Bibliometric insights into the intellectual dynamics of forensic accounting research

Autor:	Rana Mustafa Airout, Sadam Abu Azam, Mohammad Airout
Jazyk:	angličtina
Rok vydání:	2024
Předmět:	Forensic accounting fraud triangle fraud detection fraud prevention bibliometrics Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 11, Iss 1 (2024)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2024.2344748
Popis:	AbstractThis 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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/54cd259bbc36479c94d6df0ca43136a4 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF