Bibliometric Analysis of Research on Corporate Governance and Earnings Management

Abstract

In the realm of finance and accounting, corporate governance and earnings management (EM) are critical subjects that have important academic and practical implications. Good corporate governance strategies are believed to play an important role in minimising opportunistic EM practices and upholding the trustworthiness and integrity of financial data. The purpose of this study is to investigate prior research based on the relationship between CG & EM from 2009 to 2023. To accomplish this, a bibliometric analysis was conducted using the VOSviewer software on articles that were sourced from the dimension database and analysed based on the keywords ‘corporate governance’ and ‘Earnings Management’. The objective of this study was to gain an understanding of the body of literature that already existed on the subject, emphasising possible connections and relationships between corporate governance and the practice of EM. A total of 1,687 articles were found and included in the analysis; these included 178 preprints, 95 chapters, and 1,414 research articles. The analysis was intended to look at publication trends, citation patterns, and the overall influence of research in that field. The result reveals that Indonesia, the USA and China are the top countries that dominate publication production. The analysis also identifies top contributors in terms of authors, journals, and keywords of the publications.