The Accounting Information Quality – A Bibliometric Analysis

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...

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Autores principales: Dorel MATEȘ, Daniela PORDEA
Formato: article
Lenguaje:EN
RO
Publicado: The Body of Expert and Licensed Accountants of Romania 2021
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Acceso en línea:https://doaj.org/article/367020651145408ab4c5265ee728ea4f
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spelling oai:doaj.org-article:367020651145408ab4c5265ee728ea4f2021-11-26T12:59:44ZThe Accounting Information Quality – A Bibliometric Analysis2668-892110.37945/cbr.2021.10.02https://doaj.org/article/367020651145408ab4c5265ee728ea4f2021-11-01T00:00:00Z https://www.ceccarbusinessreview.ro/the-accounting-information-quality-a-bibliometric-analysis-a163d/download-PDF/ https://doaj.org/toc/2668-8921The 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.Dorel MATEȘDaniela PORDEAThe Body of Expert and Licensed Accountants of Romania articlebibliometricsaccounting information qualityscience mappingEconomic history and conditionsHC10-1085FinanceHG1-9999ENROCECCAR Business Review, Vol 2, Iss 10, Pp 9-17 (2021)
institution DOAJ
collection DOAJ
language EN
RO
topic bibliometrics
accounting information quality
science mapping
Economic history and conditions
HC10-1085
Finance
HG1-9999
spellingShingle bibliometrics
accounting information quality
science mapping
Economic history and conditions
HC10-1085
Finance
HG1-9999
Dorel MATEȘ
Daniela PORDEA
The Accounting Information Quality – A Bibliometric Analysis
description 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.
format article
author Dorel MATEȘ
Daniela PORDEA
author_facet Dorel MATEȘ
Daniela PORDEA
author_sort Dorel MATEȘ
title The Accounting Information Quality – A Bibliometric Analysis
title_short The Accounting Information Quality – A Bibliometric Analysis
title_full The Accounting Information Quality – A Bibliometric Analysis
title_fullStr The Accounting Information Quality – A Bibliometric Analysis
title_full_unstemmed The Accounting Information Quality – A Bibliometric Analysis
title_sort accounting information quality – a bibliometric analysis
publisher The Body of Expert and Licensed Accountants of Romania
publishDate 2021
url https://doaj.org/article/367020651145408ab4c5265ee728ea4f
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