A Bibliometric Analysis of the Published Literature on the Beneish Model and Tax

Accounting professionals around the world are increasingly seeking to improve financial and tax reporting. This paper attempts to identify and map current research trends on the Beneish model as a proxy for financial manipulation and taxation worldwide through a bibliometric analysis. Documents published in Scopus journals between 1994 and 2022 were collected and subjected to a series of bibliographic analyses. These analyses included documents profile, publication trends, citation metrics, and keywords. A total of 591 documents were retrieved and analysed using Microsoft Excel to use the bibliographic profiles for further investigation in the bibliometric analysis. Then, Hazing's Publish or Perish software was used to measure the h-index, g-index, and total number of citations using h-core to analyse the citation profiles. Finally, VOSviewer software is used to visualise and map the research results using bibliometric networks. The results show that the literature on this topic is growing rapidly, with the highest number of publications reaching 88 documents in 2022. The most cited article is based on the 2005 paper by Graham et al. with the most citations (3048). The study also shows that the most frequently used keywords are earnings management, financial manipulation, and corporate governance. Finally, agency theory is also listed among the 20 most frequently cited keywords, indicating that agency theory serves as the basis for the theoretical framework of the field under study.