Bibliometric insights into the intellectual dynamics of forensic accounting research

被引:1
作者
Airout, Rana Mustafa [1 ]
Abu Azam, Sadam [2 ]
Airout, Mohammad [3 ]
机构
[1] Philadelphia Univ, Fac Business, Dept Accounting, Amman, Jordan
[2] Jerash Univ, Fac Law, Dept Law, Jerash, Jordan
[3] Middle East Univ, Fac Law, Dept Law, Amman, Jordan
来源
COGENT BUSINESS & MANAGEMENT | 2024年 / 11卷 / 01期
关键词
Forensic; accounting; fraud triangle; fraud detection; fraud prevention; bibliometrics; FRAUD;
D O I
10.1080/23311975.2024.2344748
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes. The analysis reveals four key areas of focus: the fraud triangle and financial statement fraud, corporate governance's role in fraud prevention, fraud detection techniques, and the broader impacts of fraud. Furthermore, the review highlights 58 potential areas for future research, aiding scholars in identifying critical gaps in the field of forensic accounting.
引用
收藏
页数:17
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