Author

  • Zaiza Norsuriati Zainal Zakaria

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Nor Haliza Che Hussain

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Yunita Awang

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Shazalina Mohamed Shuhidan

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Malaysia
    • Malaysia

Abstract

This research examines the evolution of scholarly interest in artificial intelligence (AI) in forensic accounting and risk management. Using a dataset of 261 publications indexed in Scopus between 2002 and mid-2025, the study examines shifts in publication trends, recurring topics, and gaps that remain underexplored. Bibliometric tools, including VOS viewer, Microsoft Excel, and Publish or Perish, were used to analyse citation activity, author collaborations, and keyword patterns. A noticeable increase in published work was seen after 2017, with “forensic accounting” and “fraud” being the most frequently used terms. The results indicate an increasing academic focus on technologies such as blockchain, big data, and advanced analytics. Most studies have been published in peer-reviewed outlets, particularly within the domains of Business, Management, and Accounting. Jordan stands out for its consistent research output, supported by active engagement from several scholars and academic institutions. Eight major themes were identified, covering governance and fraud control, professional skills, financial crime investigation, emerging technologies, forensic audit practices, audit roles, localized education, and analytical methods. Although this review is confined to English-language articles listed in Scopus, it still offers a clear overview of the progression of research in this field over time. It highlights prevailing trends, significant areas of concentration, and existing gaps, providing useful guidance for both researchers and practitioners. With the evolution of AI, this study’s results could also guide future developments in forensic accounting, fraud detection, and risk management.

Keywords

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How to Cite

Zainal Zakaria, Z. N., Che Hussain, N. H., Awang, Y., & Mohamed Shuhidan, S. (2025). Smart Forensics: Tracing the Rise of Artificial Intelligence in Forensic Accounting, Fraud Detection and Risk Management. Information Management and Business Review, 17(2(I)S), 51-68. https://doi.org/10.22610/imbr.v17i2(I)S.4565

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Copyright (c) 2025 Zaiza Norsuriati Zainal Zakaria, Nor Haliza Che Hussain, Yunita Awang, Shazalina Mohamed Shuhidan (Author)

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Vol. 17 No. 2(I)S (2025) AI in Audit, Workplace Safety & Digital Consumer Society View issue contents

Published

2025-08-10

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