Significance of Forensic Accounting Techniques in Corporate Governance

Abstract

This chapter intends to contribute to the analysis of forensic acounting (FA) techniques through a bibliometric review of the existent literature in order to understand the current state of FA research as well as to contribute to the analysis of the influence of FA on corporate governance. Although FA is a modern discipline, in recent years its relevance has been growing very quickly, with the aim to study the use of accounting skills to investigate fraud, embezzlement, and other irregularities hidden as financial transactions. However, no recent study tries to update the current state of the research over this topic. To do so, the authors conduct a bibliometric analysis. The study describes the evolutional research studies published in the digital library Scopus between 2005 and 2020 and compares the results obtained in evolutionary terms. Considering only the FA publications, the Scopus analysis led to a total database of 192 documents. However, this sudy focuses on the research that relates FA and corporate governance concentrating the bibliometric analysis in the Scopus database.