Forensic Accounting Growth: Bibliometric Analysis Perspective

Abstract

This study employs a bibliometric analysis to identify influential publications and authors within the field of accounting, with a specific focus on forensic accounting research. The investigation utilized the SCOPUS database, conducting a search that yielded 193 documents published during the period 2000-2023. The retrieved documents were subjected to a comprehensive bibliometric analysis using VOSviewer software, examining keyword co-occurrence, co-authorship networks, and bibliometric coupling networks to gain a deeper understanding of the research landscape within forensic accounting. The analysis revealed a concentration of publications in the United States, Jordan, and Malaysia, with Nigeria emerging as the most prolific African country in terms of publication output. Prominent keywords included "forensic accounting," "fraud examination," "financial fraud," "fraud triangle," "criminal lawsuits," and "financial fraud," highlighting the primary areas of inquiry within forensic accounting research. The study also pinpointed high-ranking journals wielding significant influence within the field. The findings highlight forensic accounting's potential in deterring and uncovering fraudulent activities, money laundering schemes, and white-collar crimes. However, the authors acknowledge limitations within the study's design, such as the reliance on a single database (SCOPUS) and a focus primarily on highly cited publications. They advocate for the inclusion of multiple databases and a more comprehensive range of publications in future research. The scarcity of bibliometric studies in forensic accounting underscores the critical need for further research to cultivate a more comprehensive knowledge base. By fostering a deeper understanding of the current research landscape, this study paves the way for advancements in forensic accounting knowledge and its practical applications.