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

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.