SCIENTIFIC PRODUCTION ON FRAUD IN BRAZIL: AN INVESTIGATION FROM THE PERSPECTIVE OF SOCIAL NETWORK ANALYSIS

• Autor(a) principal: Ribeiro, Henrique César Melo
• Data de Publicação: 2024
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/11061
• topic: Fraud; Scientific production; Academic journals; SNA; SPELL; Fraude; Producción científica; Revistas académicas; ARS; SPELL.; Fraude; Produção científica; Periódicos acadêmicos; ARS; SPELL.

The relevance of accounting scandals, particularly Enron, which preceded the financial frauds that occurred in the United States of America (USA), and the enactment of the Sarbanes-Oxley Act (SOX) approved in 2002, were the events that served as a proxy for measuring interest and motivation to carry out this research. Therefore, this study aimed to investigate the performance and disposition of the formation of social networks of the scientific production on the theme of Fraud disclosed in scientific journals indexed in the electronic library SPELL between 2002 and 2022 in 109 identified articles. Methodologically, we used Social Network Analysis (SNA) techniques, focusing on one-mode and two-mode analyses. The main result was the growth trend of Fraud's subject in the national scientific literature. As far as one-mode social networks are concerned, all are low-density, influencing weak ties between actors. Regarding the researchers, José Alonso Borba, José Alves Dantas, Rossana Guerra de Sousa, Michele Rílany Rodrigues Machado and Fernando Dal-Ri Murcia were the most prolific and the most central. The most fruitful institutions were USP, UFSC and UFPB, with the first three also emerging as the most central. The scientific journals that stood out were RUC, RCMCCUERJ and RCC. The keywords with the highest degree of centrality were audit, corporate governance, corruption, internal control, red flags, compliance, accounting fraud, corporate Fraud, accounting fraud and accounting. The topics most addressed by scholars who influenced their respective degrees were accounting, auditing, corporate governance, internal control, corruption, finance, compliance, and red flags. Employing Social Network Analysis (SNA), this study provides a contemporary perspective on the performance and structure of collaboration networks among individuals engaged in advancing scientific knowledge on the topic of Fraud within the Brazilian National Academy. The contributions of this research demonstrate the importance and pluridisciplinarity of the Fraud theme for the Brazilian scientific literature, generating insights and pointing out opportunities for the path and direction of future scientific studies on the referred theme.