Application of advanced technologies in the detection of fraud in financial statements: a bibliometric and systematic review of the literature

Harvard Dataverse 2026 Dataset Open access

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Authors: Ludivia Hernandez Aros, Jorge Luis Juliao-Rossi, Laura Constanza Gallego Cossio
DOI: 10.7910/dvn/nsjdfx
Cited by: 0

Abstract

The dataset used in this study was constructed from bibliographic records retrieved from Scopus and Web of Science (WoS), two of the most widely recognized international scientific databases. The search strategy was designed to capture relevant scholarly publications related to the research topic, using predefined keywords applied to titles, abstracts, and author keywords. Only peer-reviewed documents were considered to ensure the quality and reliability of the data.

Fields of Study & Subjects

Benford’s Law and Fraud Detection Auditing Earnings Management Governance Imbalanced Data Classification Techniques

Publication details

Journal / source
Harvard Dataverse
Publication date
7 February 2026
Language
EN
Document type
Dataset