MAPPING RESEARCH ON FORENSIC ACCOUNTING: A BIBLIOMETRIC REVIEW

Abstract

The increasing complexity of financial transactions, corporate fraud, and digital financial crimes has strengthened the role of forensic accounting as an essential discipline in fraud prevention, detection, and investigation. This study aims to map the development of forensic accounting research from 1987 to 2024 using a bibliometric approach based on the Scopus database. Data were collected using the keyword “forensic accounting” and analyzed using VOSviewer to examine publication trends, research themes, citation patterns, and international collaboration networks.

The results indicate a substantial increase in forensic accounting publications, particularly after 2020, reflecting growing academic and professional interest in fraud prevention and financial crime investigation. Keyword co-occurrence analysis identifies forensic accounting, fraud, fraud detection, fraud prevention, auditing, and forensic accountant as the dominant research themes. The findings also reveal the emergence of technology-oriented topics, including digital forensics, big data analytics, computer crime, and data-driven fraud investigation, highlighting the ongoing digital transformation of the field. Citation analysis identifies Rezaee as one of the most influential authors, while the United States remains the leading contributor in terms of publication productivity and citation impact.

This study contributes to the literature by providing a comprehensive overview of the intellectual structure and thematic evolution of forensic accounting research. The findings offer valuable insights for researchers, educators, practitioners, and policymakers regarding current developments and emerging trends in the field. Future research is expected to focus on artificial intelligence, machine learning, blockchain technology, cybersecurity, and cryptocurrency investigations, which are likely to play an increasingly important role in addressing sophisticated financial crimes.