Abstract
This study explores the evolving landscape of forensic accounting research (FAR) through a combined content and bibliometric analysis. Utilizing the Scopus database and focusing on publications from 1991 to 2023, and further analysed 16 literature reviews to extract key themes and trends, we identified key research themes and trends within FAR. Our analysis reveals a shift towards technology-driven fraud detection and prevention methods, emphasizing the use of data analytics, artificial intelligence, and blockchain. Additionally, there is a growing recognition of the human element in fraud, prompting research into behavioural and psychological factors influencing fraudulent activities. The study also highlights the need for standardized forensic accounting education and training programs to equip professionals with the necessary skills to combat increasingly sophisticated financial crimes. Addressing regional disparities in expertise and fostering international collaboration are crucial for advancing the field and promoting global financial integrity. This research provides valuable insights for academics, practitioners, and policymakers seeking to understand current trends and future directions within FAR.
Published Version
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