A Bibliometric Analysis of Forensic Accounting Research: Unveiling its Impact on Tax Fraud Detection in SAARC Countries

Abstract

This study explores the scholarly output of forensic accounting research within the South Asian Association for Regional Cooperation (SAARC) nations using a bibliometric analysis of 25 articles retrieved from the Scopus database (2010-2023). The analysis identifies a growing interest in forensic accounting, particularly since 2017. Prominent scholars focus on tax evasion, big data analytics, and algorithmic fraud detection. The Indian Institute of Technology Hyderabad emerged as a leader in publications. Author co-citation analysis revealed thematic clusters around "Crime and Fraud Detection" and "Taxation and Data Mining." The increasing number of publications shows that the research landscape is maturing. Future research opportunities will prompt us to explore contemporary financial crimes, leverage advanced analytics (machine learning, data visualization, blockchain), and bridge the academia-industry gap to ensure the practical application of research findings. This focus on strengthening forensic accounting within SAARC countries will contribute to regional financial stability, economic growth, and the investigation of tax fraud detection.