A Comprehensive Examination of Forensic Accounting Through Bibliometric and Coding Analysis: Trends, Patterns, and Implications

This thesis incorporates bibliometric analysis and coding techniques in an intriguing manner to explore the branch of forensic accounting. Being a subfield of accounting, forensic accounting is vital for the identification and prohibition of financial fraud and violations. The mission of this research is to offer some insight into the methods, most significant topics, and patterns that are common among publications regarding forensic accounting. The inputs were retrieved with the usage of Scopus data archive and a bibliometric and subjective coding inspection with the following keywords “Forensic accounting”, “bibliometric analysis”, “fraud detection”, “accountability”, and “coding analysis”. 190 peer-reviewed scientific articles, book chapters and colloquium papers in the districts of management, business, and accounting were picked to be analyzed, however non-scientific sources like white papers and non-peer reviewed books were excluded. In accordance with preliminary results, there has been noticed an increasing tendency in publications across time, suggesting that there is an expanding concern in fraudulent financial reporting studies. Techniques for detecting fraud, protocols for conducting investigations, legal frameworks, and the utilization of technology in forensic accounting are among the major themes that have been highlighted. Methodologically, case studies and interviews are used in conjunction with quantitative approaches like statistical analysis and data mining tools. This paper reflects the past and present condition of my research field blending methodological means and presenting advantageous future research recognitions.