دراسة بيبليوميترية في مجال البحث في المحاسبة الإبداعية للفترة 1986-2021

الملخص EN

This study analysis the publications on creative accounting research indexed in the Scopus database during the period 1986-2021.

we used VOS viewer as a tool for analyzing bibliometric mapping.

the publications were examined in terms of co-occurrence of keywords, temporal trend, geographical and cooperation of institutions and authors.

the results indicate that the development of fraud methods has led to an increase in the number of publications, where we find that the USA has dominated the publication and the citations in this field.

by terms, the most important terms frequently used in this research are discretionary accruals, corporate governance, ownership, rewards.