Exploring the evolution of creative accounting and external auditors: Bibliometric analysis

Abstract

This study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based literature, 465 research articles dealing with creative accounting and external auditors authored between 1981 and 2022 were analyzed. Cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping are all investigated in the study. This research enables us to propose future research paths that may be useful in reflecting on the significant impact that technology will have on the growth of creative accounting and external auditors. The survey discovered four main research trends: the first trend shown is ‘The Future of External Auditing and Financial Reporting Quality’ (red cluster). The second trend focuses on the future of auditors in detecting creative accounting (the green cluster). The third trend is Financial Statement Audit Quality Management for Earnings Management and Fraud Detection (blue and purple clusters). The fourth trend is related to Preventing the Next Financial fraud: A Global Creative Accounting (yellow cluster).

IMPACT statement

This research on the Evolution of Creative Accounting and External Auditors offers valuable insights into contemporary accounting practices. By employing a bibliometric analysis, the study contributes to the ongoing dialogue on financial integrity. The findings aim to inform regulatory bodies, practitioners, and academics, fostering a more resilient and transparent financial landscape.

Reviewing Editor:

• Collins Ntim
• University of Southampton
• United Kingdom of Great Britain and Northern Ireland

Keywords:

• Creative accounting
• external auditors
• web of science
• co-occurrence analysis
• bibliometric analysis
• vosviewer

SUBJECTS:

• M40 – accounting
• M41 – auditing
• M42 – Auditing and consulting

Author contributions

Ayman Mohammad ALShanti conceived and developed the research idea, utilizing the Web of Science Core Collection for bibliometric analysis. He conducted cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping, taking the lead in writing the manuscript and coordinating the team’s efforts. Mohammad Mahmoud Humeedat verified analytical methods and provided valuable insights for interpreting the results, offering critical feedback that enhanced the research and ensured a robust analysis. Hani Abdel Hafez Al-Azab also verified analytical methods, actively participated in designing and implementing the study, analyzed spectra, and contributed significantly to interpreting the results, enriching the overall research with his multifaceted contributions. Mohammad Zakaria AlQudah, a Ph.D. student from the University of Valencia, brought diverse perspectives to the study, contributing to analyzing and interpreting results, adding depth to the research through collaboration between different academic backgrounds. All authors discussed the results, provided feedback on the manuscript, and approved its final version for submission.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Data availability statement

No data were generated or used in this work. The study did not involve the collection or analysis of original data. Therefore, there is no data available for sharing.

Additional information

Funding

No funding was received for the research conducted in this study.

Notes on contributors

Ayman Mohammad ALShanti

Ayman Mohammad ALShanti is a distinguished academic in the Department of Accounting and Accounting Information System at Amman University College, Al-Balqa Applied University, Jordan. His research focuses on accounting and information systems.

Hani Abdel Hafez Al-Azab

Hani Abdel Hafez Al-Azab is a dedicated professional in the Department of Accounting and Accounting Information System at Amman University College, Al-Balqa Applied University, Jordan. His expertise lies in the intersection of accounting and information systems.

Mohammad Mahmoud Humeedat

Mohammad Mahmoud Humeedat is a proficient researcher in the Department of Accounting and Accounting Information System at Amman University College, Al-Balqa Applied University, Jordan. His work contributes significantly to the field of accounting information systems.

Mohammad Zakaria AlQudah

Mohammad Zakaria AlQudah is a Ph.D. student in the Department of Accounting and Finance at the University of Valencia, Spain. His research interests revolve around accounting and finance, and he is committed to advancing knowledge in these areas.