The Development of Financial Statement Fraud Research: A Bibliometric Analysis

Abstract

This research aims to present and explain the development of research related to financial statement fraud by reviewing bibliometric analysis taken from the Scopus database for the period 1979 – 2023. The method used is a bibliometric analysis approach using VOSviewer and Microsoft Excel to analyze data frequency. The results of this research show that the research topic of financial statement fraud will be most researched in 2023 with 60 articles, the journal that publishes the most topics related to financial statement fraud is the Journal of Financial Crime. The country that publishes the most on the topic of financial statement fraud is the United States. Variables that often appear related to the topic of financial statement fraud are corporate governance, earnings management, crime, and the fraud triangle. Brazel, Hermanson, and Jones are the authors who write most frequently or extensively about financial statement fraud.