Research in public accounting in the years 2010 to 2020: a bibliometric analysis

• Autor(es): Rua, Susana ; Silva, Rui ; Quesado, Patrícia
• Data: 2024
• Identificador Persistente: http://hdl.handle.net/11110/2805
• Origem: Politécnico do Cávado e do Ave
• Assunto(s): Bibliometric analysis; Public Accounting; Research
• Tipo de Documento: Artigo científico
• Idioma: Inglês

Descrição

Purpose: In view of the recent reforms in public accounting, driven by factors such as the need for comparability of information at international level and the credibility of public accounts, research in this area of knowledge it has successively gained importance, in the most diverse themes. Thus, this work aims to carry out a bibliometric analysis of public accounting research in the period from 2010 to 2020. Methodology: Bibliometric study carried out on articles published in the area of public accounting and in the Web of Science and Scopus databases, between 2010 and 2020. Results: We conclude that only 117 articles on public accounting were published in these databases, with the articles of 2010, 2013 and 2014 being the most cited. We also found that the journals with the greatest impact on publications related to this area of knowledge are Behavioral Research in Accounting, the Journal of Business Ethics and Auditing-A Journal of Practice & Theory. However, Behavioral Research in Accounting leads the vast majority of impact indexes. Regarding the countries and universities with the largest number of publications, the USA and respective universities of Clemson University, University of Mississippi and University of Valle stand out, followed by China and Colombia. Originality: This bibliometric analysis makes an important contribution in that it allows researchers in this area to understand where research on public accounting is and to make future research decisions, to bridge the remaining research gaps.