
==== Front
Heliyon
Heliyon
Heliyon
2405-8440
Elsevier

S2405-8440(24)13493-7
10.1016/j.heliyon.2024.e37462
e37462
Review Article
Analyzing trends: A bibliometric study of administrative law and forensic accounting in the digital age
AL-Raggad Abdallah Kalaf abdallah.raggad@gju.edu.jo
a
Al-Raggad Mishael m.alraggad@jadara.edu.jo
b⁎
a German Jordanian University, Jordan
b Jadara University, Jordan
⁎ Corresponding author. m.alraggad@jadara.edu.jo
06 9 2024
30 9 2024
06 9 2024
10 18 e374628 4 2024
25 8 2024
4 9 2024
© 2024 The Authors. Published by Elsevier Ltd.
2024

https://creativecommons.org/licenses/by-nc/4.0/ This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
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.

Keywords

Administrative law
Forensic accounting
Digital age
Regulatory compliance
Financial Integrity and bibliometric analysis
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pmc1 Introduction

The disciplines of administrative law and forensic accounting are undergoing significant transformations due to technological advancements and the evolving regulatory landscape of the digital age [1,2]. Administrative law, which oversees regulations in sectors such as finance and accounting, is grappling with the complexities of regulating digital transactions, ensuring data privacy, and addressing cybersecurity issues [3,4]. Similarly, forensic accounting, which applies accounting principles and investigative techniques to uncover financial fraud and misconduct, faces new challenges arising from the vast amounts of electronic data available and the increasing sophistication of cybercrime [5].

The digital revolution has fundamentally reshaped business operations, interactions, and competitive strategies [6,7]. The proliferation of digital transactions has necessitated more sophisticated and technologically adept approaches in regulatory oversight and financial scrutiny [8]. Administrative law has had to adapt to these new forms of digital transactions, ensuring compliance with data privacy standards and cybersecurity protocols [3]. The European Union's General Data Protection Regulation (GDPR) exemplifies regulatory evolution aimed at protecting data privacy in an increasingly digital world. Furthermore, the rise of blockchain technology and cryptocurrencies has posed new regulatory challenges and opportunities for administrative law [2,4].

Forensic accounting has similarly leveraged technological advancements to enhance its investigative capabilities [1]. Techniques such as data mining, artificial intelligence, and blockchain analysis are now integral to detecting and preventing financial fraud [9]. The ability to analyze vast datasets quickly and accurately allows forensic accountants to uncover fraud patterns that were previously undetectable [5]. However, these advancements also bring challenges, including ensuring the integrity and security of digital evidence [10,11].

Despite these advancements, several research gaps remain. The integration of forensic science and technology in combating crime requires further exploration. Specifically, the role of emerging technologies in forensic accounting and their impact on regulatory compliance needs more detailed examination [12]. Additionally, there is a need to analyze how changes in legislation and regulatory standards are being embraced and implemented by forensic scientists and administrative authorities [13].

The digital revolution has compelled businesses to adopt innovative technologies to stay competitive [6,14]. This transformation includes the use of big data, cloud computing, artificial intelligence, and blockchain, which have collectively reshaped business operations [8]. Forensic science, particularly forensic accounting, has evolved to leverage these technologies for more effective methods of detecting and investigating financial crimes. The reliance on technology for forensic investigations is a direct response to the complexity and scale of modern digital crimes [12].

The intersection of administrative law and forensic accounting in the digital era presents opportunities for collaboration and progress [15]. Administrative agencies can harness forensic accounting methods and technologies to strengthen their regulatory oversight and enforcement capabilities [1,13]. Advanced data analytics and artificial intelligence tools can sift through extensive financial datasets to identify fraudulent activities or indicators of non-compliance. Moreover, blockchain technology holds potential for enhancing transparency and accountability in financial transactions, thereby aiding regulatory compliance and forensic investigations [4,9].

However, the digital age also brings challenges for both administrative authorities and forensic accountants [12]. Ongoing education and training are vital to keep abreast of evolving threats and detection techniques due to the rapid pace of technological change [8]. Additionally, ensuring the preservation and security of digital evidence poses unique hurdles in forensic accounting inquiries, necessitating careful consideration of issues such as data integrity, evidence preservation, and legal jurisdiction [10].

The significance of this study lies in its comprehensive analysis of the intersection between administrative law and forensic accounting within the context of the digital age. By mapping trends and identifying influential research, this study contributes to a deeper understanding of how these disciplines are evolving in response to technological advancements. Practically, this research offers insights into how regulatory frameworks and forensic accounting practices can be optimized to address the challenges posed by digital transactions and cybercrime. The novelty of this study is reflected in its bibliometric approach, which provides a unique lens to explore interdisciplinary connections and emerging themes. This study contributes to the literature by highlighting the critical role of technology in shaping regulatory and forensic practices, thereby informing policy-making and professional practice.

The global nature of digital transactions complicates regulatory enforcement, as different jurisdictions have varying regulatory frameworks that may not adequately address transnational financial crimes [3,16]. Addressing these challenges requires collaboration among administrative authorities, forensic accountants, and other stakeholders to develop effective strategies for combating financial crime and ensuring regulatory compliance in the digital age [2]. This collaboration can take diverse forms, including establishing joint task forces, facilitating information exchange initiatives, and fostering partnerships between public and private entities [3,17].

Governments must adapt regulatory frameworks to keep pace with technological advancements and provide sufficient safeguards against financial misconduct [7,18]. This research aims to conduct a comprehensive bibliometric analysis to map trends within these critical fields and explore their intersection in the digital era. Through bibliometric approaches, this study seeks to analyze the evolution of research trajectories, identify influential publications, authors, and countries, and uncover emerging themes and interdisciplinary connections.

This study aims to address the following research inquiries.RQ1 What patterns and trends characterize the distribution of publications over time?

RQ2 Who are the most influential authors, countries, and publishers within the realms of administrative law and forensic accounting?

RQ3 What are the prevailing trends in the fields of administrative law and forensic accounting?

This paper is organized as follows: Section two outlines the Research Methodology, while Section three delves into the Analysis and Results. Section four provides the Discussion, encompassing both theoretical and practical implications. Finally, Section five presents the Conclusion along with the study's limitations and future research directions.

2 Research methodology

Bibliometric analysis is a quantitative research method that systematically investigates patterns of publication, citation, and collaboration within a specific academic domain [18]. By harnessing data from scholarly literature databases such as Web of Science, Scopus, or Google Scholar, bibliometric analysis identifies significant contributions from publications, authors, journals, and institutions in a given field [19]. Employing statistical techniques and visualization tools like citation analysis, co-citation analysis, and bibliographic coupling, bibliometric analysis provides insights into the intellectual structure and dynamics of the research area. It enables researchers to track temporal trends, discern emerging topics, and assess the impact and influence of scholarly works [20]. Furthermore, bibliometric analysis unveils interdisciplinary connections and collaborations, enriching our understanding of interactions across diverse research domains. Thus, bibliometric analysis serves as a potent method for comprehensively synthesizing and comprehending the scholarly landscape within a specific subject [6].

2.1 Selection of research database and data collection

For this bibliometric study, the Web of Science (WoS) database was utilized to examine documents related to “administrative law and forensic accounting.” The analysis encompassed various publication types within the WoS database spanning from 2010 to 2024. Publications in finance, business, economics, management, and law were prioritized during data collection, resulting in a total of 543 research publications. These publications underwent thorough scrutiny based on their titles and keywords, employing both theoretical and empirical approaches. The WoS database, renowned for its multidisciplinary coverage, incorporates citations and abstracts from peer-reviewed articles, industry journals, books, patents, and conference proceedings [21]. With over 15,000 highly relevant publications and more than 50,000,000 categorized documents, the WoS database offers extensive capabilities for data retrieval and analysis, making it an ideal resource for this investigation [6,19].

2.2 Tools for data analysis

In this research, bibliometric networks were constructed and visualized using VOSviewer (version 1.6.20) and Rstudio software, with Microsoft Excel 2021 aiding in computations, table creation, and graphical representations. The Biblioshiny R package was employed to facilitate bibliographic analysis, chosen for its time-saving features, BibTeX support, specialized functionalities, and robust visualization capabilities [7,22].

Despite the availability of various tools such as Gephi, CiteSpace, Sci2, and HistCite, VOSviewer was selected primarily for its flexibility and user-friendly interface [23]. VOSviewer enables the creation of networks encompassing diverse entities like articles, journals, authors, organizations, countries, keywords, or concepts, utilizing various types of connections such as co-authorship, co-occurrence, citation, bibliographic coupling, and co-citation [18]. Its visualization options, including network, density, and overlay visualization, enhance the exploration and interpretation of bibliometric maps. With features like scrolling and zooming, VOSviewer facilitates in-depth analysis, particularly for complex maps containing numerous elements. While VOSviewer is primarily tailored for bibliometric network research, it can also be effectively utilized to generate, visualize, and explore maps using different types of network data [21, [24].

3 Analysis and results

3.1 Evaluation of publication performance

Before embarking on bibliometric mapping, a preliminary assessment of the articles' performance within the Web of Science Core Collection (WoS) was conducted. This assessment primarily scrutinized the publishing performance in the realms of forensic accounting, administrative law, digital era, and digital law. It specifically examined criteria such as productivity, citations, the Web of Science index, and related publications. The data were sourced from the document search results in the WoS. Fig. 1 illustrates the annual occurrence of paper publishing and citations spanning from 2010 to 2024 for a total of 543 articles. In 2023, there was a remarkable surge in citations, peaking at 1100, accompanied by 71 publications. Conversely, the year 2020 saw the highest number of publications, totaling 86, along with 450 citations. These findings were particularly pronounced in the areas of forensic accounting and administrative law. This trend serves as a clear indicator of the escalating significance of these topics in contemporary discourse.Fig. 1 The annual publications and citations over time (2010–2024).

Fig. 1

3.2 Distribution of web of science categories

Fig. 2 illustrates a bar graph detailing the distribution of published papers across diverse categories within the Web of Science (WoS) database. It's noteworthy that the business category exhibits the highest number of publications, with a total of 194 records, accounting for 35.727 % of the total 543 publications analyzed. Following closely is the Law category, which accounts for 190 records, representing 34.991 % of the total publications. Subsequently, the management and economics categories are observed, alongside other categories encompassing the remaining publications. This distribution suggests that the selected keywords are accurate and relevant to the study's topic, as they effectively capture the breadth and depth of the subject matter.Fig. 2 Distributions of published papers across categories in the web of science database.

Fig. 2

3.3 Analysis of authors, publication titles, and publishers with the highest activity

Table 1 presents an analysis of the scholarly impact of various authors using metrics such as h-index, g-index, m-index, total citations (TC), number of publications (NP), and the first year of publication (PY_start). This analysis provides a comprehensive view of the authors' influence based on their citation records and publication outputs.Table 1 Author's local impact.

Table 1Element	h_index	g_index	m_index	TC	NP	PY_start	
De Gregorio G	3	3	0.6	65	3	2020	
Ianenko M	3	4	0.5	18	4	2019	
Bach Mp	2	2	0.667	8	2	2022	
Bozhuk S	2	2	0.333	19	2	2019	
Favale M	2	2	0.143	5	2	2011	
Kim M	2	2	0.5	38	2	2021	
Krasnostavskaia N	2	2	0.333	19	2	2019	
Maslova T	2	2	0.333	19	2	2019	
Pashentsev Da	2	2	0.333	8	2	2019	
Selvadurai N	2	2	0.167	8	3	2013	

De Gregorio G emerges as the most prominent author, with an h-index of 3, indicating three publications that have each received at least three citations. This author's top three publications have garnered a total of nine citations. An m-index of 0.6 reflects balanced growth in highly cited publications relative to the h-index. De Gregorio G has accumulated a total of 65 citations from three publications since 2020, underscoring a significant impact within a short period.

Ianenko M follows closely with similar metrics. With an h-index of 3 and a g-index of 4, Ianenko M's top four publications have been cited a total of 16 times. An m-index of 0.5, along with a total of 18 citations from four publications since 2019, highlights a steady contribution to the field. Bach MP ranks third, exhibiting an h-index and g-index of 2, indicating two publications with at least two citations each and a cumulative total of four citations for their top two publications. An m-index of 0.667 suggests a relatively high number of moderately cited publications. Bach MP has garnered eight citations from two publications initiated in 2022, showcasing a promising trajectory. The remaining authors each possess h-index and g-index values of 2. Their m-indices, total citation counts, publication numbers, and start years vary, reflecting different patterns in their publication and citation impact. For instance, Kim M has an m-index of 0.5 and has accumulated 38 citations from two publications starting in 2021, indicating substantial influence despite a relatively recent start.

Overall, Table 1 offers valuable insights into the scholarly influence and productivity of these authors within the analyzed context. By examining citation metrics and publication records, it enables a nuanced assessment of their contributions to the academic community, highlighting the varying degrees of impact and scholarly presence among the authors.

Fig. 3 presents the primary publication titles associated with the study's keywords within the Web of Science (WoS) database. The leading publication is identified as “AEBMR ADVANCES IN ECONOMICS BUSINESS AND MANAGEMENT RESEARCH,” with 33 records, constituting 6.077 % of the total 543 publications analyzed. Following closely is “MARKETING IDENTITY,” occupying the second position with 14 entries, representing 2.578 % of the overall publications. Ranked third is the conference titled “Modern Management Trends and the Digital Economy: From Regional Development to Global Economic Growth (MTDE 2020)," with 13 records, accounting for 2.394 % of the total count.Fig. 3 Main publication titles linked to study keywords in the Web of Science database.

Fig. 3

The publications listed in Table 2 showcase a diverse range of scholarly sources encompassing law, technology, business, and marketing. Each publication caters to a specific niche: legal issues in computer security (Computer Law & Security Review, 2014), the intersection of intellectual property and competition law (IIC-International Review of Intellectual Property and Competition Law, 2016), broad business research (Journal Of Business Research, 2019), legal implications of information technology (International Journal of Law and Information Technology, 2011), digital transformation across sectors (International Scientific Conference Digital Transformation on Manufacturing, Infrastructure and Service, 2019), retailing and consumer behavior (Journal Of Retailing and Consumer Services, 2021), legal scholarship at Saint Petersburg University (Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo, 2019), marketing and logistics in the Asia-Pacific region (Asia Pacific Journal of Marketing and Logistics, 2021), and various business topics (Business Horizons, 2015). While each publication contributes to its respective field, citation counts and publication frequency serve as indicators of their reach and influence within the scholarly community.Table 2 Publication titles local impact.

Table 2Publication Titles	h_index	g_index	m_index	TC	NP	PY_start	
Computer Law & Security Review	4	8	0.364	99	8	2014	
IIC-International Review of Intellectual Property and Competition Law	4	5	0.444	37	8	2016	
Journal Of Business Research	4	5	0.667	131	5	2019	
International Journal of Law and Information Technology	3	5	0.214	28	6	2011	
International Scientific Conference Digital Transformation on Manufacturing, Infrastructure and Service	3	5	0.5	29	7	2019	
Journal Of Retailing and Consumer Services	3	4	0.75	103	4	2021	
Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo	3	3	0.5	11	6	2019	
Asia Pacific Journal of Marketing and Logistics	2	2	0.5	32	2	2021	
Brics Law Journal	2	3	0.4	13	6	2020	
Business Horizons	2	2	0.2	336	2	2015	

Fig. 4 presents a compilation of publishers that have demonstrated the highest number of record counts within the domain of forensic accounting and administrative law. Leading the list is “Elsevier,” with an impressive 46 records, comprising 8.471 % of the total 543 publications analyzed. Following closely is “Springer Nature,” with 43 records, representing 7.919 % of the total count. “Atlantis Press” secures the third position with 37 records, accounting for 6.814 % of the total count. Additionally, Emerald Group Publishing attains the fourth position, accumulating 35 records, which equates to 6.446 % of the entire count. Collectively, these esteemed publishers constitute 29.65 % of the total number of publishers reported by the WoS database.Fig. 4 Main publishers linked to study keywords in the Web of Science database.

Fig. 4

3.4 Analyses of scholarly trends and core sources

Fig. 5 reveals the evolution of scholarly discussions over time through a frequency analysis of key terms. “Copyright” (five citations, 2014–2016) demonstrates an enduring interest, while “Management” (18 citations, increasing from 2018 to 2022) remains a core area. Recent trends include “big data” (six citations, 2018–2021) gaining traction and a focus on “consumers” (14 citations, 2020–2021). The rising presence of “law” (13 citations, 2018–2022) reflects growing legal considerations. The digital shift is evident, with “information” dominating (19 citations, 2018–2022) and “online” frequently mentioned (15 citations, 2018–2022). Trust (13 citations, rising in 2021–2022) and impact assessment (24 citations, peaking in 2021–2022) are key areas of focus. “Social media” (23 citations, 2019–2023) highlights its pervasive influence. Innovation is emphasized, with “innovation” (19 citations, 2019–2023) appearing frequently. Emerging areas of interest include “intention” and “orientation” (five citations each in recent years) and continued exploration of the “resource-based view” (five citations, 2022–2024). Overall, Fig. 5 offers a snapshot of the dynamic nature of scholarly discourse across various disciplines.Fig. 5 The evolution of scholarly discussions over time.

Fig. 5

Fig. 6 unveils the most prominent publications based on their frequency within a particular field and assigns a “zone classification” to each publication. The top spot belongs to the “Proceedings of the 2nd International Scientific and Practical Conference: Modern Management Trends and the Digital Economy: From Regional Development to Global Economic Growth (MTDE 2020)" (13 occurrences), which falls exclusively within Zone 1 (indicating high importance). Close behind is the “Proceedings of the 1st International Scientific Conference Modern Management Trends and the Digital Economy: From Regional Development to Global Economic Growth (MTDE 2019)" (11 occurrences), also classified in Zone 1. Several publications share the third, fourth, and fifth positions (all with 8 occurrences and classified in Zone 1): “Computer Law & Security Review,” “IIC-International Review of Intellectual Property and Competition Law,” and “Revista la Propiedad Inmaterial.” The “International Scientific Conference on Digital Transformation in Manufacturing, Infrastructure, and Service” secures the sixth position (7 occurrences in Zone 1). Rounding out the top 10 are “BRICS Law Journal,” “International Journal of Law and Information Technology,” “Pravo-Zhurnal Vysshei Shkoly Ekonomiki,” and “Proceedings of the International Conference on Business Excellence” (each with 6 occurrences and classified in Zone 1). The frequent citation of these publications within Zone 1 highlights their significant influence on scholarly discussions concerning modern management trends, the digital economy, intellectual property, competition law, and related interdisciplinary areas.Fig. 6 Core sources by Bradford's law.

Fig. 6

3.5 Mapping the research landscape: clusters and interconnections

This study employed bibliometric analyses and mapping techniques to explore research in administrative law and forensic accounting. Utilizing the Web of Science Core Collection database alongside VOSviewer and RStudio software, the study conducted a co-occurrence analysis, revealing 51 keyword relationships that formed four distinct clusters.

The four clusters were categorized based on the strength and quantity of their connections, resulting in 476 interconnections and an overall link strength of 796, indicating a robust level of interconnectedness among research topics. This significant link strength underscores the prevalence of co-occurrence relationships and the interconnected nature of research topics within this domain.

Fig. 7 depicts the changing landscape of administrative law and forensic accounting research from 2010 to 2024, showcasing a structured evolution in the field. The study underscores the importance of assessing the effectiveness of these research efforts through additional criteria such as specific goals, methodologies, and outcomes [6,21,23].Fig. 7 Presents a network diagram illustrating 51 keywords divided into four clusters, visually representing co-occurrence relationships and their interconnectedness.

Fig. 7

Cluster 1 (Red) delves into a comprehensive examination of the profound and multifaceted impact of artificial intelligence (AI) on digital law and forensic accounting within the digital economy. AI's influence on these domains is both significant and complex, reshaping various aspects of legal practice and financial crime investigation.

Artificial intelligence technologies are transforming legal practice by providing legal professionals with AI-powered tools for tasks such as contract analysis, document review, and legal research [19,25]. These tools significantly expedite data processing compared to traditional methods, allowing for more efficient and accurate handling of vast amounts of information [26]. AI algorithms excel in identifying patterns in case law, analyzing regulatory changes, and making precise legal predictions, which are crucial for staying ahead in a rapidly evolving legal landscape [27]. Furthermore, AI systems contribute to regulatory compliance by automating tasks like risk assessment and due diligence. This automation helps businesses navigate intricate legal landscapes more efficiently, ensuring they adhere to the latest regulations and standards [28]. Digital law encompasses a wide range of issues related to digital technology, including digital privacy, electronic security, e-commerce, intellectual property rights, electronic crimes, electronic transactions, and digital arbitration [29].

One of the notable positive impacts of AI on digital law is its enhancement of the capacity of judicial bodies, investigators, and legal professionals to streamline and improve legal processes [30]. This includes advancements in electronic legal consultations, remote trial procedures, judicial decision-making, and overall improvements in digital justice and data privacy [31]. AI's role in crime prevention and control is also significant, as it proactively identifies cybercrimes and enhances the speed, accuracy, and efficiency of digital investigations into both traditional and electronic crimes [32].

In the realm of forensic accounting, AI plays a pivotal role in identifying and preventing financial crimes and irregularities within the digital economy [33]. AI algorithms demonstrate proficiency in analyzing extensive datasets to detect anomalies, fraudulent behavior patterns, and potential instances of financial misconduct [1]. Leveraging machine learning techniques, forensic accountants can uncover sophisticated fraud schemes that might evade detection using conventional auditing approaches [34]. Additionally, AI-powered tools enhance the speed and precision of financial analysis, enabling forensic accountants to provide timely insights and recommendations to stakeholders [35]. The widespread adoption of AI across various sectors, particularly within economic domains, undeniably impacts digital law and forensic accounting, contributing to more effective financial crime prevention and detection [30].

AI also supports digital investigations and forensic accounting by leveraging big data analysis capabilities to scrutinize complex financial records and digital documents promptly and accurately [19,36]. It assists in fraud detection by analyzing typical patterns of financial activity and identifying suspicious behaviors indicative of fraud, such as number manipulation, identity theft, falsification of financial records, and cyberattacks [37]. This proactive approach not only identifies illegal activities but also minimizes associated risks, bolstering confidence in the financial system and expediting criminal accounting investigations through more efficient data analysis compared to human counterparts [25].

Despite the numerous advantages, challenges persist concerning the impact of AI on digital law and forensic accounting within the digital economy [26]. Key concerns include issues related to digital privacy and security, as well as accountability for AI-driven decisions [38]. Addressing these challenges requires a comprehensive examination and development of legal frameworks to ensure the responsible and equitable use of AI [39]. This necessitates keeping abreast of rapid technological advancements through continuous learning, training, and professional development among investigators and accountants to maintain proficiency in this evolving field [33].

In conclusion, while AI offers transformative benefits to digital law and forensic accounting, ensuring its responsible and ethical use is paramount. Legal frameworks must evolve to address the challenges posed by AI, protecting digital privacy and security while holding AI-driven decisions accountable. Continuous professional development is essential for legal and forensic professionals to adapt to and leverage these technological advancements effectively, ultimately enhancing the integrity and efficiency of legal and financial systems in the digital economy.

Cluster 2 (Green) explores the intricate intersection of commercial law with the profound influence of social media on consumer behavior within the realm of digital marketing. This convergence presents a multifaceted and complex domain with widespread implications across various industries. As social media platforms continue to expand and shape the digital landscape, businesses face the challenge of navigating intricate legal frameworks to engage consumers effectively while ensuring compliance with regulatory requirements [40,41].

The rise of social media has fundamentally transformed the dynamics of consumer-brand interactions, providing platforms for direct engagement, fostering peer-to-peer recommendations, and influencing purchasing decisions through targeted advertising and influencer marketing campaigns [42,43]. Social media platforms offer unparalleled opportunities for brands to engage with consumers at every touchpoint in the consumer journey, from awareness and consideration to purchase and advocacy [44]. User-generated content, social proof, and influencer endorsements play crucial roles in driving brand awareness, fostering brand loyalty, and ultimately converting consumers [45].

Within this evolving ecosystem, commercial law serves as the cornerstone for regulating digital marketing practices. It encompasses a myriad of legal principles and regulations, including advertising standards, consumer protection laws, data privacy regulations, intellectual property rights enforcement, and transparency requirements for sponsored content {47,48}. Businesses must meticulously navigate these legal intricacies to ensure compliance, mitigate legal risks, and uphold consumer trust in an increasingly competitive digital marketplace [46].

The influence of social media on consumer behavior extends beyond mere brand-consumer interactions. It permeates various stages of the consumer journey, providing opportunities for brands to leverage social media's reach and engagement capabilities [47]. However, these opportunities come with significant legal challenges, including issues related to user privacy and data protection, the proliferation of misleading or deceptive advertising practices, and the unauthorized use of intellectual property rights [16]. To address these challenges, businesses must adopt a proactive and holistic approach, integrating legal compliance considerations into their digital marketing strategies from inception to execution [41].

The rapid evolution of social media platforms and digital marketing techniques necessitates ongoing vigilance and adaptation from both businesses and legal practitioners [48]. As new technologies emerge and consumer preferences evolve, regulatory frameworks must evolve in tandem to address emerging legal challenges and safeguard consumer rights in the digital age [49]. Legal professionals specializing in commercial law play a pivotal role in this landscape, providing guidance and counsel to businesses on navigating legal complexities, drafting compliant marketing agreements, resolving disputes, and ensuring adherence to ethical standards and best practices [47].

The intersection of commercial law and social media-driven consumer behavior in digital marketing underscores the importance of a proactive and collaborative approach. This approach involves businesses, legal experts, and regulatory bodies working together to promote responsible and ethical digital marketing practices while fostering consumer trust and confidence in the digital marketplace [43].

The widespread influence of social media extends to various stages of the consumer journey, influencing brand awareness, consideration, purchase decisions, and post-purchase behavior [44]. Brands leverage social media for direct consumer engagement, utilizing user-generated content, social proof, and influencer endorsements to build trust and loyalty. These interactions often lead to increased consumer advocacy and repeat purchases, further solidifying the brand's presence in the market [45].

However, the legal challenges associated with social media marketing are substantial. Issues related to user privacy and data protection are paramount, as businesses must navigate complex regulations to ensure the secure handling of personal information collected during social media interactions [16]. Additionally, the proliferation of misleading or deceptive advertising practices poses significant risks [45,47]. Ensuring transparency in sponsored content and adherence to advertising standards is critical to maintaining consumer trust and avoiding legal repercussions [41].

The unauthorized use of intellectual property rights is another critical concern [16]. Social media platforms often serve as venues for sharing content, and businesses must be vigilant in protecting their intellectual property while respecting the rights of others. This involves addressing issues such as copyright infringement, trademark violations, and the unauthorized use of proprietary content [50].

To effectively navigate these challenges, businesses must adopt proactive strategies that integrate legal compliance considerations into their digital marketing initiatives [40]. This involves ongoing collaboration with legal experts to draft compliant marketing agreements, implement robust data protection measures, and develop ethical advertising practices [47]. Regulatory bodies also play a crucial role in this ecosystem, providing oversight and guidance to ensure that businesses adhere to established legal frameworks and uphold consumer rights [44].

In conclusion, the intersection of commercial law and social media influence on consumer behavior in digital marketing presents a dynamic and complex landscape. By adopting proactive and collaborative approaches, businesses can navigate legal challenges, promote ethical practices, and foster consumer trust in the digital marketplace. This integrated approach is essential for ensuring compliance, mitigating risks, and driving sustainable growth in the evolving digital economy.

Cluster 3 (Blue) explores the pivotal role of technological innovation in empowering entrepreneurship, with a particular focus on the utilization of information technology. The emergence of information technology has instigated profound transformations across various sectors, notably in entrepreneurship [51,52]. This transformation is especially evident when considering the dynamic capabilities that enable the adoption of digital innovations, such as technology-driven entrepreneurship and the expansion of technological markets [53]. Technological advancements, coupled with entrepreneurial initiatives, are widely recognized as key drivers of economic and social progress and stability [54]. Consequently, it is imperative to analyze the interdependencies among the economy, technology, and society to devise effective strategies for enhancing competitiveness in business sectors and fostering the establishment of entrepreneurial ventures [55,56].

Information technology encompasses a broad spectrum of technologies utilized to facilitate the operation, management, and transformation of information in various forms [57]. In the context of entrepreneurship, information technology offers numerous advantages. These include improved communication, enhanced efficiency and productivity, access to global markets, innovation in business models, development of new products or services, reduction in business costs, and increased operational flexibility [58]. Entrepreneurs are continuously seeking new opportunities arising from societal, environmental, and technological changes [59]. Entrepreneurship entails not only establishing a business but also identifying opportunities, taking calculated risks, and demonstrating the determination to translate ideas into reality [60].

Technology-based entrepreneurship introduces novelty, innovation, and research and development-driven products to the market [55]. This type of entrepreneurship focuses on bringing significant changes to both traditional and emerging markets, differentiating it from conventional entrepreneurship [61]. Technology parks play a pivotal role in entrepreneurial ecosystems by enhancing the competitiveness of startups. These parks serve as crucial connectors, facilitating collaboration among communities, universities, government agencies, and institutions to foster innovation. In addition to providing support for startups, technology parks offer consulting services, infrastructure, and act as intermediaries between academic institutions and organizations [56].

In the highly competitive business environment, competition is intensifying at all levels—from local to national and international [62]. Nations are increasingly collaborating to promote business activities, recognizing their direct contribution to economic development. The importance of export business activities is on the rise, significantly contributing to the development of international relations [63]. This collaboration is essential for fostering a global business environment conducive to innovation and growth.

Information technology significantly enhances the efficiency and productivity of entrepreneurial ventures. By streamlining communication and operational processes, IT enables businesses to operate more efficiently and cost-effectively [55]. Access to global markets is another critical advantage, as IT facilitates international trade and commerce, allowing entrepreneurs to reach a broader customer base and tap into new market opportunities [58].

The integration of information technology into business operations drives innovation in business models [6]. Entrepreneurs leverage IT to develop new products and services, creating unique value propositions that set them apart from competitors. This innovation is crucial for maintaining a competitive edge in the dynamic business landscape [59].

Technology parks are instrumental in supporting startups by providing the necessary infrastructure, consulting services, and a collaborative environment [7]. These parks facilitate the commercialization of research and development efforts, bridging the gap between academia and industry. By fostering innovation and collaboration, technology parks enhance the competitiveness of startups and contribute to the overall growth of the entrepreneurial ecosystem [56].

The global business environment is increasingly characterized by international collaboration and export activities [55]. Countries are working together to promote entrepreneurship and innovation, recognizing the economic benefits of international trade. Export activities play a crucial role in this context, contributing to economic development and strengthening international relations [63].

In summary, technological innovation, particularly through the use of information technology, plays a vital role in empowering entrepreneurship. The dynamic capabilities enabled by IT drive innovation, enhance efficiency, and open up new market opportunities for entrepreneurs. Technology parks and international collaboration further support the growth and competitiveness of entrepreneurial ventures. As the business environment continues to evolve, leveraging technological advancements and fostering a collaborative ecosystem will be essential for sustaining economic growth and social progress.

Cluster 4 (Yellow) delves into the legal perspectives surrounding e-commerce and technological digitization, addressing the evolving landscape of online transactions and digital innovation. As e-commerce continues to expand and technological digitization becomes increasingly prevalent, legal frameworks must adapt to effectively regulate and facilitate these advancements [64,65]. Key legal aspects include consumer protection laws, data privacy regulations, enforcement of intellectual property rights, cybersecurity measures, and the validity of electronic contracts [66].

Consumer protection laws are designed to safeguard the rights of online consumers, ensuring equitable practices in e-commerce transactions and addressing issues such as fraud and product liability [67]. Data privacy regulations play a crucial role in protecting consumers' personal information collected during online transactions, emphasizing the importance of consent, transparency, and data security [68]. Enforcement of intellectual property rights is vital for safeguarding creators' rights in digital environments, addressing concerns such as copyright infringement and trademark violations. Cybersecurity measures are essential for protecting e-commerce platforms and consumers from cyber threats, including data breaches and hacking incidents [69]. Additionally, ensuring the validity and enforceability of electronic contracts is crucial for establishing legal certainty and facilitating online transactions [67]. Overall, legal perspectives on e-commerce and technological digitization aim to balance fostering innovation with protecting the rights and interests of consumers and businesses in the digital age [46,70].

In today's dynamic business environment, companies face increasing levels of uncertainty and complexity [71]. The rapid pace of change makes it challenging for companies to attain and sustain a competitive advantage, even within limited timeframes [72,73]. Successfully navigating technological advancements and embracing the ongoing digital revolution, particularly in e-commerce, is a critical challenge that companies must overcome to adapt to industry transformations [74].

E-commerce has become a prominent buzzword in the business world, encompassing more than just conducting business electronically [65]. While traditional electronic business processes involve computerizing conventional operations and conducting them online, e-commerce now extends beyond that [75]. It has evolved to demonstrate that the internet is not merely an alternative channel for marketing or selling products but an innovative platform that seamlessly integrates the entire business process, from production to consumer service [66]. In this digital marketplace, product choices and prices are dynamically updated in real-time based on customer information, creating a cohesive and efficient system [76].

E-commerce plays a crucial role in leveraging digitalization for economic growth, defined as the process by which companies and customers engage in electronic transactions through computer networks [66]. It is instrumental in trade development and offers numerous benefits for businesses, customers, and the overall economy [65,68]. Despite the many advantages offered by e-commerce, its application in business poses challenges and brings new risks, such as cybercrimes and privacy violations [65]. The rise of digitalization introduces new threats, particularly in the absence of a robust legal framework, making cybercrimes and privacy violations more prevalent. Developing countries often encounter obstacles in establishing suitable institutional and legal environments for e-commerce [70]. Additionally, the rapid progress of e-commerce and technological digitization often outpaces the development of corresponding regulations in many areas, resulting in legal gaps that can impact privacy, security, and data treatment. To mitigate these challenges, the implementation of encryption protocols can enhance transaction security [77].

National and international legislative bodies, trade agreements, and international standards have established rules and regulations to control and monitor e-commerce and technological digitization [78]. Adhering to these standards within the legal framework greatly facilitates users in receiving services and protects their privacy and secures their data [79]. In certain countries, governments play an administrative role in regulating the content and form of internet activity [65].

In summary, the legal perspectives on e-commerce and technological digitization encompass a broad range of considerations aimed at balancing innovation with consumer and business protection. As the digital landscape continues to evolve, adapting legal frameworks to address emerging challenges and safeguard rights is essential. By adhering to established standards and continuously updating regulations, it is possible to foster a secure and efficient digital marketplace that supports economic growth and technological advancement.

Table 3 offers a detailed overview of the key findings derived from the cluster analysis, illustrating the interconnected nature of research topics in digital law, forensic accounting, social media, commercial law, technological innovation, and e-commerce. By examining these themes and their implications, businesses, legal professionals, and policymakers can more effectively navigate the complexities of the digital economy. This comprehensive understanding promotes innovation, ensures compliance, and enhances consumer protection in a rapidly evolving technological landscape.Table 3 Comprehensive overview of key findings from cluster analysis.

Table 3Cluster	Key Themes	Key Findings	Examples/Applications	
Cluster 1 (Red)	AI in Digital Law and Forensic Accounting	- AI transforms legal practices and financial crime investigation.

- AI tools expedite data processing and enhance regulatory compliance.

- AI in forensic accounting aids in detecting financial misconduct.

	- AI tools for contract analysis and legal research.

- AI algorithms for regulatory compliance and risk assessment.

- Machine learning techniques to uncover fraud schemes.

	
Cluster 2 (Green)	Social Media Influence on Consumer Behavior and Commercial Law	- Social media reshapes consumer-brand interactions and influences purchasing decisions.

- Commercial law regulates digital marketing practices, ensuring compliance and consumer protection.

- Legal challenges include user privacy, deceptive advertising, and intellectual property rights.

	- Social media platforms for direct consumer engagement and influencer marketing.

- Legal frameworks for data privacy and advertising standards.

- Strategies for integrating legal compliance into digital marketing.

	
Cluster 3 (Blue)	Technological Innovation and Entrepreneurship	- Information technology enhances efficiency, productivity, and global market access for entrepreneurs.

- Technology-based entrepreneurship drives innovation in traditional and emerging markets.

- Technology parks support startups with infrastructure and consulting services.

	- IT tools for streamlining communication and operations.

- Innovation in business models through IT integration.

- Technology parks fostering collaboration between academia and industry.

	
Cluster 4 (Yellow)	Legal Perspectives on E-Commerce and Technological Digitization	- Legal frameworks must adapt to regulate the expanding landscape of e-commerce and digital innovation.

- Key legal aspects include consumer protection, data privacy, intellectual property, and cybersecurity.

- Challenges include cybercrimes, privacy violations, and legal gaps due to rapid technological advancements.

	- Consumer protection laws and data privacy regulations.

- Cybersecurity measures for e-commerce platforms.

- Implementation of encryption protocols for transaction security.

	

3.6 Bibliographic coupling of countries

Fig. 8 illustrates a bibliographic coupling network among countries and territories, established based on specific criteria that require a minimum of five documents per result. The visualization presents up to 8 significant bibliographic relationships, utilizing labels and default circles, where the size of each circle corresponds to its relevance. The proximity of circles on the map indicates proximity in research topics, while connecting lines represent relationships between them. One notable advantage of this map is its capability to identify nations or regions sharing similar characteristics, often observed among countries within the same continent. Particularly noteworthy is Canada, depicted as the largest circle at the center of Fig. 8, with the USA, Italy, and Russia in close proximity. Moreover, Canada holds the highest number of citations, totaling 906, underscoring its pivotal role in advancing administrative law and forensic accounting through the creation of a significant portion of relevant research papers. Following Canada, Italy ranks next with 660 citations, succeeded by the USA with 444 citations during the study period.Fig. 8 Bibliographic coupling of countries.

Fig. 8

4 Discussion

The findings of this study reveal the intricate and interconnected nature of research topics across digital law, forensic accounting, social media influence, commercial law, technological innovation, and e-commerce. These findings are supported by existing literature, highlighting the need for ongoing adaptation and collaboration among businesses, legal professionals, and policymakers. By integrating theoretical insights with practical applications, this study provides a comprehensive understanding of the digital economy's complexities, promoting innovation, compliance, and consumer protection in an evolving technological landscape.

4.1 Theoretical implications

The findings of this study offer several theoretical insights into the evolving fields of administrative law and forensic accounting within the digital era. The bibliometric analysis revealed temporal trends in publication distribution, showcasing how research within these domains has grown and transformed over time. This increase in publications highlights the rising interest in addressing the challenges posed by technological advancements and regulatory changes, which are becoming increasingly critical in administrative law and forensic accounting.

The identification of influential authors, countries, and publishers provides a deeper understanding of the key contributors who are shaping the scholarly discourse in these fields. This knowledge can inform future research directions and encourage collaborations that advance theoretical frameworks and methodologies in administrative law and forensic accounting. For instance, understanding the contributions of specific individuals and institutions helps in pinpointing the centers of excellence and innovation, thereby guiding new researchers to potential mentors and collaborative networks.

Furthermore, the analysis of prevailing trends illuminates emerging topics and areas of focus within these disciplines. The intersection of administrative law and forensic accounting with technology, cybersecurity, and digital transactions presents new avenues for scholarly exploration. For example, the growing importance of cybersecurity in regulatory compliance and financial fraud detection is a novel research area that needs further theoretical development. Researchers like Athanassiou (2016) [3] and Hassan et al. (2023) [4] have emphasized the need for robust frameworks to manage these intersections effectively.

Moreover, identifying interdisciplinary connections highlights the interconnected nature of administrative law and forensic accounting with other domains such as information technology, economics, and criminal justice. This perspective encourages cross-disciplinary collaboration, fostering a holistic understanding of the complex challenges and opportunities in addressing financial misconduct and regulatory enforcement. Such interdisciplinary approaches are supported by scholars like Arner et al. (2016) [80], who advocate for integrating technological, legal, and economic insights to address regulatory issues comprehensively.

4.2 Practical implications

The findings also have significant practical implications for policymakers, regulatory authorities, forensic accountants, legal practitioners, and businesses operating in the digital landscape. Insights from temporal trends and prevailing topics can guide strategic decision-making and resource allocation for research funding and development initiatives. For instance, understanding the evolving nature of administrative law and forensic accounting allows stakeholders to prioritize investigation areas that are most relevant and impactful in addressing contemporary challenges, such as cybercrime and data privacy.

Identifying influential authors, countries, and publishers provides valuable insights for collaboration and knowledge exchange. Policymakers and regulatory authorities can form partnerships with leading researchers and institutions to develop effective regulatory frameworks, training programs, and best practices for combating financial crime and enhancing regulatory compliance. This approach is supported by Dutta (2013) [13], who emphasizes the importance of collaborative efforts in strengthening regulatory oversight.

Businesses can benefit from these findings by collaborating with forensic accountants and legal experts to implement robust internal controls, risk management strategies, and fraud prevention measures tailored to the digital environment. For example, Oladejo and Jack (2020) [9] highlight the role of advanced data analytics and AI in detecting fraudulent activities, which businesses can leverage to improve their fraud detection mechanisms.

The interdisciplinary connections highlighted in this study underscore the importance of cross-sectoral collaboration and information sharing in addressing complex issues at the intersection of law, accounting, and technology. Fostering partnerships between academia, government agencies, law enforcement, and industry stakeholders can lead to innovative solutions that mitigate risks associated with digital transactions, enhance data security, and uphold the integrity of financial markets. This collaborative approach is supported by Pearson and Singleton (2008) [17], who advocate for joint task forces and information exchange initiatives to combat financial crime effectively.

Overall, the practical implications emphasize the importance of leveraging interdisciplinary insights and collaborative networks to navigate the evolving landscape of administrative law and forensic accounting in the digital era. Aligning theoretical knowledge with practical applications enables stakeholders to enhance regulatory compliance, strengthen financial transparency, and promote ethical conduct in the digital economy. By integrating these insights into policy and practice, regulatory authorities and businesses can better adapt to the rapidly changing technological landscape, ensuring robust protection against emerging threats and fostering a stable economic environment.

5 Conclusion

This study offers a comprehensive bibliometric analysis of the evolving fields of administrative law and forensic accounting within the context of the digital era. By examining temporal trends, influential contributors, and prevailing research themes, the study highlights the significant impact of technological advancements and regulatory changes on these disciplines. The findings underscore the importance of interdisciplinary collaboration and the integration of technological, legal, and economic insights to address the complex challenges posed by digital transformations.

5.1 Study's limitations

Despite its contributions, this study has several limitations. Firstly, the analysis is based solely on data retrieved from the Web of Science database, which may not capture all relevant publications in the fields of administrative law and forensic accounting. Additional insights could be gained from other databases such as Scopus and Google Scholar. Secondly, the study focuses on publications from 2010 to 2024, potentially overlooking earlier foundational work that continues to influence current research. Thirdly, the bibliometric methods used, while robust, rely on citation counts and publication metrics, which may not fully reflect the quality or impact of individual contributions.

5.2 Recommendations and future research directions

The findings of this study suggest several important recommendations for practitioners, policymakers, and researchers. Practitioners should embrace advanced technologies such as AI and big data analytics to enhance regulatory compliance and fraud detection and foster collaborations with academic institutions and regulatory bodies to stay abreast of emerging trends and best practices. Policymakers are encouraged to develop and update regulatory frameworks to address the challenges posed by digital transformations, ensuring robust protection against cyber threats and data privacy violations. They should also support interdisciplinary research and cross-sectoral collaboration to create comprehensive strategies for combating financial crime and enhancing regulatory oversight.

For researchers, the study emphasizes the need to explore the intersections between administrative law, forensic accounting, and emerging technologies to develop new theoretical frameworks and methodologies. Comparative studies across different jurisdictions are crucial to understanding the global implications of digital transformations and regulatory responses. Future research should aim to expand data sources by incorporating additional databases such as Scopus, Google Scholar, and industry-specific repositories to capture a broader range of publications and insights. Longitudinal studies are needed to trace the evolution of key themes and contributions over a more extended period, providing a deeper historical context for current trends.

Additionally, qualitative analysis through interviews and case studies can complement bibliometric methods to gain a richer understanding of the practical implications and challenges faced by practitioners and policymakers. Comparative research should investigate the differences and similarities in regulatory approaches and technological adoption across various countries and regions, offering insights into best practices and potential areas for harmonization. Finally, fostering interdisciplinary research that integrates insights from law, accounting, information technology, and economics will be crucial for developing holistic solutions to contemporary issues. Addressing these recommendations and pursuing the identified research directions will enhance the understanding and effectiveness of regulatory frameworks and practices in a rapidly evolving technological landscape.

In conclusion, this study highlights the dynamic and interconnected nature of research in administrative law and forensic accounting within the digital era. By identifying key trends, contributors, and interdisciplinary connections, the findings provide a valuable foundation for future research and practical applications. Addressing the identified limitations and pursuing the recommended research directions will further enhance the understanding and effectiveness of regulatory frameworks and practices in a rapidly evolving technological landscape.

Disclosure of interest

The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.

Declaration of funding

No funding was received for the research conducted in this study.

Data availability statement

The data have been included in the article and supplementary material.

CRediT authorship contribution statement

Abdallah Kalaf AL-Raggad: Writing – review & editing, Validation, Supervision, Project administration, Investigation, Conceptualization. Mishael Al-Raggad: Writing – original draft, Visualization, Resources, Methodology, Formal analysis, Data curation.

Declaration of competing interest

The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
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