Abstract

BERMEO-GIRALDO, María Camila; GRAJALES-GAVIRIA, Daniel; VALENCIA-ARIAS, Alejandro  and  PALACIOS-MOYA, Lucia. Evolution of scientific production on accounting fraud in organizations: Bibliometric analysis. estud.gerenc. [online]. 2021, vol.37, n.160, pp.492-505.  Epub Aug 31, 2021. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2021.160.4000.

Fraud has been a great evil for economies, society, and companies, given the instability and impacts it generates. This study aimed to analyze the evolution of scientific production on accounting fraud in organizations, based on a bibliometric study for the trend analysis. It was identified 246 scientific publications in the period 1978-2019 and 394 authors. The results verify the existing research interest in the subject, pointing out thematic trends in administration, auditing, corporate governance, and corruption, with risk as the main emerging theme. They also suggest future directions for researchers and contributions to the research development of the field of knowledge in question.

Keywords : fraud; internal control; accounting; organization.

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