Forensic Accounting Growth: Bibliometric Analysis Perspective

Abstract

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.

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