Bibliometric Analysis of Forensic Accounting Research Trends in Countering Fraud in the Public Sector
DOI:
https://doi.org/10.58812/wsaf.v2i03.1413Keywords:
Forensic Accounting, Fraud Detection, Fraud Prevention, Data Analytics, Bibliometric AnalysisAbstract
This bibliometric study investigates the evolving landscape of forensic accounting, with a focus on fraud detection and prevention in the public sector. Utilizing data from prominent academic databases, the research highlights the integration of advanced technological tools and data analytics into traditional forensic accounting practices. The analysis identifies key themes and emerging trends within the field, such as the increasing importance of technology, the need for regulatory adaptation, and the expansion of forensic accounting into new areas like social network analysis and economic crime. The findings emphasize the shift towards a more sophisticated, interdisciplinary approach necessary for tackling complex financial crimes in a globalized economy. The study not only provides a comprehensive overview of the current state of forensic accounting research but also suggests directions for future academic and practical applications, underlining the critical role of continuous education and international cooperation in enhancing the effectiveness of fraud prevention strategies.
References
T. W. Singleton and A. J. Singleton, Fraud auditing and forensic accounting, vol. 11. John Wiley & Sons, 2010.
T. L. Coenen, Essentials of corporate fraud. John Wiley & Sons, 2008.
R. N. Broadus, “Toward a definition of ‘bibliometrics,’” Scientometrics, vol. 12, pp. 373–379, 1987.
R. Gray, “Sustainability and accounting education: The elephant in the classroom,” in Sustainability in Accounting Education, Routledge, 2015, pp. 9–33.
M. Button, J. Tapley, and C. Lewis, “The ‘fraud justice network’and the infra-structure of support for individual fraud victims in England and Wales,” Criminol. Crim. Justice, vol. 13, no. 1, pp. 37–61, 2013.
Z. Rezaee and J. Wang, “Relevance of big data to forensic accounting practice and education,” Manag. Audit. J., vol. 34, no. 3, pp. 268–288, 2019.
D. L. Crumbley, L. E. Heitger, and G. S. Smith, “Forensic and investigative accounting,” (No Title), 2007.
A. Zysman, “Forensic accounting demystified,” world Investig. Netw. Stand. Pract. Investig. forensic Account. Engag., 2004.
C. E. Hogan, Z. Rezaee, R. A. Riley Jr, and U. K. Velury, “Financial statement fraud: Insights from the academic literature,” Audit. A J. Pract. Theory, vol. 27, no. 2, pp. 231–252, 2008.
G. J. Bologna and R. J. Lindquist, “Fraud auditing and forensic accounting: new tools and techniques,” (No Title), 1995.
Z. Rezaee, J. Wang, and B. Lam, “Toward the integration of big data into forensic accounting education,” J. Forensic Investig. Account., vol. 10, no. 1, pp. 87–99, 2018.
A. K. Al-Raggad and M. Al-Raggad, “Analyzing trends: A bibliometric study of administrative law and forensic accounting in the digital age,” Heliyon, vol. 10, no. 18, 2024.
T. B. Lawrence, “Institutional strategy,” J. Manage., vol. 25, no. 2, pp. 161–187, 1999.
M. J. Nigrini, Benford’s Law: Applications for forensic accounting, auditing, and fraud detection, vol. 586. John Wiley & Sons, 2012.
F. Camin et al., “Stable isotope techniques for verifying the declared geographical origin of food in legal cases,” Trends Food Sci. Technol., vol. 61, pp. 176–187, 2017.
F. A. Amani and A. M. Fadlalla, “Data mining applications in accounting: A review of the literature and organizing framework,” Int. J. Account. Inf. Syst., vol. 24, pp. 32–58, 2017.
C. Free and P. R. Murphy, “The ties that bind: The decision to co‐offend in fraud,” Contemp. Account. Res., vol. 32, no. 1, pp. 18–54, 2015.
W. S. Albrecht, C. Albrecht, and C. C. Albrecht, “Current trends in fraud and its detection,” Inf. Secur. J. a Glob. Perspect., vol. 17, no. 1, pp. 2–12, 2008.
J. W. Williams, “Reflections on the private versus public policing of economic crime,” Br. J. Criminol., vol. 45, no. 3, pp. 316–339, 2005.
M. J. Nigrini, Forensic analytics: Methods and techniques for forensic accounting investigations. John Wiley & Sons, 2020.
C. Free, “Looking through the fraud triangle: A review and call for new directions,” Meditari Account. Res., vol. 23, no. 2, pp. 175–196, 2015.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Loso Judijanto, Siska Yulia Defitri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
</a >
Facebook 
Instagram 
Twitter 
Youtube 
+62 821 1557 5700
westscience.journals@gmail.com