Research Trends in Academic and Accounting Fraud

Abstract

This study aims to examine the development of scientific publications related to fraud in academic and accounting contexts through a bibliometric approach. Data were collected using the Publish or Perish software with the keywords “academic fraud” and “accounting fraud,” and subsequently processed and analyzed using Microsoft Excel. The analysis focused on publication distribution across time periods, document types, and the identification of the most-cited works in the categories of journal articles, books, and conference papers. The results indicate a significant increase in publication volume, particularly from 2015 to 2025, reflecting heightened academic attention to issues of integrity, ethics, and fraud prevention. Journal articles constitute the dominant publication type, accounting for more than 70% of the total documents. Citation analysis reveals that influential works primarily address topics such as earnings management, forensic accounting, fraud detection, and emerging technologies including blockchain and big data. Meanwhile, books and conference papers contribute a smaller proportion but still offer diverse perspectives within fraud-related research. Overall, the findings demonstrate that research on fraud in accounting and academic settings continues to expand both quantitatively and thematically, in line with growing demands for transparency, accountability, and integrity in academic and professional environments.