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Exploring the evolution of creative accounting and external auditors: Bibliometric analysis

Cogent business & management, 2024-12, Vol.11 (1) [Peer Reviewed Journal]

EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2300500

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  • Title:
    Exploring the evolution of creative accounting and external auditors: Bibliometric analysis
  • Author: Ayman Mohammad ALShanti ; Hani Abdel Hafez Al-Azab ; Mohammad Mahmoud Humeedat ; Mohammad Zakaria AlQudah
  • Subjects: Collins Ntim ; Creative accounting ; external auditors ; United Kingdom of Great Britain and Northern Ireland ; University of Southampton ; web of science
  • Is Part Of: Cogent business & management, 2024-12, Vol.11 (1)
  • Description: AbstractThis study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based literature, 465 research articles dealing with creative accounting and external auditors authored between 1981 and 2022 were analyzed. Cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping are all investigated in the study. This research enables us to propose future research paths that may be useful in reflecting on the significant impact that technology will have on the growth of creative accounting and external auditors. The survey discovered four main research trends: the first trend shown is ‘The Future of External Auditing and Financial Reporting Quality’ (red cluster). The second trend focuses on the future of auditors in detecting creative accounting (the green cluster). The third trend is Financial Statement Audit Quality Management for Earnings Management and Fraud Detection (blue and purple clusters). The fourth trend is related to Preventing the Next Financial fraud: A Global Creative Accounting (yellow cluster).
  • Publisher: Taylor & Francis Group
  • Language: English
  • Identifier: EISSN: 2331-1975
    DOI: 10.1080/23311975.2023.2300500
  • Source: Taylor & Francis Open Access
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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