A bibliometric and content analysis of financial statement fraud: focus on the use of Industry 4.0 technologies
Ludivia Hernández Aros, Jorge Luis Juliao-Rossi, Fernando Gutiérrez-Portela · International Review of Economics & Finance · 2026
The main concern associated with financial statement fraud (hereinafter FSF) is its ability to compromise the integrity of the financial system, erode investor confidence, and negatively impact economic outcomes. The objective of this research is to present a global overview of the evolution in the field, as well as to describe current and emerging trends in FSF research during the period spanning the years 2000 to 2025. To achieve this, a bibliometric analysis is conducted on a database of 823 research articles collected from the Scopus and Web of Science databases. Additionally, a content analysis of the most cited articles is performed. The results indicate the existence of nine research clusters. From a financial, economic, and accounting perspective, the article highlights that fraud is an endogenous phenomenon, driven by economic incentives, financial pressures, and governance weaknesses, rather than technological limitations. The conclusions indicate that its prevalence and types vary depending on the macroeconomic and sectoral context, intensifying in crisis scenarios. New technologies should be considered as complementary tools that enhance transparency, but their impact depends on their alignment with regulatory frameworks, internal controls, and business practices.