‘Fraud risk’ and fraud have different ontologically. Fraud risk is something that be governed, while fraud risk is a disruptive event that potentially affect the operation. Forensic accounting on the other hand, is socio-professional career who combining accounting and law expertise. The ultimate objective is to safeguard the legal subject property. Forensic accounting may influence legal, economic, political and social. By mixing expertise, forensic accounting has attracted a lot of attention especially from academician. Therefore, understanding the issues and widening research collaboration is necessarily important to further understanding this topic. Our study objective is to examine the global research trends in forensic accounting area based on publication outputs, co-authorship, affiliated countries, and co-occurrences of author keywords by using bibliometric analysis and VOSviewer. To determine the research trend, a total of 107 articles from 1992 to 2020 were extracted from Scopus database and being analyse. The result has found that the number of publications regarding forensic accounting increased significantly in the last 6 years. The result also suggested that, most of the publication are contributed by United States and Canada. This study also determines the type of forensic accounting such as litigation support, expert witness and fraud investigation.
Akyel, N. (2012). Forensic Accounting Training: A proposal for Turkey’, Procedia - Social and Behavioral Sciences, 55, 77–86.
Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. F. (2011). Fraud examination. Mason, OH: South-Western.
Basu, S., & Waymire, G. B. (2006). Recordkeeping and human evolution. Accounting Horizons, 20(3), 201–229.
Brazel, J., Jones, K., & Zimbelman, M. F. (2009). Using nonfinancial measures to assess fraud risk. Journal of Accounting Research, 47, 1135–1166.
Brody, R. G., Melendy, S. R., & Perri, F. S. (2012). Commentary from the American Accounting Association’s 2011 annual meeting panel on emerging issues in fraud research. Accounting Horizons, 26(3), 513–531.
Clikeman, P. M. (2009). Called to account: Fourteen financial frauds that shaped the American accounting profession. New York, NY: Routledge.
Cooper, D. J., Dacin, T., and Palmer, D. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research, Accounting, Organizations and Society, 38(6–7), 440–457.
Crumbley, D. L. (1995). Forensic accountants appearing in the literature, New Accountants, 10(7).
Everett, J., Neu, D., and Rahaman, A. S. (2007). Accounting and the global fight against corruption, Accounting, Organizations and Society, 32(6), 513–542.
Ezzamel, M. (2012). Accounting and order. London: Routledge.
Jackal, R. (1988). Moral mazes. Oxford: Oxford University Press.
Klitgaard, R. E. (1988). Controlling corruption. Berkeley and Los Angeles: University of California Press.
Lawrence, B. T. (1998). Examining resources in an occupational community: reputation in Canadian forensic accounting, Human Relation, 51 (9), 1103-1131.
Ozkol, A. E. (2005). Bilirkisilik vs Adli Muhasebe Muhasebe Bilim Dunyasi Dergisi, 7, 69-80.
Peterson, B. K., Ve Reider, B. P. (2001). An Examination of Forensic accounting courses: content and learning activities. Journal of Forensic Accounting, 2, 25-42.
Snider, L. (2000). The sociology of corporate crime: An obituary: (Or whose knowledge claims have legs?). Theoretical Criminology, 4, 169–206.
Transparency International. (2005). Corruption perceptions index 2005. Berlin: Transparency International. .
World Bank. (2005a). Fraud and corruption. .
World Bank. (2005b). Anticorruption. .
In-Text Citation: (Kiflee et al., 2022)
To Cite this Article: Kiflee, A. K. R., Hasbullah, N. N., & Shaharuddin, S. (2022). Forensic Accounting Growth: Bibliometric Analysis Perspective. International Journal of Academic Research in Business and Social Sciences. 12(7), 315– 333.
Copyright: © 2022 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
