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Topic · Strategy and Management

Corporate Governance and Financial Management

Corporate Governance and Financial Management is a research topic within Strategy and Management. Science Explorer counts 23k research works in it since 1970. 9.7% of them reached the world's top 10% most cited for their field and year.

This cluster of papers explores the impact of corporate governance practices, financial performance, sustainability reporting, and leadership on business outcomes. It also delves into topics such as earnings management, fraud detection, and tax planning in the context of various industries and countries.

  • Corporate Governance
  • Financial Performance
  • Earnings Management
  • Sustainability Reporting
  • Audit Quality
  • Leadership
  • Social Responsibility
  • Fraud Detection
  • Tax Planning
  • Firm Size
Research works
23k
fractional, since 1970
In the world top 10%
2.3k
per year above
Top-10% rate
9.7%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
+60%
the tick is no change
Largest producer
Indonesia
94% of the 10 largest, 2022-now
Corporate Governance and Financial Management

Which countries lead Corporate Governance and Financial Management research?

By volume, Indonesia and ?? publish the most (12k and 262 works in 2022-now).

By volume, 2022-now

  1. 1 Indonesia 12k works
  2. 2 ?? 262 works
  3. 3 Malaysia 132 works
  4. 4 Nigeria 126 works
  5. 5 United States 82 works
  6. 6 China 62 works
  7. 7 India 47 works
  8. 8 Pakistan 41 works
  9. 9 Iraq 33 works
  10. 10 Iran 32 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.

Indonesia: 93.8%??: 2.0%Malaysia: 1.0%Nigeria: 1.0%6 others listed: 2.3%94%largest
Indonesia12k · 93.8%??262 · 2.0%Malaysia132 · 1.0%Nigeria126 · 1.0%6 others listed298 · 2.3%

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

Which institutions lead Corporate Governance and Financial Management research?

By volume in 2022-now, Universitas Pamulang publishes the most Corporate Governance and Financial Management research, followed by Universitas Trisakti and Universitas Patria Artha.

By volume, 2022-now

  1. 1 Universitas PamulangIndonesia 515 works
  2. 2 Universitas TrisaktiIndonesia 478 works
  3. 3 Universitas Patria ArthaIndonesia 430 works
  4. 4 Tarumanagara UniversityIndonesia 284 works
  5. 5 Mercu Buana UniversityIndonesia 213 works
  6. 6 Udayana UniversityIndonesia 186 works
  7. 7 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 172 works
  8. 8 Muhammadiyah University of SurakartaIndonesia 158 works
  9. 9 State University of PadangIndonesia 151 works
  10. 10 University of BrawijayaIndonesia 150 works

What are the most cited papers in Corporate Governance and Financial Management?

The most cited paper in Corporate Governance and Financial Management is "The Relation between Auditors' Fees for Nonaudit Services and Earnings Management" (Richard M. Frankel, Marilyn F. Johnson, Karen K. Nelson, 2002), with 1,384 citations. Next come "Board, audit committee, culture and earnings management: Malaysian evidence" (826) and "Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis" (605).

Most cited papers
#PaperReleasedCitations
1 The Relation between Auditors' Fees for Nonaudit Services and Earnings Management Richard M. Frankel, Marilyn F. Johnson, Karen K. Nelson · The Accounting Review Mar 2002 1,384
2 Board, audit committee, culture and earnings management: Malaysian evidence Rashidah Abdul Rahman, Fairuzana Haneem Mohamed Ali · Managerial Auditing Journal 27 Jul 2006 826
3 Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis Jerry W. Lin, Mark I. Hwang · International Journal of Auditing 22 Jul 2009 605
4 Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China Michael A. Firth, Peter M.Y. Fung, Oliver Meng Rui · Journal of Accounting and Public Policy 26 Jun 2007 524
5 Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia Sylvia Veronica Siregar, Sidharta Utama · The International Journal of Accounting 13 Feb 2008 496
All 100 most cited papers, with filters and sorting

Where is Corporate Governance and Financial Management research done?

The largest centres of Corporate Governance and Financial Management research in 2022-now are Jakarta (Indonesia), Bandung (Indonesia), Surabaya (Indonesia) and Tangerang (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Banten, Tangerang and Klaten.

Largest cities, 2022-now

  1. 1 JakartaIndonesia 2.4k works
  2. 2 BandungIndonesia 794 works
  3. 3 SurabayaIndonesia 714 works
  4. 4 TangerangIndonesia 712 works
  5. 5 MakassarIndonesia 698 works
  6. 6 MedanIndonesia 602 works
  7. 7 SemarangIndonesia 534 works
  8. 8 YogyakartaIndonesia 384 works
  9. 9 MalangIndonesia 372 works
  10. 10 DenpasarIndonesia 325 works

Where it is the local speciality

  1. BantenID · 64.2 works95×
  2. TangerangID · 712.0 works49×
  3. KlatenID · 29.0 works37×
  4. TegalID · 29.7 works37×
  5. SungaiduaID · 41.5 works33×
  6. CimahiID · 65.0 works33×
  7. BatamID · 157.1 works30×
  8. Bandung52.5 works26×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Corporate Governance and Financial Management than the world average.

See Corporate Governance and Financial Management on the map

Where is the best place to study Corporate Governance and Financial Management?

Among universities, judged by research, Politeknik Keuangan Negara STAN, Universitas Trisakti and Universitas Indonesia Membangun score highest, combining citation excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

0%10%20%30%mean 17.99%fractional works in this field (log) →share of work in the world top 10% →Universitas Indonesi…Politeknik Keuangan …Universitas Esa UnggulUniversitas Trisakti
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.

Citation 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
1Politeknik Keuangan Negara STANIndonesia 73.121.8%102.4×64 +49.4%
2Universitas TrisaktiIndonesia 67.110.5%100.5×478 +129.5%
3Universitas Indonesia Membangun 65.726.6%117.2×22 +599.6%
4Universitas Esa UnggulIndonesia 63.615.5%52.4×141 +337.8%
5Muhammadiyah University PurwokertoIndonesia 63.418.5%28.7×64 +125.2%
6Universitas PamulangIndonesia 63.38.5%114.0×515 +139.3%
7Universitas StikubankIndonesia 62.915.6%101.6×101 +359.9%
8Universiti Teknologi MARAMalaysia 62.419.9%3.6×31 +86.0%
9Universitas Muhammadiyah SemarangIndonesia 61.125.0%10.5×17 +127.8%
10College of AccountingSlovenia 61.118.0%54.4×12 +293.6%

Universities only. The score blends citation 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 Corporate Governance and Financial Management, country by country

Is Corporate Governance and Financial Management research growing?

Output in 2022-2025 was 60% higher than in 2018-2021, peaking in 2023. The fastest-growing topics are Corporate Governance and Financial Management.

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 Corporate Governance and Financial Management as a percentage of every work published that year, 0.043% in 2024.

still counting0.025%0.050%0.075%Corporate Governance and Financial Management0.051% in 202519801990200020102020

Fractional works of Corporate Governance and Financial Management 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%Corporate Governance and Financial Management9.6% in 20252020

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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