... ACD from Web of Science (WoS). Figures are produced using VOSviewer, an open-source bibliometric analytics program. Findings The study identifies factors influencing corruption and ACD in companies and institutions. Data analysis reveals key themes in the literature, offering insights...

... the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis. Findings In alignment with these research results, the publications on fraud detection studies have been consistently increasing since 2005. India was rated first as the most active...