We revisit the theory of magnetic Raman scattering in Mott insulators with strong spin-orbit coupling,
with a major focus on Kitaev materials. We show that Kitaev materials with bond-anisotropic interactions are
generally expected to show both one- and two-magnon responses. It is further shown that, in order to obtain
the correct leading contributions to the Raman vertex operator R, one must take into account the precise,
photon-assisted microscopic hopping processes of the electrons and that, in systems with multiple hopping
paths, R contains terms beyond those appearing in the traditional Loudon-Fleury theory. Most saliently, a
numerical implementation of the revised formalism to the case of the three-dimensional hyperhoneycomb Kitaev
material β-Li2IrO3 reveals that the non-Loudon-Fleury scattering terms actually dominate the Raman intensity.
In addition, they induce a qualitative modification of the polarization dependence, including, e.g., the emergence
of a sharp one-magnon peak at low energies, which is not expected in the traditional Loudon-Fleury theory. This
peak is shown to arise from microscopic photon-assisted tunneling processes that are of similar type with the
ones leading to the symmetric off-diagonal interaction (known to be present in many Kitaev materials), but
take the form of a bond-directional magnetic dipole term in the Raman vertex. These results are expected to apply
across all Kitaev materials and mark a drastic change of paradigm for the understanding of Raman scattering in
materials with strong spin-orbit coupling and multiple exchange paths.
This paper was accepted for publication in the journal Physical Review B and the definitive published version is available at https://doi.org/10.1103/physrevb.104.144412