Jul 2026· West Science Accounting and Finance· 0 citations· 19 references
Abstract
This study aims to examine the development, intellectual structure, and emerging research trends in the field of local government financial reporting through a bibliometric analysis approach. The study utilizes scientific publications indexed in the Scopus database and applies bibliometric techniques using VOSviewer to analyze publication trends, citation performance, keyword co-occurrence, co-authorship networks, institutional collaboration, and country contributions. The findings indicate that research on local government financial reporting has experienced significant development, with major research focuses centered on financial reporting, public sector accounting, transparency, accountability, and government financial management. Citation analysis identifies influential studies that emphasize voluntary financial disclosure, governmental accounting reform, IPSAS adoption, and e-government as important foundations in strengthening public sector accountability. The keyword analysis reveals that recent research directions have expanded toward sustainability, risk management, earnings management, and digital transformation, demonstrating a shift from conventional reporting practices toward broader governance and accountability perspectives. Furthermore, collaboration analysis shows that research activities are dominated by countries such as the United States, the United Kingdom, Italy, Australia, and Indonesia, although international collaboration remains concentrated among specific research networks. This study contributes to the existing literature by providing a comprehensive mapping of knowledge development and identifying future research opportunities in local government financial reporting, particularly regarding technological innovation, sustainability-oriented reporting, and institutional reform in public sector financial governance.
Environmental, Social, and Governance (ESG) disclosure has become an increasingly important research area due to growing demands for corporate transparency, sustainable business practices, and responsible investment decisions. This study aims to examine the development, intellectual structure, and emerging research trends in ESG disclosure literature using a bibliometric analysis approach. Data were collected from the Scopus database by identifying relevant publications related to ESG disclosure, sustainability reporting, and corporate sustainability. The collected documents were analyzed using VOSviewer to perform keyword co-occurrence analysis, citation analysis, co-authorship analysis, institutional collaboration analysis, and country collaboration mapping. The findings reveal that ESG disclosure research has experienced substantial growth and is primarily focused on themes related to ESG practices, sustainability reporting, corporate social responsibility, financial performance, stakeholder theory, and corporate governance. Influential studies indicate that ESG disclosure plays an important role in enhancing corporate value, improving transparency, reducing information asymmetry, and strengthening stakeholder relationships. The thematic evolution analysis further demonstrates a transition from conventional sustainability reporting toward emerging research areas involving artificial intelligence, machine learning, carbon disclosure, ESG performance measurement, and sustainable investment. The collaboration analysis highlights the dominant contributions of countries such as China, the United States, the United Kingdom, India, and Italy, reflecting the global and interdisciplinary nature of ESG disclosure research. This study contributes to the existing literature by mapping the knowledge structure of ESG disclosure and identifying future research opportunities related to digital ESG assessment, regulatory harmonization, and sustainable corporate value creation.
L. Judijanto· Sustainable Development Insi...· 0 citations
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 2025 to map publication trends, dominant themes, the intellectual structure, and the evolving direction of ESG research. The findings reveal that ESG research has grown significantly and become increasingly integrated into mainstream accounting and finance literature. The major research themes include ESG reporting, non-financial disclosure, IFRS, assurance, risk management, and corporate value creation. The SLR findings indicate that ESG is no longer regarded as supplementary information but has evolved into an analytical dimension that enhances the assessment of corporate performance, risk, reporting quality, and sustainability. ESG integration is driven by regulatory pressure, reporting standardization, governance quality, information credibility, and the growing demand from stakeholders for transparent information. This study contributes conceptually by emphasizing the importance of an integrated financial statement analysis framework that combines financial and non-financial information to support higher-quality decision-making.
Gregorius Jeandry, Zainuddin Zainuddin, Amin Dara et al.· EKUITAS (Jurnal Ekonomi dan...· 0 citations
Earnings management remains one of the most extensively investigated phenomena in accounting and corporate governance research, reflecting persistent scholarly concern over the reliability of financial reporting. This study conducts a bibliometric analysis to map the intellectual structure, research trends, influential publications, and collaboration patterns within earnings management scholarship indexed in the Scopus database. Data were analyzed using VOSviewer to perform keyword co-occurrence analysis, overlay and density visualization, citation analysis, co-authorship analysis, institutional collaboration mapping, and country-level distribution mapping. The results reveal three major thematic clusters: a methodological and demographic cluster associated with empirical research design, a financial-economic cluster centered on earnings, investment, and decision making, and a governance cluster dominated by earnings management, corporate governance, accruals, and agency theory. Citation analysis identifies foundational works on discretionary accrual measurement and real activities manipulation as the most influential contributions shaping the field. Co-authorship and institutional mapping reveal relatively fragmented research communities anchored by prolific scholars, while country-level analysis indicates pronounced dominance of United States-based institutions with limited international collaboration density. This study contributes a structured overview of earnings management research development and identifies research gaps concerning governance mechanisms, real activities manipulation, and cross-country institutional context for future scholarship.
Loso Judijanto, Dila Padila Nurhasanah, Ilham Akbar Bunyamin· West Science Social and Huma...· 0 citations
This study analyses the development, conceptual foundations, and emerging directions of Environmental, Social, and Governance (ESG) research, with particular emphasis on its contribution to business sustainability and financial performance. It aims to map the dominant research themes in the ESG literature, examine the contributions of prominent authors, institutions, journals, and countries, and identify promising avenues for future research. The study adopts a quantitative bibliometric approach based on secondary data drawn from the Scopus database. A structured screening procedure was applied to peer reviewed journal articles, conference proceedings, and review papers published in English between 2015 and 2025 that explicitly addressed ESG concepts, yielding a final sample of 2,878 publications from 607 journals. Bibliometric indicators, including authorship patterns, citation structures, institutional and country contributions, journal sources, and keyword co occurrences, were examined using VOSviewer and R Studio (Biblioshiny). The findings indicate significant expansion and diversification of ESG research over the study period, organised around six core thematic clusters: sustainable development, business values, corporate social responsibility, ESG disclosure, ESG investment, and corporate strategy. The study identifies the most influential contributors and sources shaping ESG scholarship and points to growing research opportunities in the strategic and financial integration of ESG factors.
Abhishek Jain, Prabhat Kumar Sharma, Alok Mishra et al.· International journal of bus...· 0 citations
Purpose – The study aims to conduct a bibliometric analysis of the existing academic literature on Central Bank Digital Currency (CBDC) and its impact on the Indian economy. The review highlights key research themes, influential contributions, and future research directions. Findings – The findings indicate a significant surge in CBDC research, particularly post-2020, driven by India's digital rupee initiatives. Key research themes include monetary policy implications, financial inclusion, payment system efficiency, and regulatory challenges. The bibliometric analysis identifies leading authors, institutions, and journals contributing to the discourse, with a growing international collaboration trend. However, research gaps remain in empirical studies assessing India's CBDC pilot, its environmental impact, and cross-country comparative analyses.Practical implications – The review offers valuable insights for policymakers, financial institutions, and researchers by identifying research trends and thematic gaps, thereby guiding future investigations and policy decisions regarding CBDC implementation in India. Originality – This study contributes to the literature by systematically mapping the intellectual landscape of CBDC research in the Indian context. The findings help bridge knowledge gaps and inform future policy frameworks for digital currency adoption.
Tanya Khaneja, Mohd Fardeen, Simnu Bhatia et al.· International journal of com...· 0 citations
This study examines the global evolution of performance audit research over the past five decades by identifying publication trends, influential contributors and dominant thematic developments. A bibliometric methodology was employed using 800 publications indexed in the Scopus database from 1975 to 2025. Performance analysis and science-mapping techniques were conducted using Harzing’s Publish or Perish and VOSviewer to analyse citation patterns, co-authorship networks and keyword co-occurrence relationships. The findings reveal substantial growth in performance audit scholarship, particularly after 2010, with the United States, United Kingdom and Australia emerging as dominant contributors. The literature remains strongly centred on public-sector governance, accountability and managerial reform, while themes related to ESG reporting, digital governance, AI-assisted auditing, sustainability evaluation and cross-sector applications remain comparatively underdeveloped. Citation patterns further indicate that influential studies primarily emphasise performance measurement and organisational control rather than broader public value and societal outcomes. Theoretically, the study demonstrates that performance audit research has evolved operationally but remains institutionally driven and conceptually fragmented, highlighting the need for more integrative and outcome-oriented frameworks. Practically, the findings provide insights for policymakers, Supreme Audit Institutions and statutory bodies, including zakat institutions, to strengthen performance auditing as a mechanism for organisational learning, governance improvement and outcome-oriented accountability. The originality of this study lies in providing one of the earliest comprehensive bibliometric syntheses of global performance
Mohd Suffian Mohamed Esa, Hairunnizam Wahid, S. E. Yaacob· International Research Journ...· 0 citations
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