Karadeniz International Scientific Journal

This is an internationally refereed social science journal that is published every three months (quarterly) in electronic-based and print-based since 2009. The journal publishes four issues each year (March, June, September, and December).

The publication language of this journal is Turkish, English, or Russian.

This is an open-access journal. Therefore, all issues and articles published so far can be accessed free of charge from the journal's website.

 

INVESTIGATION OF STUDIES IN AUDIT AND FORENSIC ACCOUNTING WITH BIBLIOMETRIC ANALYSIS TECHNIQUE

Seyhan ÖZTÜRK

Cihan YILMAZ

Following the world-wide accounting scandals, auditing and in particular its field ―forensic accounting‖ is important and one step forward. A lot of scientific publications have been made in the academic fields with the increasing importance of this issue in our country and worldwide. The purpose of this study is both to describe and evaluate academic publications in the field of forensic accounting and auditing. For this purpose; given publications at a certain time and place; by analyzing on the basis of such criteria as subject matter, key words, published countries, publication dates, types of publications, citations they receive; bibliometrics of international academic publications in the field of auditing and forensic accounting have been uncovered. Data files of the academic publications (articles, papers, book chapters, editorial publications, etc.) scanned in SSCI (Social Sciences Citation Index) which was made in the area of auditing and judicial accounting from 1960 to the day of the year (2018-February) were analyzed in the VosViewer program . The results are in the light; it can be said that the importance given to this area in recent years has increased in the sense of academic publications.

Keywords: Auditing, Accounting Auditing, Forensic Accounting, Fraud, Bibliometric Analysis Technique

 

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