Title: Three decades of research on earnings management - a bibliometric literature review

Authors: Charlotte Haugland Sundkvist; Dag Øivind Madsen; Ziaul Haque Munim; Tonny Stenheim

Addresses: Department of Business, Strategy and Political Science, USN School of Business, University of South-Eastern Norway, Hasbergsvei 36, Krona, 3616 Kongsberg, Norway ' Oslo New University College, Lovisenberggata 13, 0456 Oslo, Norway ' Department of Maritime Operations, Faculty of Technology, Natural Sciences and Maritime Sciences, University of South-Eastern Norway, Raveien 215, 3184 Borre, Norway ' Department of Business, Marketing and Law, USN School of Business, University of South-Eastern Norway, Bredalsveien 14, 3511 Hønefoss, Norway

Abstract: This study uses a bibliometric approach to analyse the evolution of research on earnings management, an influential topic in accounting research that emerged during the 1980s. We extracted data from the Scopus and Web of Science databases, covering the period from 1987 to 2021. The extracted bibliography data were analysed using the Biblioshiny tool in RStudio software. We performed two types of analyses: 1) citation-based bibliometric analysis of influential journals, authors, articles, and countries; 2) longitudinal mapping of the evolution of earning management research. Themes related to IFRS, corporate governance, and variations across institutional/regulatory environments are identified through bibliographic coupling. Further, we identify and discuss several directions for future research on earnings management.

Keywords: earnings management; financial accounting; scientometrics; Biblioshiny; literature review.

DOI: 10.1504/IJPM.2025.145559

International Journal of Procurement Management, 2025 Vol.23 No.1, pp.38 - 64

Received: 02 Feb 2024
Accepted: 11 Feb 2024
Published online: 04 Apr 2025 *

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