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Bibliometric Descriptive Mapping Analysis of Publications in the Field of Accounting Manipulation with VOSviewer

Author

Listed:
  • Ä°rem ÖZCAN

Abstract

The aim of this study is to present a bibliometric descriptive mapping analysis of publications on accounting manipulation in the Scopus database through VOSviewer. It aims to present a holistic perspective on bibliometric analysis studies on accounting manipulation methods that are scattered in the literature. For this purpose, 740 publications published between 1991 and 2023 were examined. For relevant publications, trend analysis for years, distribution analysis by country, author and publication citation analysis, country citation analysis, and keyword analysis were performed. The findings obtained are shown with network maps. Information on the author(s), publication year, publication title, research field, journal name, and number of citations for the top 25 most cited publications is presented. With the results obtained, accounting manipulation studies were comprehensively evaluated quantitatively. As a result of the study, it was determined that 40% of the publications took place in the USA, and approximately 42% were published between 2021 and 2023. This situation has been interpreted as a significant increase in the number of businesses resorting to accounting manipulation due to the negative economic effects of the COVID-19 pandemic process, and therefore, this process is reflected in academic studies.

Suggested Citation

  • Ä°rem ÖZCAN, 2024. "Bibliometric Descriptive Mapping Analysis of Publications in the Field of Accounting Manipulation with VOSviewer," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 3.
    • Handle: RePEc:fis:journl:240317
    DOI: 10.25295/fsecon.1405809
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    Keywords

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    JEL classification:

    • A14 - General Economics and Teaching - - General Economics - - - Sociology of Economics
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Y91 - Miscellaneous Categories - - Other - - - Pictures and Maps

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