Jul 2026· Golden Ratio of Auditing Research· Vol 7, pp. 01-15· 1 citation· 25 references
Abstract
This study examines the development of Governance, Risk and Compliance (GRC) research in the fields of finance and accounting during the 2020–2026 period using a bibliometric approach. The study analyzed metadata from 464 Scopus-indexed journal articles retrieved through a systematic search and screening process. Bibliometric analysis was conducted using Biblioshiny integrated with the Bibliometrix package in R to examine publication trends, influential publications, conceptual structures, thematic development, and emerging research topics. The findings reveal a substantial increase in GRC-related publications, particularly during 2025–2026, indicating growing academic interest in integrated governance, risk management, and compliance. The most influential studies were associated with corporate governance, enterprise risk management, sustainability, and digital governance, while conceptual mapping demonstrated strong interrelationships among governance, compliance, sustainability, and information systems. Trend analysis further identified artificial intelligence, ESG performance, and sustainability reporting as emerging research themes that are expected to shape future GRC research. This study contributes to the bibliometric literature by providing a comprehensive scientific mapping of GRC research and offers practical insights for researchers, practitioners, regulators, and policymakers in identifying future research directions and strengthening governance, risk management, and compliance strategies.
This study aims to examine the development and integration of Environmental, Social, and Governance (ESG) into financial statement analysis using a hybrid approach that combines bibliometric analysis and a Systematic Literature Review (SLR). The study analyzes Scopus-indexed journal articles published between 2015 and...
Gregorius Jeandry, Zainuddin Zainuddin, Amin Dara et al.· EKUITAS (Jurnal Ekonomi dan...· 0 citations
This study maps the intellectual structure and thematic evolution of Environmental, Social, and Governance (ESG) and Corporate Governance research through a bibliometric analysis of 1,826 Scopus-indexed journal articles published between 2016 and 2025. Using VOSviewer, the study analyzes publication trends, leading aut...
Nor Rahma Rizka, Fitra Izzadieny, Deafatunnizwa Ulfida et al.· Jurnal Wahana Akuntansi· 0 citations
This study aims to develop the knowledge base on corporate governance and sustainable performance through a systematic review of 58 scholarly publications. Using bibliometric analysis of Scopus indexed literature from 2012 to 2025, sustainable performance, ownership structure and sustainable performance, board gender d...
The United Nations adopted the 2030 Agenda, bringing the concept of sustainability into the global economic discourse. Thus, the concept of sustainability and ESG metrics has become essential in corporate development strategies. The current research performs a bibliometric study of scientific publications dated from 20...
Dumitrita Gîrla· Development Through Research...· 0 citations
This research paper aims to analyze the impact and existence of sustainability reporting in the context of sustainable development goals between international requirements and national accounting practices. Thus, the study involved an analysis from two perspectives: 1) a systematic literature review to identify, select...
Cristina-Elena Voicu· The Annals of the University...· 0 citations
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