Auditing, Earnings Management, Governance
Auditing, Earnings Management, Governance is a research topic within Accounting. Science Explorer counts 45k research works in it since 1950. 29.8% 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%
- 13k per year above
- Top-10% rate
- 29.8% share of its works in the world top 10%
- Growth, 2013–17 → 2018–22
- +24% the tick is no change
Which countries lead Auditing, Earnings Management, Governance research?
By volume, the United States and China publish the most (1.7k and 1.3k works in 2022–2025).
By volume, 2022–2025
- 1 United States 1.7k works
- 2 China 1.3k works
- 3 Indonesia 876 works
- 4 United Kingdom 345 works
- 5 Australia 284 works
- 6 Türkiye 280 works
- 7 Nigeria 277 works
- 8 India 274 works
- 9 Brazil 204 works
- 10 Malaysia 196 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.
Shares of the rows listed above, not of the whole node.
Which institutions lead Auditing, Earnings Management, Governance research?
By volume in 2022–2025, Southwestern University of Finance and Economics publishes the most Auditing, Earnings Management, Governance research, followed by Universiti Teknologi MARA and Xiamen University.
By volume, 2022–2025
- 1 Southwestern University of Finance and Economics China 41 works
- 2 Universiti Teknologi MARA Malaysia 35 works
- 3 Xiamen University China 34 works
- 4 Central University of Finance and Economics China 33 works
- 5 University of Sfax Tunisia 32 works
- 6 Renmin University of China China 28 works
- 7 Hong Kong Polytechnic University Hong Kong 28 works
- 8 University of Brawijaya Indonesia 28 works
- 9 Zhongnan University of Economics and Law China 26 works
- 10 Universitas Trisakti Indonesia 24 works
Who are the leading researchers in Auditing, Earnings Management, Governance?
The most-cited researchers publishing on Auditing, Earnings Management, Governance include René M. Stulz.
- 1 René M. Stulz 4.4k citations
Ranked by citations received across their whole record, among researchers with at least three works on this topic.
Where is Auditing, Earnings Management, Governance research done?
The largest centres of Auditing, Earnings Management, Governance research in 2022–2025 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, 2022–2025
Where it is the local speciality
- KadunaNG · 24.6 works27×
Location quotient: how much more of its research is in Auditing, Earnings Management, Governance than the world average.
Where is the best place to study Auditing, Earnings Management, Governance?
Among universities, judged by research, Ahlia University, University of Sfax and University of Portsmouth 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.
One dot per university in the table below. The upper left is the interesting corner: small places doing unusually strong work.
| # | University | Score | Top 10% | Specialisation | Works | Growth |
|---|---|---|---|---|---|---|
| 1 | Ahlia University Bahrain | 75.8 | 88.3% | 39.2× | 8 | +646.2% |
| 2 | University of Sfax Tunisia | 73.4 | 47.0% | 14.3× | 32 | +139.1% |
| 3 | University of Portsmouth United Kingdom | 71.4 | 68.6% | 9.4× | 13 | +312.9% |
| 4 | University of International Business and Economics China | 67.8 | 39.8% | 24.8× | 21 | +210.8% |
| 5 | National Economics University Vietnam | 66.9 | 53.4% | 29.5× | 15 | +435.9% |
| 6 | Southwestern University of Finance and Economics China | 65.6 | 38.2% | 32.7× | 41 | +36.7% |
| 7 | University of Business and Technology Saudi Arabia | 64.2 | 46.1% | 18.2× | 15 | +74.2% |
| 8 | Manouba University Tunisia | 64.2 | 42.9% | 23.3× | 13 | +199.0% |
| 9 | Leuphana University of Lüneburg Germany | 64.2 | 59.3% | 13.3× | 9 | +669.9% |
| 10 | Central University of Finance and Economics China | 62.2 | 36.6% | 32.5× | 33 | +45.1% |
Universities only. Score blends excellence (30%), specialisation (25%), size (20%), growth (15%) and international reach (10%), 2015–2022; growth compares 2010–14 with 2015–19.
Is Auditing, Earnings Management, Governance research growing?
Output in 2018–2022 was 24% higher than in 2013–2017, peaking in 2025. The fastest-growing topics are Auditing, Earnings Management, Governance.
The same series as a ribbon — one cell per year, darker for more. The line above answers how much; this answers when.
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.