2026· International Research Journal of Multidisciplinary Scope· Vol 07, pp. 1735-1756· 0 citations· 63 references
Abstract
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
The study aims to systematically map and synthesize the global research landscape on bank performance by employing a bibliometric approach. Using Biblioshiny as an analytical tool, the study conducts a structured extraction and comprehensive analysis of literature indexed in the scopus database. This process results in a final dataset consisting of 2,636 peer-reviewed articles published between 1990 and 2026. The analysis explores key dimensions, including publication trends, influential countries, leading institutions, prominent authors, and high-impact journals, as well as the intellectual and conceptual structures that underpin bank performance research. The findings reveal that the literature has historically been dominated by contributions from advanced economies with well-established financial systems, particularly the United States and several European countries. However, there has been a noticeable increase in contributions from developing and emerging economies in recent years, reflecting a more geographically diverse research landscape. From a conceptual perspective, bank performance research continues to be strongly anchored in core themes such as profitability, financial performance, efficiency, and corporate governance. Nevertheless, thematic evolution and trend analyses indicate a gradual shift toward more multidimensional perspectives. Recent studies increasingly integrate topics such as risk management, sustainability, digital transformation, financial technology (fintech), and environmental, social, and governance (ESG) considerations. Furthermore, external shocks most notably the COVID-19 pandemic along with rapid digitalization, have significantly influenced both research directions and methodological approaches. Despite the expanding scope of the literature, the study identifies persistent conceptual fragmentation, particularly in efforts to simultaneously integrate governance, risk, technology, and sustainability within unified analytical frameworks. Overall, this study provides a comprehensive overview of the evolution, dominant themes, and emerging research opportunities in bank performance studies, offering valuable insights for researchers, policymakers, and practitioners aiming to foster more resilient, adaptive, and sustainable banking systems.
Firmansyah Arifin, Yuliani Yuliani, I. Andriana et al.· Multidisciplinary Reviews· 0 citations
This study investigates the evolution and intellectual structure of research linking corporate social responsibility (CSR), environmental, social and governance (ESG) practices, financial performance and financial analyst behavior. It aims to identify influential contributions, thematic clusters, and emerging trends in this interdisciplinary field.
A bibliometric analysis was conducted using data retrieved from the Scopus database covering the period 1993–2023. The final dataset included 568 documents. Biblioshiny (R package Bibliometrix) was used for descriptive statistics, while VOSviewer was employed for science mapping, including co-citation, co-word, and collaboration networks. Thematic evolution was also examined across two time periods to capture the dynamics of the field.
Results reveal that while CSR, ESG, financial performance, and analyst coverage are increasingly studied, the literature remains fragmented. Dominant research streams focus on firm value implications of CSR, ESG disclosure practices and the role of financial analysts in shaping corporate sustainability. Emerging areas include ESG assurance and analyst bias.
This study is the first to apply bibliometric methods to examine the intersection of sustainability, financial performance, and analyst behavior. It provides a structured overview of the field, identifies knowledge gaps and proposes a research agenda for scholars, investors and regulators.
Nesrine Bedoui, Ayman Ajina· EuroMed Journal of Business· 0 citations
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.
L. Judijanto, Yendri Deswin· West Science Accounting and...· 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 aims to analyze the development of research on internal auditors, accounting complexity, and gender equality using a bibliometric approach. The study utilized 103 scientific articles obtained from the Dimensions database using keywords related to internal auditor, accounting, auditing and accountability, and gender equality. Data were analyzed using VOSviewer software through network visualization, overlay visualization, density visualization, and mapping of collaborations among authors, organizations, and countries. The results indicate that publications related to internal auditors, governance, audit quality, and gender diversity have increased significantly, particularly during the 2023–2025 period. The keywords governance, audit quality, auditor, committee, and board diversity emerged as dominant themes within the research network. The overlay visualization analysis reveals a shift in research focus from traditional themes toward issues such as female leadership, gender effect, diverse board, and lower earnings management. Furthermore, international collaboration analysis shows that the United Kingdom, the United States, and China are the most dominant countries within the research network. This study concludes that internal auditors, accounting complexity, and gender equality are strongly interconnected in the development of modern governance and have become important themes in the field of accounting, auditing and accountability.
La Ode Abdul Rakhman, Wahyu Amalia· UMMagelang Conference Series· 0 citations
This study analyzes the structure and evolution of international scientific production on corporate governance and firm performance. A descriptive, quantitative scientometric study was conducted using 552 articles indexed in Scopus between 1992, the year of the first article on the topic, and 2025, covering the entire historical series of output in the field. The records were examined through production and citation indicators and through networks of journal co-citation, co-authorship, keyword co-occurrence, and country collaboration, supported by VOSviewer. The results show continuous expansion of the field, with the highest annual volume in 2025 (71 articles) and a concentration of 38.6% of the publications in the 2021-2025 five-year period. Production is distributed across 154 journals and 74 countries, with the United States, the United Kingdom, and India in central positions. The networks reveal three predominant strands: finance and economics, strategic management, and business ethics/sustainability. The empirical literature remains heterogeneous regarding the effect of governance on performance, with positive, mixed, neutral and, to a lesser extent, negative results. The field is consolidated but still requires comparative designs, multidimensional measures of governance and performance, and greater attention to institutional differences between countries.
Paulo Henrique Vieira Gomes, B. Fernandes· Revista de Estudos Interdisc...· 0 citations
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