The Development of Financial Statement Fraud Research:
A Bibliometric Analysis
1Angela Rosari Widya Pangestika, 2Setianingtyas Honggowati
1,2Economics and Business Faculty, Sebelas Maret University, Indonesia
https://doi.org/10.47191/jefms/v7-i2-13ABSTRACT:
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.
KEYWORDS:
fraud, financial statement fraud, detection of financial fraud, corporate governance, bibliometric analysis.
REFERENCES:
1) ACFE Indonesia. (2019). Survei Fraud Indonesia. ACFE Indonesia Chapter. https://acfe-indonesia.or.id/survei-fraud-indonesia/.
2) ACFE. (2022). Occupational Fraud 2022: Report to The Nations. https://legacy.acfe.com/report-to-the-nations/2022/.
3) Cardina, Y., Kristiani, & Bayu, K. (2022). Qualitative Survey of Academic Dishonesty on Higher Education: Identify the Factors and Solutions. Journal of Positive School Psychol-ogy, 6(3),8705–8719. https://journalppw.com/index.php/jpsp/article/view/5181/3386.
4) Dewi YR. Rozmita.(2017). Fraud Penyebab Dan Pencegahan.Bandung: Alfabeta.
5) Ellegaard, O., & Wallin, J. A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105(3), 1809–1831. https://doi.org/10.1007/s11192-015-1645-z.
6) Priantara, D. (2013). Fraud Auditing dan Investigation. Jakarta: Mitra Wacana Media.
7) Reditya, Tito. (2021). Kisah Kebangkrutan Enron pada 2001, Skandal Perusahaan Terbesar AS. Kompas. Diakses 3 Mei 2023. Website: https://www.kompas.com/global/read/2021/12/02/160923670/kisah-kebangkrutan-enron-pada-2001-skandal-perusahaan-terbesar-as?utm_source=Various&utm_medium=Referral&utm_campaign=Top_Desktop.
8) Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13, 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005.
9) Sugianto, Danang. (2019). Kronologi Laporan Keuangan Garuda, Dari Untung Jadi ‘Buntung’. Detik Finance. Diakses 3 Mei 2023. Website: https://finance.detik.com/bursa-dan-valas/d-4640204/kronologi-laporan-keuangan-garuda-dari-untung-jadi-buntung.
