Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Elsa Sari Yuliana
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Mapping The Landscape of Fraudulent Financial Statement Research: A Systematic Literature Review and Bibliometric Analysis Elsa Sari Yuliana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9746

Abstract

This study systematically maps the development of research on fraudulent financial statements and identifies future research directions through a combined systematic literature review and bibliometric analysis. Using the Scopus database, 432 documents published between 1999 and November 16, 2025 were initially identified, and after applying predefined inclusion and exclusion criteria, 88 journal articles were retained for in-depth analysis. Bibliometric techniques supported by VOSviewer were employed to examine publication trends, country and institutional contributions, core journals, influential authors, and frequently co-occurring keywords, thereby revealing the intellectual structure of this research domain. The findings show that scholarly attention to fraudulent financial statements has grown significantly in the last decade, with Indonesia emerging as the most productive country, followed by the United States and several other developed and emerging economies. Conceptually, the literature converges on four main indicator groups—financial ratios, corporate governance mechanisms, behavioral indicators, and technological developments—while commonly used proxies include profitability, leverage, growth measures, audit and governance characteristics, executive behavior, and industry factors. This review highlights that research remains concentrated in developing countries and calls for broader evidence from developed markets, stronger integration of advanced analytics such as artificial intelligence and natural language processing, and more interdisciplinary approaches that link accounting, criminology, and behavioral perspectives. The study provides an evidence-based agenda for future research and offers practical insights for auditors, regulators, and corporate decision-makers seeking to enhance the detection and prevention of fraudulent financial reporting.
CROSS-BORDER PUBLIC PROCUREMENT : A SYSTEMATIC LITERATURE REVIEW ON REGIONAL INTEGRATION, GOVERNANCE AND DIGITAL TRANSFORMATION Elsa Sari Yuliana; Maria Christiana Iman Kalis; M. Irfani Hendri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7603

Abstract

This study examines the development of research on cross-border public procurement or border procurement through a Systematic Literature Review (SLR) combined with bibliometric analysis. The study aims to identify publication trends, dominant research themes, key variables, and future research opportunities related to border procurement. Data were collected from the Scopus database using the PRISMA framework, resulting in 39 selected articles published up to May 2026. Bibliometric analysis was conducted using VOSviewer software to map publication trends, country distribution, institutional contributions, author productivity, and keyword co-occurrence networks. The findings reveal that research on border procurement remains relatively limited and is predominantly concentrated in developed countries, particularly within the European context. The literature mainly focuses on themes such as regulation and governance, digital procurement and transparency, regional market integration, sustainability, healthcare procurement, and barriers to cross-border procurement implementation. Several dominant variables identified in the literature include digital procurement, transparency, regulation, market integration, administrative barriers, sustainability, and competitive procedures. The study also highlights significant research gaps related to border procurement in developing countries and border regions outside Europe, particularly in ASEAN contexts. The integration of SLR and bibliometric analysis contributes to a more comprehensive understanding of the intellectual structure and thematic evolution of border procurement research. Practically, the findings provide insights for policymakers and practitioners in improving procurement governance, regulatory harmonization, digital transformation, and cross-border cooperation. The study recommends future research to explore procurement governance, digital readiness, and institutional challenges in developing-country border regions.
Co-Authors M. Irfani Hendri Maria Christiana Iman Kalis