A bibliometric analysis of research on forensic accounting from 2006 to 2024

This study examines the key trends, impacts, and contributions of research on forensic accounting from 2006 to 2024. Data were extracted from the Scopus database, and 109 research papers were filtered by applying the PRISMA framework, followed by a bibliometric analysis using the ‘biblioshiny’ tool of the R-studio package. The leading universities and institutions are Tshwane University of Technology and the University of Debrecen, in which research on forensic accounting is carried over time. Following the h-index and g-index criteria, the most impactful authors were the O.E. Akinbowale, A.D. Alves, C.T. Dang, T.T. Nguyen, Q. Fu, G. Judge, M.E. Lokanan, T. Ownes. Accounting Research Journal, Cogent Business and Management, Journal of Financial Crime, and Journal of Governance and Regulations are the most impactful sources of publication in forensic accounting. The results revealed that the UK, USA, Canada, and Germany are prominent countries in single-country publications, as well as multiple-country publications. The conceptual analysis disclosed subthemes as per the contemporary requirements of the field, such as forensic accounting techniques, fraud identification and risk assessment, and the role of certified public accountants in forensic accounting. This paper highlights the important sources, authors, and publications which will help research scholars summarise their literature review in the future and suggest upcoming areas of research in this field.