Journal of Finance and Bank Management

Examine the Effect of Corporate Governance on Financial Reporting Quality: A Bibliometric Analysis
Siti Marlia Shamsudin, Mohd Taufik Mohd Suffian, Norliana Omar, Liyana Ab Rahman

RESUME
The quality of financial reporting plays a pivotal role in establishing a company's transparency and integrity, which in turn influences its reputation and capacity to draw in investors. Effective implementation of corporate governance is anticipated to bolster financial reporting quality by guaranteeing that financial data faithfully represents a company's performance and financial standing. This paper aims to conduct a systematic analysis of publications within the field of corporate governance, offering an overview of the present trends in corporate governance publications and their impact on financial reporting quality by utilising data from the Scopus database. Bibliometric software VoS Viewer is employed to examine various metrics. A sample of 4,067 articles published in the SCOPUS database from 2001 to 2023 was used for the study. The finding indicates a noticeable upward trajectory in corporate governance literature publications involving collaborative efforts among multiple authors from various countries. The country with the highest collaboration is the United States, followed by the United Kingdom, Malaysia, and Australia. This study's result, which focuses on how corporate governance can influence financial reporting, will provide helpful information to researchers, regulators, corporations, and investors.

Full Text: PDF     DOI: 10.15640/jfbm.v11n1a2