Emerging trends in forensic accounting research: Bridging research gaps and prioritizing new frontiers

Abstract

This paper presents a meticulous bibliometric analysis of forensic accounting research conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset comprising 232 documents, the study aims to scrutinize existing literature, identify influential authors, and discern the prominent countries in the field. Findings reveal a notable dearth in the documentation of forensic accounting within academic journals, suggesting a subdued demand for the profession, especially in certain nations. The analysis contributes to an enriched understanding of forensic accounting by offering a comprehensive taxonomy, pinpointing research gaps, identifying prospective research directions, and benefiting academia, practitioners, educators, policymakers, and professionals. The study's originality lies in its integration of bibliometric analysis, data visualization, and systematic examination, providing a distinctive contribution to the field. The comprehensive approach enhances our understanding of forensic accounting, offering invaluable insights for future research and fostering collaboration within the realm of financial fraud detection and prevention.