The Accounting Information Quality – A Bibliometric Analysis

The Accounting Information Quality – A Bibliometric Analysis

Number 10, October 2021  »  Financial accounting and reporting

Professor Dorel Mateș, PhD
Daniela Pordea, PhD student
West University of Timișoara

Abstract: The concept of accounting information quality has a variety of approaches in accounting research, raising serious debates among both academics and professionals. This is why we were interested in analyzing the relevance of this notion in scientific literature. Our study aims to evaluate and analyze the evolution and structure of scientific publications on accounting information quality, with the main purpose of providing bibliographic sources for researchers who take this topic into account. We have used the bibliometric analysis methodology and have extracted the available information from the Web of Science Core Collection database, one of the most popular scientific publication platforms that contains quality works in terms of accuracy and relevance of scientific research. Based on the data thus obtained, we have used the science mapping method and have examined the geographical areas where the studies on the subject were most frequent, by analyzing the international collaboration of the authors. At the same time, we have analyzed the publications in the sample in terms of the keywords mentioned by the authors. The results we have obtained revealed an important research interest on accounting information quality, both in relation to corporate governance and to financial report and audit quality.
Classification JEL: A14, M40 | Pages: 9-17

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