This paper aims to present the state of the art in forensic accounting literature, providing insights and critical analysis of the evolution of research themes and proposing future research directions.
The authors employed a qualitative methodology using a bibliometric approach. Both the Scopus and Web of Science databases were used, and the analysis was conducted on a final sample of 563 documents. The research process adhered to the PRISMA framework, and bibliometric analysis was conducted using Biblioshiny and VOSviewer software.
The results indicate an increasing interest in recent years. Principal areas of investigation encompass forensic accounting, the fraud triangle, fraud prevention and fraud detection. The focus is particularly directed towards specific types of fraud, such as asset misappropriation and financial statement fraud. The analysis delineated five research streams: i) forensic accounting, fraud detection and fraud prevention; ii) forensic accounting and fraud audit; iii) forensic accounting and digitalization; iv) forensic education; and v) forensic accounting, corporate governance and CSR.
Theoretical and practical implications are proposed. This study contributes to advancing the forensic accounting literature by identifying key themes and suggesting future research directions. In practice, it offers insights into evaluating forensic accounting practices, assessing forensic accountants’ competencies and proposing recommendations for a governance structure aimed to reduce fraud risk.
This paper contributes to forensic accounting research by mapping the most-investigated topics, illustrating the evolution of key themes and identifying potential research gaps within the existing literature.
