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

Ayman Mohammad Al Shanti · Hani Abdel Hafez Al-Azab · Mohammad Mahmoud Humeedat · Mohammad Zakaria AlQudah

71 citations0/0 files storedCogent Business & Management

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This 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).

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References

1985MAKING SENSE OF RESEARCH INTO THE ORGANIZATIONAL AND SOCIAL ASPECTS OF MANAGEMENT ACCOUNTING: A REVIEW OF ITS UNDERLYING ASSUMPTIONS [1]2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions 2016Evolutionary features of academic articles co-keyword network and keywords co-occurrence network: Based on two-mode affiliation network 2020Bibliometric and Visualized Analysis of Scientific Publications on Atlantoaxial Spine Surgery Based on Web of Science and VOSviewer 2019Serious Games and Gamification in the Corporate Training Environment: a Literature Review 2016Application of word co-occurrence analysis method in mapping of the scientific fields (case study: the field of Informetrics)2022Non-financial reporting research and practice: Lessons from the last decade 2018Big Data Opportunities for Accounting and Finance Practice and Research

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