Fraudes contábeis: um estudo bibliométrico da produção científica coletada na base de dados Scopus (1997-2021)

Abstract

This research aimed to analyze, through a bibliometric point of view, the scientific productions on the theme of accounting frauds published in the Scopus database from 1997 to 2021. To carry out this research, we used the bibliographic and documental methodology through a bibliometric study, using the bibliometrix tool with a quantitative data approach. The keyword "accounting fraud" was used in the Scopus platform, as it is a database with many publications and contains accessibility tools with the software used in data processing, which generated through the filters , the survey of 110 articles suitable for research. The results indicate the main keywords that are associated with the theme, the 10 most cited articles, the concentration of countries that published the most, as well as the geographic area and institutions to which they belong, the main journals published, the most fruitful authors and their respective scientific articles. These data made it possible to verify that publications grew over the years, which indicates a greater need for detection and correction of these frauds. Thus, further research in this area is needed, such as a Systematic Literature Review on the subject in other databases, and an analysis of corporate fraud in Brazil or in emerging countries, seeking to meet other academic and market demands.