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
- Forensic Accounting Search this journal for Forensic Accounting (opens in a new tab)
- Artificial Intelligence Search this journal for Artificial Intelligence (opens in a new tab)
- Fraud Detection Search this journal for Fraud Detection (opens in a new tab)
- Risk Management Search this journal for Risk Management (opens in a new tab)
- Bibliometric Analysis Search this journal for Bibliometric Analysis (opens in a new tab)
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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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Keywords
- Forensic Accounting Search this journal for Forensic Accounting (opens in a new tab)
- Artificial Intelligence Search this journal for Artificial Intelligence (opens in a new tab)
- Fraud Detection Search this journal for Fraud Detection (opens in a new tab)
- Risk Management Search this journal for Risk Management (opens in a new tab)
- Bibliometric Analysis Search this journal for Bibliometric Analysis (opens in a new tab)
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Vol. 17 No. 2(I)S (2025)
AI in Audit, Workplace Safety & Digital Consumer Society
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