Financial Reporting Quality Through the Lens of Literature: Trends, Patterns, and Projections

ABSTRACT

Purpose – The purpose of this study is to pinpoint the main contention presented by leading international financial reporting research, as well as to present a thorough knowledge mapping and an in-depth analysis in this field. Design/methodology/approach – The bibliometric analysis uses PRISMA to summarise stud-ies related to financial reporting quality research area. Scopus database has been used for data collection due to its board coverage and reputation as a scientific article analysis resource. A complete keyword search yielded 6471 publications in the database. Applying inclusion and exclusion criteria narrowed the final search to 3679 relevant articles. The knowledge mapping based on VOSviewer was heavily utilized in this work for data visualisation and analysis. Findings – Since 2021, scholarly articles on financial reporting quality articles have increased, suggesting a greater focus on this topic. The list of major publications, policymakers, and in-stitutions that contribute to this issue shows a global effect. The study emphasises the most prolific authors and main research keywords reflecting the multidisciplinary nature of finan-cial reporting quality research. Originality/value – This study is among the pioneers to shed light on the current research status of financial reports and their quality using the bibliometric method and the newest data. This article also suggests that collaborations between scholars and institutions require to be enhanced for high-quality financial reports.

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