Forensic Accounting in the Knowledge and Innovation Society: A Bibliometric Approach

This study employs a bibliometric analysis using Vos Viewer Software to identify key trends and developments in forensic accounting, particularly in manipulating financial statements. The research explores the evolution of forensic accounting, its role in detecting fraud, and the influence of technological advancements on economic crimes. The study analyzes scientific publications, co-citation networks, and keyword trends through bibliometric mapping to outline the thematic evolution of forensic accounting research. The findings indicate an increasing academic interest in fraud detection techniques, integrating artificial intelligence and big data in forensic investigations, and the growing complexity of financial fraud schemes. Additionally, the study reviews various methods used in forensic accounting, including financial ratio analysis, digital forensic tools, and predictive analytics, in the context of fraud detection. Also, the study identifies emerging trends, challenges, and areas for further investigation by combining quantitative and qualitative research methodologies. The results contribute to a broader understanding of forensic accounting as an interdisciplinary field encompassing accounting, finance, law, and cybersecurity. The bibliometric approach facilitates the identification of research gaps and provides insights that may support the development of more effective fraud detection strategies.