The Evolution of Research in Forensic Accounting: a Bibliometric Analysis

Abstract

Research in the field of forensic accounting has become increasingly important in the last two decades, with the increase in the number of financial frauds, the globalization of markets and the development of digital technologies. From the perspective of bibliometric research on the topic of forensic accounting, the purpose of this article is to provide a comprehensive perspective of the evolution of the works in this field, collecting the data from the international database Web of Science, then using the VOSviewer and RStudio applications for bibliometric data analysis. The results of this study show the interest of researchers in this field, especially during the COVID-19 pandemic in 2020, it identified the main countries where forensic research was studied, journals, authors and topics addressed by researchers in this field. The conclusions identified certain gaps and future directions in forensic accounting such as the use of artificial intelligence in this field, focusing research on case studies and interviews with experts in the field, exploring the role of forensic accounting in identifying and preventing fraud. UDC: 657.632:001.891(478); JEL: M41, M42