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Topic · Accounting

Auditing, Earnings Management, Governance

Auditing, Earnings Management, Governance is a research topic within Accounting. Science Explorer counts 45k research works in it since 1950. 10.0% of them reached the world's top 10% most cited for their field and year.

This cluster of papers focuses on financial reporting, earnings management, audit committee characteristics, accounting quality, corporate governance, and the impact of information asymmetry. It also explores the implications of International Financial Reporting Standards (IFRS) adoption and the role of analyst forecasts and disclosure practices in the context of financial reporting.

  • Earnings Management
  • Financial Reporting
  • Audit Committee
  • Accounting Quality
  • Corporate Governance
  • Accruals Quality
  • Information Asymmetry
  • International Financial Reporting Standards
  • Analyst Forecasts
  • Disclosure Practices
Research works
45k
fractional, since 1950
In the world top 10%
4.5k
per year above
Top-10% rate
10.0%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
+5%
the tick is no change
Largest producer
United States
28% of the 10 largest, 2022-now
Auditing, Earnings Management, Governance

Which countries lead Auditing, Earnings Management, Governance research?

By volume, the United States and China publish the most (1.9k and 1.6k works in 2022-now).

By volume, 2022-now

  1. 1 United States 1.9k works
  2. 2 China 1.6k works
  3. 3 Indonesia 1.1k works
  4. 4 Nigeria 442 works
  5. 5 United Kingdom 395 works
  6. 6 India 359 works
  7. 7 Australia 322 works
  8. 8 Türkiye 318 works
  9. 9 Brazil 235 works
  10. 10 Malaysia 233 works

How concentrated that is

The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.

United States: 27.7%China: 23.3%Indonesia: 15.7%Nigeria: 6.4%6 others listed: 26.9%28%largest
United States1,918 · 27.7%China1,614 · 23.3%Indonesia1,083 · 15.7%Nigeria442 · 6.4%6 others listed1,862 · 26.9%

Shares of the rows listed above, not of the whole node.

Which institutions lead Auditing, Earnings Management, Governance research?

By volume in 2022-now, Nigerian Defence Academy publishes the most Auditing, Earnings Management, Governance research, followed by Islamic Azad University, Tehran and Southwestern University of Finance and Economics.

By volume, 2022-now

  1. 1 Nigerian Defence AcademyNigeria 74 works
  2. 2 Islamic Azad University, TehranIran 64 works
  3. 3 Southwestern University of Finance and EconomicsChina 48 works
  4. 4 Universiti Teknologi MARAMalaysia 40 works
  5. 5 University of SfaxTunisia 39 works
  6. 6 Xiamen UniversityChina 38 works
  7. 7 Central University of Finance and EconomicsChina 36 works
  8. 8 Renmin University of ChinaChina 32 works
  9. 9 Universitas TrisaktiIndonesia 31 works
  10. 10 Hong Kong Polytechnic UniversityChina 31 works

Who are the leading researchers in Auditing, Earnings Management, Governance?

The most-cited researchers publishing on Auditing, Earnings Management, Governance include John P. A. Ioannidis, Stephen S Lim and Eugene F. Fama.

  1. 1 John P. A. Ioannidis United States 317k citations
  2. 2 Stephen S Lim United States 294k citations
  3. 3 Eugene F. Fama United States 262k citations
  4. 4 Andrei Shleifer United States 234k citations
  5. 5 Michael C. Jensen United States 203k citations
  6. 6 David F. Larcker United States 197k citations
  7. 7 Bruce Leonard Miller United States 196k citations
  8. 8 Andrew F. Hayes United States 163k citations
  9. 9 Charles Lee United States 156k citations

Ranked by citations received across their whole record, among researchers with at least three works on this topic.

What are the most cited papers in Auditing, Earnings Management, Governance?

The most cited paper in Auditing, Earnings Management, Governance is "The Cross‐Section of Expected Stock Returns" (Eugene F. Fama, Kenneth R. French, 1992), with 15,123 citations. Next come "Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency" (11,668) and "Illiquidity and stock returns: cross-section and time-series effects" (10,623).

Most cited papers
#PaperReleasedCitations
1 The Cross‐Section of Expected Stock Returns Eugene F. Fama, Kenneth R. French · The Journal of Finance Open access Jun 1992 15,123
2 Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency Narasimhan Jegadeesh, Sheridan D. Titman · The Journal of Finance Mar 1993 11,668
3 Illiquidity and stock returns: cross-section and time-series effects Yakov Amihud · Journal of Financial Markets Open access 2002 10,623
4 Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Paul M. Healy, Krishna G. Palepu · Journal of Accounting and Economics Sep 2001 7,563
5 Performance matched discretionary accrual measures S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics 25 Jan 2005 7,216
All 100 most cited papers, with filters and sorting

Where is Auditing, Earnings Management, Governance research done?

The largest centres of Auditing, Earnings Management, Governance research in 2022-now are Beijing (China), Jakarta (Indonesia), Shanghai (China) and Seoul (South Korea). Among places with at least 20 works in it, it is an unusually large share of all research in Kaduna.

Largest cities, 2022-now

  1. 1 BeijingChina 274 works
  2. 2 JakartaIndonesia 205 works
  3. 3 ShanghaiChina 134 works
  4. 4 SeoulSouth Korea 101 works
  5. 5 ChengduChina 100 works
  6. 6 LondonUnited Kingdom 91 works
  7. 7 GuangzhouChina 90 works
  8. 8 Hong KongChina 89 works
  9. 9 HanoiVietnam 84 works
  10. 10 KadunaNigeria 82 works

Where it is the local speciality

  1. KadunaNG · 81.6 works62×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Auditing, Earnings Management, Governance than the world average.

See Auditing, Earnings Management, Governance on the map

Where is the best place to study Auditing, Earnings Management, Governance?

Among universities, judged by research, Southwestern University of Finance and Economics, University of Sfax and Central University of Finance and Economics score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

0%20%40%mean 20.02%fractional works in this field (log) →share of work in the world top 10% →Hashemite UniversityUniversity of SfaxCentral University o…Southwestern Univers…
above the meannear itbelow it

One dot per university in the first ten of the table below, at the default weights. The upper left is the interesting corner: small places doing unusually strong work.

Excellenceshare of its work in the world top 10%, 2022-now and all time averaged
40%
Specialisationhow much of its work is in this field, counted up to 10× the world share
10%
Sizeits output in this field, on a log scale
30%
Growthoutput growth, counted from -20% to +20%
10%
Internationalshare of its work with a co-author abroad
10%
Each slider sets a weight; the share it gets of the score is beside it.
#UniversityScoreTop 10%SpecialisationWorksGrowth
1Southwestern University of Finance and EconomicsChina 59.112.6%36.2×48 +83.0%
2University of SfaxTunisia 56.913.3%17.2×40 +5.4%
3Central University of Finance and EconomicsChina 56.713.1%34.6×36 +47.8%
4Hashemite UniversityJordan 56.523.4%15.5×14 +484.1%
5Al-Zaytoonah University of JordanJordan 56.128.7%21.8×11 +63.4%
6Zhongnan University of Economics and LawChina 55.317.7%32.8×30 +44.7%
7Leuphana University of LüneburgGermany 55.344.1%13.3×9 -49.5%
8Renmin University of ChinaChina 55.213.6%10.7×32 +66.0%
9University of Business and TechnologySaudi Arabia 55.214.7%20.9×18 +149.0%
10Capital University of Economics and BusinessChina 55.119.0%32.7×22 +452.5%

Universities only. The score blends excellence (40%), size (30%), specialisation (10%), growth (10%), international reach (10%), 2022-now; growth compares 2018-21 with 2022-25 and counts up to +20%, since a jump from a small base is mostly noise.

Every institution in Auditing, Earnings Management, Governance, country by country

Is Auditing, Earnings Management, Governance research growing?

Output in 2022-2025 was 5% higher than in 2018-2021, peaking in 2025. The fastest-growing topics are Auditing, Earnings Management, Governance.

still counting19801990200020102020
grewheldshrank

The same series as a ribbon: one cell per year, darker for more. The line above answers how much; this answers when.

Its share of all research

Growing output can still be a shrinking share: all of science grows. This is Auditing, Earnings Management, Governance as a percentage of every work published that year, 0.040% in 2024.

still counting0.020%0.040%0.060%Auditing, Earnings Management, Governance0.044% in 202519801990200020102020

Fractional works of Auditing, Earnings Management, Governance over all fractional works that year. How the balance of science has shifted.

How much of it reaches the world top 10%

Year by year.

still counting5%10%15%Auditing, Earnings Management, Governance10.1% in 2025200020102020

Of each year's works in it, the share that reached the world's 10% most cited for their field and year. A field is the world for its own topics, so there is no other line to hold it against.

Which topics inside it are moving

Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.

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