Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly fragmented and little is known about the development and...

Typologies of research topics in a specific area are necessary: they organize scientific knowledge and form a general picture of the field concerned. Typologies of auditing research have been previously developed and used to analyze trends and compare research outputs from different countries,...