Heliyon (Sep 2024)
Analyzing trends: A bibliometric study of administrative law and forensic accounting in the digital age
Abstract
This research conducts an extensive bibliometric analysis to explore trends and patterns in administrative law and forensic accounting within the digital era. Utilizing the Web of Science database, we employ VOSviewer software for bibliometric analysis, incorporating statistical techniques such as cluster analysis, co-occurrence analysis, and bibliographic coupling of countries to scrutinize 543 publications from 2010 to 2024. Our findings reveal a growing interest and relevance in administrative law and forensic accounting, reflecting the complexities stemming from technological advancements, regulatory changes, and financial misconduct in the digital age. Identifying influential contributors, emerging topics, and interdisciplinary connections underscores the interconnectedness of these fields, emphasizing the need for collaborative efforts to tackle multifaceted challenges in the digital landscape. Recommendations for practitioners, policymakers, and researchers include embracing advanced technologies, updating regulatory frameworks, and fostering interdisciplinary research. Future research directions suggest expanding data sources, conducting longitudinal studies, and integrating qualitative analyses to provide a richer understanding of practical implications and challenges. This study provides a valuable foundation for enhancing regulatory compliance, financial transparency, and ethical conduct in the digital economy, promoting innovation and consumer protection in a rapidly evolving technological landscape.