Bibliometric Analysis of Forensic Accounting Using Scopus Database

Abstract

Forensic accounting is as old as corporate irregularities. Initially, this work was handled by accountants and auditors, but as the complexities increased, a new specialized field was required to detect and control fraudulent activity. Forensic accounting is a combination of skills required to investigate financial and non-financial fraud in organizations. Due to the escalating complexity of financial crimes in the digital era, this study aims to systematically evaluate the intellectual landscape and evolutionary trajectory of forensic accounting. The present study applies bibliometric analysis (RStudio) using the Scopus database from 1969-7 March, 2026 to examine the trends and patterns of research in forensic accounting. The final 770 documents are retrieved using keywords related to forensic accounting. The analysis utilized key metrics such as annual scientific production, author productivity (Lotka’s Law), citation analysis, and keyword co-occurrence mapping. The findings reveal that internal control and finance are the most dominant research pillars with 66 and 48 occurrences, respectively. Furthermore, the results document a significant paradigm shift from traditional investigative auditing to digital forensics and proactive risk management, with the research "center of gravity" expanding from the United States to emerging Southeast Asian hubs such as Malaysia and Indonesia. The study concludes that forensic accounting has transitioned into a highly interdisciplinary field, implying a critical need for standardized global curricula and enhanced international co-authorship to effectively address transnational financial misconduct.