Forensic accounting research around the world

Peterson Ozili

MPRA Paper from University Library of Munich, Germany

Abstract: This paper reviews the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. The study used the thematic and systematic literature review methodology to analyse the existing literature in forensic accounting research. It was found that the major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of forensic accounting research is relatively small compared to the quantity of research in other accounting specializations. forensic accounting research is well developed in the U.S. and Canada, and is less developed in Europe, Oceania and Asia. There is high interest in forensic accounting research in African countries. There is a relatively low global interest in Internet information about ‘forensic accounting research’ compared to global interest in other forensic accounting topics. Areas for future research includes the role of the environment, digitalization, religiosity, and sustainable development in forensic accounting. The implication of the findings is that forensic accounting research around the world is lopsided as some regions have more advanced FAR compared to other regions. There is a need for even development of forensic accounting research across all regions and a need to publicize the outputs of forensic accounting research to a larger audience to increase people’s interest in forensic accounting.

Keywords: forensic accounting; forensic accounting research; skills; fraud detection; forensic accounting theory; fraud motivation. (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 M48 M49 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc
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