A carregar...
Publicação
Accounting fraud: a systematic literature review
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 768.34 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
The purpose of this study is to investigate the characteristics of accounting fraud research through the analysis of academic literature published in six of the most renowned accounting journals between 2000 and 2017. Through a systematic literature review, a sample of 35 articles was identified. These articles were then analysed using the following variables: year of publication, authorship, author’s gender, affiliated university, affiliated country, research method, subject of analysis, topic and theoretical framework. These results intend to contribute to the future development and evolution of the accounting fraud topic and guide researchers in designing their future research.
Descrição
Palavras-chave
Systematic literature review Accounting fraud Financial statement fraud Fraudulent financial reporting