BIBLIOGRAPHIC ANALYSIS OF ARTICLES WRITTEN ON ERROR, FRAUD AND MANIPULATION IN THE ACCOUNTING AREA (Between 2009-2018)

Abstract

In this research, it is aimed to evaluate the quantity of articles published in scientific journals on error, cheating and manipulation in accounting in the period 2009-2018 and to create a database for the researchers. For this purpose, articles published in 53 different national / international journals between 2009-2018, including issues of error, cheating and manipulation, were determined by scanning official websites of journals, Google Scholar and Dergipark databases. The scope of the study consisted of 64 articles containing the subjects to be examined and these articles were examined using the content analysis method. Articles are classified under 10 headings and interpreted. The study found that at most, in 2018, these subjects were processed and male authors contributed more to the literature. In addition, when the number of authors of the articles was examined, it was observed that the two authors had more articles. In terms of professional title, especially academics and students have published on these topics. In terms of academic titles, assistant professors have published about these subjects with the effect of changing associate professorship criteria. “Definition of fraud”, “types of fraud”, “definition of error” and “accounting manipulation” were used as the title in the articles examined, and articles on this subject were published mostly in “Journal of Financial Solutions” and “Journal of Accounting Finance”.