerns the thematic of accounting error and accounting fraud by use of bibliometric analysis. In addition, the research intents to clarify the distinctive characteristics of each of the concepts of accounting fraud and of accounting error. The research methodology involves conducting a systematic review of the current scientific publications on these themes, as well as the analysis of the scientific material identified on accounting error and fraud, by use of bibliometric tools. The corpus of scientific publications under review comprises of 95 scientific publications extracted from Web of Science. The main findings are that research on accounting error and fraud are mainly conducted at microeconomic level, based on samples of data and information from the accounting system of companies, auditors having a significant role in detecting accounting fraud and errors. Moreover, researchers' focus is on the impact that accounting errors and fraud have on a company's stakeholders, as well as on the business climate.
Keywords: Accounting Error; Accounting Fraud; Bibliometric Analysis; Fraud Risk.
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