Accounting Ethics, Financial Reporting Focused on Financial Frauds: A Bibliometric Analysis
- Autores: Raúl Walter Caballero Montañez, Rodolfo Eduardo Vento Egoávil, Patricia Padilla Vento, Victor Dante Ataupillco Vera, Juan Jorge Zapata Urdiales, Ana Cecilia Ordóñez Ferro, Catalina del Carmen López Flores
- Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 7, 2023 (Ejemplar dedicado a: Continuous publication; e02568)
- Idioma: inglés
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Resumen
Purpose: The aim of this research is to carry out a bibliometric analysis of accounting ethics and its relationship with financial reports and financial fraud Theoretical framework: Accounting ethics refers to the set of principles and values that govern the professional conduct of accountants in their daily work activity. Likewise, frauds on financial statements have generated accounting scandals and they include unethical behavior by public accountants. Understanding and analyzing the relationship between accounting ethics, reports, financial fraud and their evolution over time is essential for improving the curriculum of the accounting student.
Design/Methodology/Approach: Data from the SCOPUS database was collected from 1986 to 2022. Descriptive and inferential statistical methods were used to carry out a bibliometric analysis wich included, articles, reviews and conference reviews. In order to analyse research trends, no type of documents were excluded. The citation and bibliographic information, as well as the abstract and keywords of the obtained results were exported to a CSV file. Furthremore, the bibliometric analysis was performed using R studio software through the biblioshiny platform.
Findings: The findings revealed that the field of accounting ethics in relation to financial reporting or financial fraud is not well established in the scientific literature, but has potential for growth in the near future. The results reported that since the year 2000 this area has had an exponential growth led by the countries of the US, Australia and Spain that contributed documents in this area compared to other countries. The new developments in the field of accounting ethics have not been sufficiently studied and understood in a logical and concise manner. This study used a conceptual framework to organize and analyze the various streams and research topics in the field. These themes and subthemes have suggested research recommendations and crucial research areas.
Research, Practical & Social implications: The authors recommend more research in the field of accounting ethics with other accounting areas and thus identify areas that need further exploration. The current study can help researchers and recruiters analyze the upcoming trends in accounting ethics by helping decision-makers in accountant education.
Originality/Value: The research turns out to be an original investigation that contributes to the bibliometric representation in the field of accounting ethics.
