Research Trends in Accounting Fraud Using Network Analysis

Accounting fraud is a highly unethical management activity with a significant negative influence on stakeholders, which can harm a firm’s long-term sustainability prospects. Given the considerable progress in this field, a comprehensive theoretical organization of the research, along with a trend analysis, are needed. This study employed network text analysis to systematically analyze the research trends in accounting fraud by combining text mining techniques and network analysis. Unlike other studies on research trends that present statistical data by classifying research topics and methodologies, this study formed networks using the trait information of studies, such as “keywords” and “authors”, and conducted analyses such as centrality and cluster analyses. These exercises allowed for the identification of key research areas and groups. The results suggest that the literature on accounting fraud was developed based on six keywords: fraud detection techniques, executive compensation, assessments of fraud risks in audit processes, forensic accounting, corporate governance, and various topics related to top management. Overall, authorship analysis suggests that the key cluster contributors are Carpenter, Jones, Brazel, Zimbelman, Cohen, Cumming, Carcello, Kaplan, and Lennox.

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Analysis of Research Trends in Water Resource Management Using Network Analysis

Applied Mechanics and Materials ◽

10.4028/www.scientific.net/amm.752-753.1430 ◽

2015 ◽

Vol 752-753 ◽

pp. 1430-1440 ◽

Cited By ~ 1

Author(s):

Dae Hyun Jeong ◽

Young Duk Koo

Keyword(s):

Resource Management ◽

Water Resources ◽

Network Analysis ◽

Water Resource ◽

Water Resource Management ◽

Research Trends ◽

Research Areas ◽

Management Measures ◽

Active Research ◽

Analysis Of Social Networks

This study was conducted to investigate the research trends in water resource management using authors' keywords of papers in this area. For this purpose, networks of keywords were constructed through the analysis of social networks and the degree centrality was used as a measure for analyzing the water resource management areas in which research is being conducted most actively. Based on this analysis, the research trends in water resource management during the 1990s, 2000s, and after 2010 were investigated. As a result, the most active research areas in water resource management were found to be integrated water resource management system, water policies, and the development of programs for optimizing water resources. As a result of the analysis by period, the central subjects of research that emerged as new trends were found to be the acquisition of water resources such as ground water development during the 1990s, water resource management during the 2000s, and water resource management measures and government policies to cope with climate change after 2010. The significance of the present study is that the research trends were examined around the correlations among keywords by using social network analysis, rather than analyzing research trends simply by using the frequencies of papers and citations in water resource-related papers.

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