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WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ

Year 2024, Volume: 25 Issue: 1, 131 - 147, 27.06.2024

Yasemin Ertan

https://doi.org/10.24889/ifede.1433237

Abstract

İnsan unsuru ile yakınan ilişkili bir kavram olan hile, işletmeler ve tüm işletme paydaşlarını üzerinde olumsuz etkiler ortaya çıkarmaktadır. Hızla gelişen teknoloji ve bu gelişmelerin iş hayatına yansıması sonucunda hile yöntemleri de evrilmektedir. Bu çalışmanın amacı hile alanındaki literatürün incelenmesi, bu alanda öne çıkan kaynakların, dökümanların, yazarların ve literatürdeki eğilimin belirlenmesidir. Bu amaçla Web of Science veri tabanında yer alan hile ile ilgili 1.815 makale incelenmiştir. Çalışmanın sonucunda, hile ile ilgili çalışmaların sayısında son yıllarda artış olduğu, Journal of Corporate Finance’ın bu alandaki en verimli dergi, Jonathan M. Karpoff’un en verimli yazar olduğu ve bu alanda yapılacak olan çalışmalarda incelenmesi gereken başlıca eserin “The cost to firms of cooking the books” olduğu görülmüştür. “Financial misconduct” ve “whistle blowing” terimleri, son zamanlarda yapılmış olan çalışmalarda öne çıkan anahtar kelimeler arasında yer almaktadır. Bu araştırma, hile konusundaki literatüre genel bir bakış sunarak, araştırmacıların alana yönelik anlayışını derinleştirmeyi hedeflemektedir.

Keywords

Hile bibliometrik analiz Web of Science

References

  • Ali, A. S., Zaaba, Z. F., & Singh, M. M. (2024). The rise of “security and privacy”: bibliometric analysis of computer privacy research. International Journal of Information Security, 23, 863-885. https://doi.org/10.1007/s10207-023-00761-4.
  • Association of Certified Fraud Examiners. (2022). Occupational fraud 2022: A report to the nations. https://legacy.acfe.com/report-to-the-nations/2022/
  • Baker, H. K., Kumar, S., Pandey, N., & Kraus, S. (2023). Contemporary Accounting Research: A retrospective between 1984 and 2021 using bibliometric analysis. Contemporary Accounting Research, 40(1), 196-230.
  • Caballero Montañez, R. W., Vento Egoávil, R. E., Padilla Vento, P., Ataupillco Vera, V. D., Zapata Urdiales, J. J.,
  • Ordóñez Ferro, A. C., & del Carmen López Flores, C. (2023). Accounting ethics, financial reporting focused on financial frauds: A bibliometric analysis. International Journal of Professional Business Review, 8(7), 1–17. https://doi.org/10.26668/businessreview/2023.v8i7.2245
  • COSO & ACFE. (2023). Fraud risk management guide, Executive summary, Second edition. https://www.coso.org/Shared%20Documents/COSO-Fraud-Risk-Management-Executive-Summary.pdf
  • Elçiçek, H. (2024). Bibliometric analysis on hydrogen and ammonia: a comparative evaluation for achieving IMO’s decarbonization targets. International Journal of Environmental Science and Technology, 1–22. https://doi.org/10.1007/s13762-023-05450-2
  • Ellegaard, O., & Wallin, J.A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105, 1809–1831. https://doi.org/10.1007/s11192-015-1645-z
  • Gross, P. L. K., & Gross, E. M. (1927, October 28). College libraries and chemical education. Science, 66(1713), 385–389. https://doi.org/10.1126/science.66.1713.385
  • Hael, M., Hazaea, S. A., Zhang, H., & Mareeh, H. (2024). Mapping the literature trends of consumer behavior and sustainability: insights from a bibliometric analysis approach. Environment, Development and Sustainability, 1–31. https://doi.org/10.1007/s10668-023-04382-8
  • Kayapınar, Ö., & Kayapınar, U. (2023). Sanat pazarlaması ve kültür pazarlaması çalışmalarının bilimsel haritalama yöntemi ile incelenmesi: Bibliometrik analiz (2000-2023). Trakya Üniversitesi Sosyal Bilimler Dergisi, 25(Özel Sayı), 469–488. https://doi.org/10.26468/trakyasobed.1231037
  • Kocyigit, E., & Kocak, T. (2023). Rheumatic diseases and gut microbiota publications in 2002–2022: a Scopus-based bibliometric analysis. Rheumatology International: Clinical and Experimental Investigations, 43(11), 2115–2124. https://doi.org/10.1007/s00296-023-05408-0
  • Liu, Y., Bhoumik, K., Ulqinaku, A., & Grazzini, L. (2023). Social exclusion: A bibliometric analysis and future research directions in advertising. Journal of Advertising, 52(5), 756–773. https://doi.org/10.1080/00913367.2023.2255250
  • Loth, A. J. (1926). The frequency distribution of scientific productivity. Journal of the Washington Academy of Sciences, 16, 317–323.
  • Lotka, A. J. (1926). The frequency distribution of scientific productivity. Journal of the Washington Academy of Sciences, 16(12), 317–323. http://www.jstor.org/stable/24529203
  • Matei, A. C., & Aivaz, K. A. (2023). A Bibliometric Analysis on Fraud in Accounting. Ovidius University Annals, Economic Sciences Series, 23(1), 986-995.
  • Martínez-López, F.J., Merigó, J.M., Valenzuela-Fernández, L., & Nicolás, C. (2018). Fifty years of the European Journal of Marketing: a bibliometric analysis. European Journal of Marketing, 52(1/2), 439–468. https://doi.org/10.1108/EJM-11-2017-0853
  • Mansour, A. A. Z., Ahmi, A., Popoola, O. M. J., & Znaimat, A. (2022). Discovering the global landscape of fraud detection studies: a bibliometric review. Journal of Financial Crime, 29(2), 701-720. https://doi.org/10.1108/JFC-03-2021-0052
  • Montañez, R. W. C., Egoávil, R. E. V., Vento, P. P., Vera, V. D. A., Urdiales, J. J. Z., Ferro, A. C. O., & Flores, C. D. C. L. (2023). Accounting Ethics, Financial Reporting Focused on Financial Frauds: A Bibliometric Analysis. International Journal of Professional Business Review, 8(7), 38. https://doi.org/10.26668/businessreview/2023.v8i7.2245
  • Pitchard, A. (1969). Statistical bibliography or bibliometrics. Journal of Documentation, 24, 348–349.
  • Ratzinger-Sakel, N. V. S., and Tiedemann, T. (2022). Fraud in accounting and audit research (1926-2019): A bibliometric analysis. Accounting History Review, 32(2-3), 97-143. https://doi.org/10.1080/21552851.2022.2143827
  • Sarı, T. (2022). Türkiye’de eğitim yönetimi temalı uluslararası yayınların incelenmesi: Bibliometrik analiz. Mehmet Akif Ersoy Üniversitesi Eğitim Fakültesi Dergisi, (63), 483–508. https://doi.org/10.21764/maeuefd.1083054
  • Seckin, D., & Cebeci, F. (2024). Bariatric surgery and weight gain: Bibliometric analysis. Obesity Surgery: The Journal of Metabolic Surgery and Allied Care, 1–11. https://doi.org/10.1007/s11695-024-07055-1
  • Soltani, M., Kythreotis, A., & Roshanpoor, A. (2023). Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach. Journal of Financial Crime, 30(5), 1367–1388. https://doi.org/10.1108/JFC-09-2022-0227
  • Sridharan, U. V., Dickes, L., & Royce Caines, W. (2002). The social impact of business failure: Enron. American Journal of Business, 17(2), 11-22. https://doi.org/10.1108/19355181200200006
  • Tan, H., Mong, G. R., Wong, S. L., Wong, K. Y., Sheng, D. D. C. V., Nyakuma, B. B., Othman, M. H. D., Kek, H. Y., Razis, A. F. A., Wahab, N. H. A., Wahab, R. A., Lee, K. Q., Chiong, M. C., & Lee, C. H. (2024). Airborne microplastic/nanoplastic research: a comprehensive Web of Science (WoS) data-driven bibliometric analysis. Environmental Science and Pollution Research, 31(1), 109–126. https://doi.org/10.1007/s11356-023-31228-7
  • Ürgüp, S. E. (2020). Muhasebe alanında hata ve hile ile iç kontrol üzerine yazılmış lisansüstü tezlerin analizi (2009–2019). Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 21(2), 90-102. https://doi.org/10.37880/cumuiibf.742616
  • Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523-538. https://doi.org/10.1007/s11192-009-0146-3

Year 2024, Volume: 25 Issue: 1, 131 - 147, 27.06.2024

Yasemin Ertan

https://doi.org/10.24889/ifede.1433237

Abstract

References

  • Ali, A. S., Zaaba, Z. F., & Singh, M. M. (2024). The rise of “security and privacy”: bibliometric analysis of computer privacy research. International Journal of Information Security, 23, 863-885. https://doi.org/10.1007/s10207-023-00761-4.
  • Association of Certified Fraud Examiners. (2022). Occupational fraud 2022: A report to the nations. https://legacy.acfe.com/report-to-the-nations/2022/
  • Baker, H. K., Kumar, S., Pandey, N., & Kraus, S. (2023). Contemporary Accounting Research: A retrospective between 1984 and 2021 using bibliometric analysis. Contemporary Accounting Research, 40(1), 196-230.
  • Caballero Montañez, R. W., Vento Egoávil, R. E., Padilla Vento, P., Ataupillco Vera, V. D., Zapata Urdiales, J. J.,
  • Ordóñez Ferro, A. C., & del Carmen López Flores, C. (2023). Accounting ethics, financial reporting focused on financial frauds: A bibliometric analysis. International Journal of Professional Business Review, 8(7), 1–17. https://doi.org/10.26668/businessreview/2023.v8i7.2245
  • COSO & ACFE. (2023). Fraud risk management guide, Executive summary, Second edition. https://www.coso.org/Shared%20Documents/COSO-Fraud-Risk-Management-Executive-Summary.pdf
  • Elçiçek, H. (2024). Bibliometric analysis on hydrogen and ammonia: a comparative evaluation for achieving IMO’s decarbonization targets. International Journal of Environmental Science and Technology, 1–22. https://doi.org/10.1007/s13762-023-05450-2
  • Ellegaard, O., & Wallin, J.A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105, 1809–1831. https://doi.org/10.1007/s11192-015-1645-z
  • Gross, P. L. K., & Gross, E. M. (1927, October 28). College libraries and chemical education. Science, 66(1713), 385–389. https://doi.org/10.1126/science.66.1713.385
  • Hael, M., Hazaea, S. A., Zhang, H., & Mareeh, H. (2024). Mapping the literature trends of consumer behavior and sustainability: insights from a bibliometric analysis approach. Environment, Development and Sustainability, 1–31. https://doi.org/10.1007/s10668-023-04382-8
  • Kayapınar, Ö., & Kayapınar, U. (2023). Sanat pazarlaması ve kültür pazarlaması çalışmalarının bilimsel haritalama yöntemi ile incelenmesi: Bibliometrik analiz (2000-2023). Trakya Üniversitesi Sosyal Bilimler Dergisi, 25(Özel Sayı), 469–488. https://doi.org/10.26468/trakyasobed.1231037
  • Kocyigit, E., & Kocak, T. (2023). Rheumatic diseases and gut microbiota publications in 2002–2022: a Scopus-based bibliometric analysis. Rheumatology International: Clinical and Experimental Investigations, 43(11), 2115–2124. https://doi.org/10.1007/s00296-023-05408-0
  • Liu, Y., Bhoumik, K., Ulqinaku, A., & Grazzini, L. (2023). Social exclusion: A bibliometric analysis and future research directions in advertising. Journal of Advertising, 52(5), 756–773. https://doi.org/10.1080/00913367.2023.2255250
  • Loth, A. J. (1926). The frequency distribution of scientific productivity. Journal of the Washington Academy of Sciences, 16, 317–323.
  • Lotka, A. J. (1926). The frequency distribution of scientific productivity. Journal of the Washington Academy of Sciences, 16(12), 317–323. http://www.jstor.org/stable/24529203
  • Matei, A. C., & Aivaz, K. A. (2023). A Bibliometric Analysis on Fraud in Accounting. Ovidius University Annals, Economic Sciences Series, 23(1), 986-995.
  • Martínez-López, F.J., Merigó, J.M., Valenzuela-Fernández, L., & Nicolás, C. (2018). Fifty years of the European Journal of Marketing: a bibliometric analysis. European Journal of Marketing, 52(1/2), 439–468. https://doi.org/10.1108/EJM-11-2017-0853
  • Mansour, A. A. Z., Ahmi, A., Popoola, O. M. J., & Znaimat, A. (2022). Discovering the global landscape of fraud detection studies: a bibliometric review. Journal of Financial Crime, 29(2), 701-720. https://doi.org/10.1108/JFC-03-2021-0052
  • Montañez, R. W. C., Egoávil, R. E. V., Vento, P. P., Vera, V. D. A., Urdiales, J. J. Z., Ferro, A. C. O., & Flores, C. D. C. L. (2023). Accounting Ethics, Financial Reporting Focused on Financial Frauds: A Bibliometric Analysis. International Journal of Professional Business Review, 8(7), 38. https://doi.org/10.26668/businessreview/2023.v8i7.2245
  • Pitchard, A. (1969). Statistical bibliography or bibliometrics. Journal of Documentation, 24, 348–349.
  • Ratzinger-Sakel, N. V. S., and Tiedemann, T. (2022). Fraud in accounting and audit research (1926-2019): A bibliometric analysis. Accounting History Review, 32(2-3), 97-143. https://doi.org/10.1080/21552851.2022.2143827
  • Sarı, T. (2022). Türkiye’de eğitim yönetimi temalı uluslararası yayınların incelenmesi: Bibliometrik analiz. Mehmet Akif Ersoy Üniversitesi Eğitim Fakültesi Dergisi, (63), 483–508. https://doi.org/10.21764/maeuefd.1083054
  • Seckin, D., & Cebeci, F. (2024). Bariatric surgery and weight gain: Bibliometric analysis. Obesity Surgery: The Journal of Metabolic Surgery and Allied Care, 1–11. https://doi.org/10.1007/s11695-024-07055-1
  • Soltani, M., Kythreotis, A., & Roshanpoor, A. (2023). Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach. Journal of Financial Crime, 30(5), 1367–1388. https://doi.org/10.1108/JFC-09-2022-0227
  • Sridharan, U. V., Dickes, L., & Royce Caines, W. (2002). The social impact of business failure: Enron. American Journal of Business, 17(2), 11-22. https://doi.org/10.1108/19355181200200006
  • Tan, H., Mong, G. R., Wong, S. L., Wong, K. Y., Sheng, D. D. C. V., Nyakuma, B. B., Othman, M. H. D., Kek, H. Y., Razis, A. F. A., Wahab, N. H. A., Wahab, R. A., Lee, K. Q., Chiong, M. C., & Lee, C. H. (2024). Airborne microplastic/nanoplastic research: a comprehensive Web of Science (WoS) data-driven bibliometric analysis. Environmental Science and Pollution Research, 31(1), 109–126. https://doi.org/10.1007/s11356-023-31228-7
  • Ürgüp, S. E. (2020). Muhasebe alanında hata ve hile ile iç kontrol üzerine yazılmış lisansüstü tezlerin analizi (2009–2019). Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 21(2), 90-102. https://doi.org/10.37880/cumuiibf.742616
  • Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523-538. https://doi.org/10.1007/s11192-009-0146-3
There are 28 citations in total.

Details

Primary Language Turkish
Subjects Accounting, Auditing and Accountability (Other)
Journal Section Articles
Authors

Yasemin Ertan 0000-0002-9193-3396

Publication Date June 27, 2024
Submission Date February 7, 2024
Acceptance Date April 29, 2024
Published in Issue Year 2024 Volume: 25 Issue: 1

Cite

APA Ertan, Y. (2024). WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, 25(1), 131-147. https://doi.org/10.24889/ifede.1433237
AMA Ertan Y. WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. June 2024;25(1):131-147. doi:10.24889/ifede.1433237
Chicago Ertan, Yasemin. “WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 25, no. 1 (June 2024): 131-47. https://doi.org/10.24889/ifede.1433237.
EndNote Ertan Y (June 1, 2024) WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 25 1 131–147.
IEEE Y. Ertan, “WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ”, Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, vol. 25, no. 1, pp. 131–147, 2024, doi: 10.24889/ifede.1433237.
ISNAD Ertan, Yasemin. “WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 25/1 (June 2024), 131-147. https://doi.org/10.24889/ifede.1433237.
JAMA Ertan Y. WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. 2024;25:131–147.
MLA Ertan, Yasemin. “WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, vol. 25, no. 1, 2024, pp. 131-47, doi:10.24889/ifede.1433237.
Vancouver Ertan Y. WEB OF SCIENCE VERİ TABANINDA YER ALAN HİLE ALANINDA YAZILMIŞ MAKALELERİN BİBLİOMETRİK ANALİZİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. 2024;25(1):131-47.
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