This paper investigates the relationship between corporate governance and earnings management with disclosure quality as a moderating variable in the scenario of highly concentrated ownership and less protected investors. The data obtain from listed Indonesian manufacturing companies using...

Purpose: This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies. Design/methodology/approach: The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or...