3.

0 Method

Our work is based on a review of the literature or meta-analysis of articles published in high-
impact journals during the period between 2018 and 2022 with an accounting- and/or
auditing-related topic in order to identify the field of corporate downfall. Consistent with our
goals of targeting journals with international reach that include a broad variety of methods
and topics, we rely on the journal quality index of the Google Scholar and Scopus. The search
was done through the Google Scholar and Scopus, reviewing articles with a group of
combination word in the title during the indicated years. Our search terms include any of the
terms [“corporate downfall” in combination with any of the terms [“financial fraud,”
“causes,” and “prevention”]. From the initial set of studies identified, we include those
meeting several further criteria. First, we include empirical research papers that make or infer
a link between the corporate downfall and fraud. Second, we include only studies focused on
the auditing line of service of audit firm. Besides that, we then read each identified study, and
classified them into phases of our framework in Figure 1 through iterative discussions.

Under Google Scholar, based on the keyword of “corporate" and "causes" and "financial
fraud". The initial search generated 421 results for all the journal year; however, refining the
results with the filters year to the range of 2018 until 2022, the result was reduced to 224
articles. We focus on the findings related to downfall and financial fraud in these documents.
Since the literature in this field is voluminous, we went through a painstaking selection
process about the specific articles and themes, which finally lead us to selecting 63 articles.
To analyze how the 63 articles analyzed were distributed among the five categories, all the
articles were first reviewed and then divided, according to the main theme, into five subject
areas (Auditing, Fraud, Corruption, Corporate Governance, and Causes). For each area, a
specific computation was made of the total number of articles found and finally the tables
below were drawn up based on the authors, year of publication and the main conclusions of
each article.

3.1 Data Collection

"downfall" and "financial fraud"

"corporate" and "downfall" and" financial fraud"

"corporate" and "financial fraud" and "causes"

“downfall” and “fraud” and “auditors”

"financial fraud" and "causes' and "prevention" and "auditors"

3.2 Data Extraction

3.3 Data Analysis