JIA (Jurnal Ilmiah Akuntansi)
Vol 8 No 2 (2023)

Navigating the Whistleblowing and Fraud Prevention Literature: A Scopus-Based Bibliometric Exploration

Ratna Marta Dhewi (Faculty of Economics and Business, Universitas Terbuka Jakarta, Indonesia)



Article Info

Publish Date
31 Dec 2023

Abstract

This research undertakes a thorough examination of whistleblowing and fraud prevention literature through a Scopus-based bibliometric analysis. The study identifies influential works, offering thematic insights valuable for academics and practitioners concerned with corporate accountability. The analysis of publication frequency, metrics of citation, and visualization of data covers 12,791 citations from 200 whistleblowing-related articles spanning 1982-2022. The primary keyword, strongly linked to "whistleblowing system," "accounting and fraud," and "company," holds a total link strength of 1,683. Contributions from 285 scholars across 44 publishers in 7 countries, encompassing various languages, are analyzed. Leading publisher Springer Netherlands, with 57 publications and 4,295 citation counts, is highlighted. The most prolific whistleblowing writer was J.P. Keenan from The Institute for Leadership and Global Education, United States. The study employs network visualization tools to outline the centrality features of keyword clusters. Additionally, it provides a summary of positive and negative determinants in predicting whistleblowing and fraud reporting intentions. This marks the first comprehensive review of Scopus-based whistleblowing and fraud prevention literature.

Copyrights © 2023






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...