《新兴经济体会计杂志》十年:回顾与文献计量分析

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2021-12-20 DOI:10.1108/jaee-03-2021-0089
K. Najaf, Osama F. Atayah, Susela Devi
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引用次数: 10

摘要

《新兴经济体会计期刊》(Journal of Accounting in Emerging Economies, JAEE)创刊于2011年,旨在发表有关新兴经济体当代会计问题的研究。本研究采用文献计量学和科学计量学方法,对期刊绩效、突出主题、作者贡献和引文结构等方面进行了深入分析。进行了内容分析,以提供对JAEE中处理的主要主题的见解。设计/方法/方法本研究分析了Scopus数据库、b谷歌Scholar和期刊网站的数据。分析的文件总数为190份。本研究使用VOSviewer和RStudio进行分析,主要分为四大部分:一般绩效指标、被引结构、网络分析和内容分析。自2011年开始出版并于2018年被Scopus收录以来,JAEE的文献发表量年增长率达到14.47%。令人鼓舞的是,88.4%的已发表文献被引用。就出版总量而言,贡献最大的国家是马来西亚;美国是引文的主要贡献者。从内容分析中得出五个关键主题,即国际准则和盈余质量;新兴经济体的审计质量和国际财务报告准则实践;公司治理;财务报告和盈余管理;腐败与会计披露;以及股权结构和公司绩效。原创性/价值本研究为期刊利益相关者提供了一个关于期刊过去和现在表现的综合评估,以及未来的趋势和前景。此外,JAEE的读者可以深入了解来自67个国家273个附属机构的299位作者在JAEE上的学术贡献的性质。
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Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis
PurposeThe Journal of Accounting in Emerging Economies (JAEE), established in 2011, aims to publish research on contemporary accounting issues in emerging economies. This study used the bibliometric and scientometric approaches to provide deeper insights into the journal performance, prominent topics, author's contributions and citation structure. Content analysis was conducted to provide insights on the major themes addressed in JAEE.Design/methodology/approachThis study analyses data from the Scopus database, Google Scholar and Journal website. The total number of documents analysed are 190. This study employs VOSviewer and RStudio to conduct the analysis which is categorised into four major parts: General performance indicators, citation structure, network analysis and content analysis.FindingsSince JAEE commenced publication in 2011 and indexed in the Scopus in 2018, it achieved a 14.47% annual growth rate in document publication. It is encouraging to note that 88.4% of published documents were cited. In terms of total publication, the top contributing country is Malaysia; the USA is the primary contributor in citations. Five key themes emerged from the content analysis namely, international standards and earnings quality; audit quality and IFRS practices in emerging economies; corporate governance; financial reporting and earnings management; corruption and accounting disclosure; and ownership structure and firm performance.Originality/valueThis study offers a comprehensive assessment to the journal stakeholders about the past and current journal performance besides future trends and perspectives. Additionally, JAEE readers can gain insight into the nature of academic contributions in JAEE from 299 authors of 273 affiliated institutions in 67 countries.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
期刊最新文献
Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance School ties between external auditors and audit committee: evidence from the audit fee in Indonesia Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market
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