期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2022
卷号：12
期号：4
页码：1549-1566
DOI：10.6007/IJARBSS/v12-i4/12149
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Fraud has become a worldwide issue that threatens the sustainability of organisations of all sizes. However, there are issues on the disintegration of frauds towards certain disciplines. The goal of this study is to create a meaningful single-source reference for accounting scholars concerning fraud in small and medium enterprises. This study aimed to: (i) evaluate the trend of research on fraud in SMEs, (ii) determine key areas in fraud research, and (iii) identify the major players in fraud research. The study employed a bibliometric method to describe and analyse data on 72 works related to fraud. The data was retrieved in August 2021 from a Scopus database. The study employed VOSviewer and Harzing Publish or Perish software in visualising and integrating the data, respectively. The study also analysed data using Microsoft Excel. Findings showed that research on fraud was started as early as 1989. The early development was very slow which caught only the attention of scholars from the West especially the U.S and the U.K. The number of publications started to evolve in the year 2004. The analysis revealed that the Journal of Financial Crime published the most articles related to fraud in SMEs. Nevertheless, the list of the 20 most cited papers reflects that there is still a scarcity of studies in this field. Since the study confines on papers published in the Scopus database only; hence, the representativeness of ‘fraud n SMEs’ research is considered moderate. This bibliometric study can be a stepping stone in complementing meta-analysis and structured literature reviews.
