Accounting fraud: a systematic literature review

Detalhes bibliográficos
Autor(a) principal: Capela, Catarina Filipa Dias
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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spelling 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
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dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/68871
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identifier_str_mv TID:202223469
dc.language.iso.fl_str_mv eng
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