Muhasebe Manipülasyonu Alanındaki Yayınların VOSviewer ile Bibliyometrik Betimsel Haritalama Analizi

Öz

Bu çalışmanın amacı, Scopus veri tabanındaki muhasebe manipülasyonu ile ilgili yayınların VOSviewer aracılığıyla bibliyometrik betimsel haritalama analizini sunmaktır. Literatürde dağınık halde bulunan muhasebe manipülasyon yöntemlerine ilişkin bibliyometrik analiz çalışmalarına bütüncül bir bakış açısı sunmak hedeflenmektedir. Bu amaç doğrultusunda 1991 ve 2023 yılları arasında gerçekleştirilen 740 yayın incelenmiştir. İlgili yayınlar için yıllara ilişkin trend analizi, ülkelere göre dağılım analizi, yazar ve yayın atıf analizi, ülke atıf analizi ve anahtar sözcük analizi yapılmıştır. Elde edilen bulgular ağ haritaları ile gösterilmiştir. En fazla atıf alan ilk 25 yayına ilişkin yazar(lar), yayın yılı, yayın başlığı, araştırma alanı, dergi adı ve atıf sayısı bilgileri sunulmuştur. Elde edilen sonuçlar ile muhasebe manipülasyonu çalışmaları niceliksel olarak kapsamlı bir şekilde değerlendirilmiştir. Çalışma sonucunda, yayınların %40'ının ABD'de gerçekleştiği ve yaklaşık %42'sinin 2021 ile 2023 yılları arasında yayınlandığı tespit edilmiştir. Bu durum, Covid-19 pandemi sürecinin olumsuz ekonomik etkileri nedeniyle muhasebe manipülasyonuna başvuran işletme sayısını önemli ölçüde arttırdığı ve dolayısıyla yaşanan bu sürecin akademik çalışmalara yansıdığı şeklinde yorumlanmıştır.

Anahtar Kelimeler

• Muhasebe Manipülasyonu
• Scopus
• Bibliyometrik Analiz
• VOSviewer

Bibliometric Descriptive Mapping Analysis of Publications in the Field of Accounting Manipulation with VOSviewer

Abstract

The aim of this study is to present a bibliometric descriptive mapping analysis of publications on accounting manipulation in the Scopus database through VOSviewer. It aims to present a holistic perspective on bibliometric analysis studies on accounting manipulation methods that are scattered in the literature. For this purpose, 740 publications published between 1991 and 2023 were examined. For relevant publications, trend analysis for years, distribution analysis by country, author and publication citation analysis, country citation analysis, and keyword analysis were performed. The findings obtained are shown with network maps. Information on the author(s), publication year, publication title, research field, journal name, and number of citations for the top 25 most cited publications is presented. With the results obtained, accounting manipulation studies were comprehensively evaluated quantitatively. As a result of the study, it was determined that 40% of the publications took place in the USA, and approximately 42% were published between 2021 and 2023. This situation has been interpreted as a significant increase in the number of businesses resorting to accounting manipulation due to the negative economic effects of the COVID-19 pandemic process, and therefore, this process is reflected in academic studies.

Keywords

• Accounting Manipulation
• Scopus
• Bibliometric Analysis
• VOSviewer

Kaynakça

1. Aljawaheri, B. A. W., Ojah, H. K., Machi, A. H. & Almagtome, A. H. (2021). COVID-19 Lockdown, Earnings Manipulation and Stock Market Sensitivity: An Empirical Study in Iraq. Journal of Asian Finance, Economics and Business, 8(5), 707-715. https://doi.org/10.13106/jafeb.2021.vol8.no5.0707
2. Baldwin, R. & Tomiura, E. (2020). Thinking Ahead About The Trade Impact of COVID-19. Economics in the Time of COVID-19, 59-71.
3. Burgstahler, D. & Eames, M. (2006). Management of Earnings and Analysts’ Forecasts to Achieve Zero and Small Positive Earnings Surprises. Journal of Business Finance & Accounting, 33(5-6), 633-652. https://doi.org/10.1111/j.1468-5957.2006.00630.x
4. Cobo, M. J., López-Herrera, A. G., Herrera-Viedm, E. & Herrera, F. (2011). Science Mapping Software Tools: Review, Analysis, and Cooperative Study Among Tools. Journal of the American Society for Information Science and Technology, 62(7), 1382-1402. https://doi.org/10.1002/asi.21525
5. Demir, H. & Erigüç, G. (2018). Bibliyometrik Bir Analiz ile Yönetim Düşünce Sisteminin İncelenmesi. İş ve İnsan Dergisi, 5(2), 91-114. https://doi.org/10.18394/iid.395214
6. Flores, E. S., Sampaio, J. O., Beiruth, A. X. & Brugni, T. V. (2023). Earnings Management During the Covid-19 Crisis: Evidence from the Brazilian and American Capital Markets. Journal of Accounting in Emerging Economies, 13(4), 760-783. https://doi.org/10.1108/JAEE-10-2021-0317
7. Garfatta, R., Hamza, M. & Zorgati, I. (2023). COVID-19 Outbreak and Earnings Management Practice: Case of Tunisia. Asian Journal of Accounting Research, 8(3), 307-318. https://doi.org/10.1108/AJAR-04-2022-0129
8. Garfield, E. (1976). Journal Citation Reports: A Bibliometric Analysis of References Processed For The 1974 Science Citation Index. Essays of an Information Scientist, 2, 556-557.

9. Gürol, B. (2021). Pandemi Sürecinde Finansal Bilgi Manipülasyonunun Ölçümü: Borsa İstanbul İmalat Sektörü İşletmeleri Üzerine Bir Araştırma. Y. Akay Unvan (Ed.), Bankacılık ve Finans Çalışmaları. Livre de Lyon, ISBN: 978-2-38236-149-8
10. İşseveroğlu, G. (2021). Muhasebe Mesleğinin Geleceği Boyutunda Akademik Yayınların Bibliyometrik Analizi. Akademik Araştırmalar ve Çalışmalar Dergisi, 13(25), 562-579. https://doi.org/0.20990/kilisiibfakademik.978918
11. Jordan, C. E., Clark, S. J. & Waldron, M. A. (2021). Testing for Earnings Management in The U.S. Amid the COVID-19 Pandemic. Journal of Applied Business and Economics, 23(5), 1-10.
12. Lassoued, N. & Khanchel, I. (2021). Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms. Global Business Review, 1-12. https://doi.org/10.1177/0972150921105349
13. Matei, A. & Aivaz, K. (2023). A Bibliometric Analysis on Fraud in Accounting. “Ovidius” University Annals, Economic Sciences Series, 23(1), 986-995.
14. Mulford, W. C. & Comiskey, E. E. (2002). The Financial Number Games: Detecting Creative Accounting Practices, John Wiley & Sons.
15. Owusu, G. M. Y. & Koomson, T. A. A. (2023). A Scientometric Analysis of the Structure and Trends in Corporate Fraud Research: A 66-Year Review. Journal of Financial Crime, https://www.emerald.com/insight/content/doi/10.1108/JFC-05-20230121/full/pdf?title=a-scientometric-analysis-of-the-structure-and-trends-in-corporate fraud-research-a-66-year-review. https://doi.org/10.1108/JFC-05-2023-0121
16. Öğüt, H., Aktaş, R., Alp, A. & Doğanay, M. (2009). Prediction of Financial Information Manipulation by Using Support Vector Machine and Probabilistic Neural Network. Expert Systems with Applications, 36(3), 5419-5423. https://doi.org/10.1016/j.eswa.2008.06.055
17. Pritchard, A. (1969). Statistical Bibliography or Bibliometrics. Journal of Documentation, 25, 348-349.
18. Ratzinger-Sakel, N. V. S. & 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
19. Safta, I. L., Sabau, A. & Muntean, N. (2021). Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements. Journal of Risks, 9(123), 2-16. https://doi.org/10.3390/risks9070123
20. 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(4). https://doi.org/10.1108/JFC-09-2022-0227
21. Suffian, M. T., Rahman, R. A., Tarmizi, M. A., Omar, N. B., Naomi, P., Akbar, I. & Nayasari, I. (2023). Earnings Management: A Study from Bibliometric Analysis. International Journal of Academic Research in Accounting, Finance and Management Science, 13(1), 26-34. https://doi.org/10.6007/IJARAFMS /v13-i1/16141
22. Teixeira, J. F. & Rodrigues, L.L. (2022). Earnings Management: A Bibliometric Analysis. International Journal of Accounting & Information Management, 30(5), 664-683. https://doi.org/ 10.1108/IJAIM-12-2021-0259
23. Türegün, N. (2016). Effects of Borrowing Costs, Firm Size, and Characteristics of Board of Directors on Earnings Management Types: A Study at Borsa Istanbul. Asia-Pacific Journal of Accounting & Economics, 25(1-2), 42-56. https://doi.org/10.1080/16081625.2016.1246192
24. Türegün, N. (2020). Does Financial Crisis Impact Earnings Management? Evidence from Turkey. The Journal of Corporate Accounting & Finance, 31(1), 64-71. https://doi.org/10.1002/jcaf.22418
25. Vagner, L., Valaskova, K., Durana, P. & Lazaroiu, G. (2021). Earnings Management: A Bibliometric Analysis. Economics and Sociology, 14(1), 249-262. https://doi.org/10.14254/2071-789X.2021/14-1/16
26. World Bank Group. (2020). COVID-19 Outbreak: Capital Market Implications and Response (Equitable Growth, Finance and Institutions, COVID-19 Notes, Finance Series). https://www.worldbank.org/en/topic/financialsector/coronavirus.
27. Yu, S. & Rha, J. (2021). Research Trends in Accounting Fraud Using Network Analysis. Sustainability, 13(10), 5579. https://doi.org/10.3390/su13105579