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Research in forensic accounting and fraud detection: a systematic literature review

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  • Gopal Kumar Singh

  • Vineeta Kumari

Abstract

This study employs a bibliometric analysis to map the intellectual structure and evolution of research in forensic accounting and fraud detection. Utilizing a search protocol in the Scopus database, a final corpus of 42 documents published between 1995 and 2025 was analyzed to identify publication trends, geographical distribution, and thematic clusters. Findings reveal a significant growth, particularly since 2017, driven by technological advancements and regulatory pressures. Geographically, research is clustered around a U.S.-influenced network and distinct regional hubs in the Middle East and Asia, reflecting a stratified evolution between developed and emerging economies. Thematic analysis uncovers three dominant clusters: the integration of technology and governance, foundational skills and macro-institutional influences, and pedagogical approaches. The review concludes by proposing future research agendas focused on the ethical governance of technology, empirical assessment of educational efficacy, cross-cultural studies, and the development of proactive, prescriptive forensic methodologies to address emerging financial crime vectors.

Suggested Citation

  • Gopal Kumar Singh & Vineeta Kumari, 2024. "Research in forensic accounting and fraud detection: a systematic literature review," International Journal of Accounting, Business and Finance, Indian Accounting Association, Patna Branch, vol. 4(1), pages 53-65.
    • Handle: RePEc:dbs:ijabfi:v:4:y:2024:i:1:p:53-65:id:177
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    File URL: https://www.ijabf.in/index.php/IJABF/article/view/177
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    1. Gabrielli, Gianluca & Magri, Carlotta & Medioli, Alice & Marchini, Pier Luigi, 2024. "The power of big data affordances to reshape anti-fraud strategies," Technological Forecasting and Social Change, Elsevier, vol. 205(C).
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