Research Dynamics in Forensic Accounting at the Global Level

Abstract

Fraud is a disease that affects every economy, and Forensic Accounting (FA) is a cure for this disease. FA is the combination of three fields: accounting, auditing and investigating. FA has become necessary for almost every industry in today’s complex business environment. Even though this discipline is particularly beneficial in detecting and preventing fraud, it has not evolved as much as it should due to a lack of knowledge, a shortage of professionals and inadequate attention from the government and other regulatory agencies. The purpose of this study is to examine the dynamics of research in FA and find gaps where future research can be possible. To attain the study’s objective, Bibliometric analysis of 172 articles extracted from the Scopus Database has been employed to determine the research status, most influential authors, institutions, countries, sources, the social structure of nations and emerging keywords in this field.

Keywords: Fraud, Forensic Accounting, Bibliometric Analysis, VOSviewer, Biblioshiny

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