Assessing Conceptual Dynamics and Collaborative Networks in Forensic Accounting through a Bibliometric Approach

Abstract

This paper investigates how forensic accounting-particularly judicial and fiscal expertise-has evolved conceptually and collaboratively over the last quarter-century. A customised search of the Web of Science Core Collection retrieved 1 255 records (articles, book chapters and early-access papers, 2009-2025) filtered to the Business, Economics, Management and Finance categories. After preprocessing, the database was analysed with SciMAT to map thematic structure and longitudinal shifts. The science-mapping workflow (standardisation, theme detection, longitudinal overlay and network analysis) revealed two distinct developmental phases. Between 2009-2016 the agenda pivoted toward behavioural determinants of fraud and Digital Forensics, signalling the first response to data-intensive crime. In the most recent window (2017-2025) the high-centrality/high-density Forensics hub absorbs emerging clusters such as Earnings Management, Cybersecurity, Blockchain and stakeholder Perceptions, evidencing a turn towards technology-enabled detection and ethical transparency. Overall, the results demonstrate a maturing, multidisciplinary domain in which digital tools, regulatory harmonisation and ethical accountability are co-evolving drivers. These insights offer scholars a clarified thematic roadmap and provide regulators and practitioners with evidence on where scientific effort-and gaps-are concentrated. UDC: 657.632:001.891(478); JEL: M41, M42