Accounting fraud: a systematic literature review
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/68871 |
Resumo: | 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. |
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Accounting fraud: a systematic literature reviewSystematic literature reviewAccounting fraudFinancial statement fraudFraudulent financial reportingDomínio/Área Científica::Ciências Sociais::Economia e GestãoThe 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.Major, Maria JoãoRUNCapela, Catarina Filipa Dias2019-05-07T14:21:07Z2019-01-142019-01-14T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/68871TID:202223469enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:32:37Zoai:run.unl.pt:10362/68871Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:34:52.416243Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Accounting fraud: a systematic literature review |
title |
Accounting fraud: a systematic literature review |
spellingShingle |
Accounting fraud: a systematic literature review Capela, Catarina Filipa Dias Systematic literature review Accounting fraud Financial statement fraud Fraudulent financial reporting Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Accounting fraud: a systematic literature review |
title_full |
Accounting fraud: a systematic literature review |
title_fullStr |
Accounting fraud: a systematic literature review |
title_full_unstemmed |
Accounting fraud: a systematic literature review |
title_sort |
Accounting fraud: a systematic literature review |
author |
Capela, Catarina Filipa Dias |
author_facet |
Capela, Catarina Filipa Dias |
author_role |
author |
dc.contributor.none.fl_str_mv |
Major, Maria João RUN |
dc.contributor.author.fl_str_mv |
Capela, Catarina Filipa Dias |
dc.subject.por.fl_str_mv |
Systematic literature review Accounting fraud Financial statement fraud Fraudulent financial reporting Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Systematic literature review Accounting fraud Financial statement fraud Fraudulent financial reporting Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-05-07T14:21:07Z 2019-01-14 2019-01-14T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10362/68871 TID:202223469 |
url |
http://hdl.handle.net/10362/68871 |
identifier_str_mv |
TID:202223469 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137970553356288 |