Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform

Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for accounting fraud, defining its main components from the social media user’s perspective. In terms of research technique, an online data collection...

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Autores principales:	Roberto Tommasetti, Rodrigo de Oliveira Leite, Vinicius Mothé Maia, Marcelo Alvaro da Silva Macedo
Formato:	article
Lenguaje:	EN
Publicado:	SAGE Publishing 2021
Materias:	History of scholarship and learning. The humanities AZ20-999 Social Sciences H
Acceso en línea:	https://doaj.org/article/f9f3ae0f6e74443b817252b9fc51b772
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spelling	oai:doaj.org-article:f9f3ae0f6e74443b817252b9fc51b7722021-11-18T00:33:39ZRevisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform2158-244010.1177/21582440211058190https://doaj.org/article/f9f3ae0f6e74443b817252b9fc51b7722021-11-01T00:00:00Zhttps://doi.org/10.1177/21582440211058190https://doaj.org/toc/2158-2440Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for accounting fraud, defining its main components from the social media user’s perspective. In terms of research technique, an online data collection using social media platform was used retrieving, through the phyton web crawler procedure, 43,655 tweets containing the phrase “accounting fraud” from July 2006 to December 2019. Individual words were identified and treated within the selected tweets, excluding stop words and, finally, using a sparsity index. The proposed methodology, which overcomes traditional survey inherent bias efficiently, contributes to bridging the divide between academia and society. We find that Twitter users shape the Accounting Fraud Hexagon, composed by (i) The Object and the Tool (of misrepresentation), being the Financials, (ii) The (Guilty) Fraudster, (iii) The Defrauded, (iv) Materiality, (v) The Consequences, and (vi) the Watchdog. Our research has several implications. Our research identifies additional “angles” of vision to the traditional fraud triangle-diamond-pentagon theories compared with the existing top-down conceptual frameworks. Also, since it uses a bottom-up instead of a top-down approach, the study allows a more comprehensive definition of accounting fraud, thus contributing to the debate for a common language in this field. We expect to encourage more research using social media as a tool to test the literature built on in vitro theories empirically.Roberto TommasettiRodrigo de Oliveira LeiteVinicius Mothé MaiaMarcelo Alvaro da Silva MacedoSAGE PublishingarticleHistory of scholarship and learning. The humanitiesAZ20-999Social SciencesHENSAGE Open, Vol 11 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	History of scholarship and learning. The humanities AZ20-999 Social Sciences H
spellingShingle	History of scholarship and learning. The humanities AZ20-999 Social Sciences H Roberto Tommasetti Rodrigo de Oliveira Leite Vinicius Mothé Maia Marcelo Alvaro da Silva Macedo Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform
description	Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for accounting fraud, defining its main components from the social media user’s perspective. In terms of research technique, an online data collection using social media platform was used retrieving, through the phyton web crawler procedure, 43,655 tweets containing the phrase “accounting fraud” from July 2006 to December 2019. Individual words were identified and treated within the selected tweets, excluding stop words and, finally, using a sparsity index. The proposed methodology, which overcomes traditional survey inherent bias efficiently, contributes to bridging the divide between academia and society. We find that Twitter users shape the Accounting Fraud Hexagon, composed by (i) The Object and the Tool (of misrepresentation), being the Financials, (ii) The (Guilty) Fraudster, (iii) The Defrauded, (iv) Materiality, (v) The Consequences, and (vi) the Watchdog. Our research has several implications. Our research identifies additional “angles” of vision to the traditional fraud triangle-diamond-pentagon theories compared with the existing top-down conceptual frameworks. Also, since it uses a bottom-up instead of a top-down approach, the study allows a more comprehensive definition of accounting fraud, thus contributing to the debate for a common language in this field. We expect to encourage more research using social media as a tool to test the literature built on in vitro theories empirically.
format	article
author	Roberto Tommasetti Rodrigo de Oliveira Leite Vinicius Mothé Maia Marcelo Alvaro da Silva Macedo
author_facet	Roberto Tommasetti Rodrigo de Oliveira Leite Vinicius Mothé Maia Marcelo Alvaro da Silva Macedo
author_sort	Roberto Tommasetti
title	Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform
title_short	Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform
title_full	Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform
title_fullStr	Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform
title_full_unstemmed	Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform
title_sort	revisiting the accounting fraud components: a bottom-up approach using the twitter platform
publisher	SAGE Publishing
publishDate	2021
url	https://doaj.org/article/f9f3ae0f6e74443b817252b9fc51b772
work_keys_str_mv	AT robertotommasetti revisitingtheaccountingfraudcomponentsabottomupapproachusingthetwitterplatform AT rodrigodeoliveiraleite revisitingtheaccountingfraudcomponentsabottomupapproachusingthetwitterplatform AT viniciusmothemaia revisitingtheaccountingfraudcomponentsabottomupapproachusingthetwitterplatform AT marceloalvarodasilvamacedo revisitingtheaccountingfraudcomponentsabottomupapproachusingthetwitterplatform
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Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform

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