Analysis of Forensic Accounting Research by Bibliometric Network Mapping Method

Year 2025, Volume: 5 Issue: 2, 130 - 149, 01.08.2025

Mustafa Kıllı

Abstract

This study analyzes the bibliometric characteristics of forensic accounting research indexed in the Web of Science (WoS) database for the period of 1982-2024. Using VOSviewer software, the study examines publication and citation trends, dominant research areas, and prominent keywords. Furthermore, it conducts network analyses to map bibliographic coupling between authors and sources, as well as the co-citation networks of authors, sources, and references. The findings indicate a rising trend in publications and citations over the last fifteen years. The most frequently used keyword is 'forensic accounting'. The dominant research area within forensic accounting field is business economics. Co-citation analysis identifies The Accounting Review as the most influential journal. In the bibliographic coupling analysis, the Journal of Financial Reporting and Accounting is the most central publication. The author analysis identifies Alshurafat, Rezaee, and DiGabriele as the most foundational scholars via co-citation and Alshurafat, Beattie, Jones, and Sands as key researchers shaping current intellectual conversations via bibliographic coupling.

Keywords

Forensic Accounting Research , Fraud Detection , WoS Database , Bibliometric Analysis , Network Mapping

Adli Muhasebe Araştırmalarının Bibliyometrik Ağ Haritalama Yöntemiyle Analizi

Abstract

Bu çalışmanın amacı Web of Science veri tabanında indekslenen adli muhasebe çalışmalarının bibliyometrik özelliklerini analiz etmektir. Araştırma 1982-2024 yılları arasını kapsamaktadır. Araştırmada, adli muhasebe çalışmalarının yıllara göre yayın ve atıf sayıları, en etkili araştırma alanları, en çok kullanılan anahtar kelimeler, kaynaklar ve yazarlar arasındaki bibliyografik bağlantılar ile yazarların, kaynakların ve referansların ortak atıf durumu incelenmiştir. Araştırmaya göre, çalışmalar son on beş yılda artan bir yayın ve atıf eğilimi göstermektedir. En sık kullanılan anahtar kelime adli muhasebedir. Adli muhasebe çalışmaları için en etkili araştırma alanı işletme ekonomisidir. Kaynakların ortak atıf analizinde en güçlü dergi Accounting Review ve kaynakların bibliyografik eşleşme bağlantısı açısından en güçlü dergi Journal of Financial Reporting and Accounting’tir. Yazarların bibliyografik eşleşme analizi sonuçlarına göre, Alshurafat, Beattie, Jones ve Sands; Ortak atıf analizinin sonuçlarına göre, Alshurafat, Rezaee ve DiGabriele adli muhasebe alanına en yüksek entelektüel katkıyı yapan yazarlardır.

Keywords

Adli Muhasebe Araştırmaları , Hile Denetimi , WoS Veri Tabanı , Bibliyometrik Analiz , Ağ Haritalama

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