Scientific publication analysis: financial reporting quality insight

Abstract

After most shocking accounting scandals happen to Enron and WorldCom, most of the countries around the globe started to analyse their existing financial standards realising the importance to have sturdy corporate governance in order to produce high quality financial report. To further understand the nature of the research topic, a broad of research association is necessary. This study focus on conducting bibliometric analysis, with the objective to determine the research trend especially in FRQ area based on total publications, co-authorship among countries and authors, and co-occurrence of authors keywords. Bibliometric analysis is a method of analysing database publication trend based on specific area such as FRQ, risk and economics. By using Scopus database, total of 396 articles is extracted between 1993 to 2018. The result suggested that, the interest on FRQ study start to bloom from 2008 and experience a steady increment until 2018. About 50 percent of the total global publication of FRQ research area was published by researchers from USA and China, leading the other countries like Indonesia, Korea and Malaysia. It is also documented that top research institute who actively publishes on FRQ research also coming from USA. The recent sub-theme of FRQ arguably focusing other area such earnings management and discretionary accruals. This study arguably important to professional bodies in their attempt to convince the directors the benefit associated by enhancing the quality of FRQ.