The Research Evolution,Hotspot Tracking and Outlook of Forensic Accounting
Forensic accounting plays an irreplaceable role in controlling economic crimes,preventing financial fraud and maintaining market order.In recent years,it has received extensive attention from accounting and law scholars both domestically and internationally,resulting in a wealth of research findings.To better extract the current research status and characteristics,research hotspots,development challenges,and future research directions of forensic accounting,as well as to enhance enterprise compliance management and risk governance,this study utilizes knowledge mapping and thematic analysis.Using CiteSpace literature visualization software,1,550 academic papers collected by CNKI between January 1999 and June 2024 are used as research samples.The study examines research topics,research institutions,keyword co-occurrence,keyword clustering,annual keyword changes,and other aspects.The research indicates that forensic accounting in China has undergone three phases:the initial stage,the growth stage,and the decline stage.Its research hotspots include areas such as the cultivation of forensic accounting talent,accounting and legal services,judicial identification,financial fraud,corporate governance,accounting legal risk,international trade and anti-dumping,internal auditing,and business ethics,among others.Despite its broad prospects,the development of forensic accounting in China faces challenges,including the absence of professional associations,lack of distinctive talent cultivation,and insufficient application of digital technology.To break through these development bottlenecks and enhance the sustainable development capabilities of enterprises,forensic accounting should adapt to the digital economy transformation.It is essential to establish and improve relevant laws,refine technical appraisal standards,and strengthen the training of interdisciplinary forensic accounting professionals.Furthermore,continuous improvement of the financial supervision system is necessary to ensure enterprises operate in compliance with regulations.
NETL
NSTL
万方数据
