Ten years ofJournal of Accounting in Emerging Economies: a review and bibliometric analysis

Abstract

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.

Does COVID-19 influence the maturity management of industrial sectors? Evidence from global data

“…These findings are supported by the seminal work of Goodell and Huynh (2020), which identifies a few industrial sectors that have positive abnormal returns throughout the pandemic period, such as the medical sector. Afterward, our empirical results of VAR (Table 5) show that the COVID-19 (proxied by the number of fatalities and confirmed cases) is related to almost every US industrial sector except consumer discretionary (Najaf et al , 2021a, 2021b, 2021c, 2021d, 2021e; Najaf and Atayah, 2021; Najaf and Chin, 2021; Najaf and Najaf, 2016, 2021b, 2021a; Yiwei et al , 2021). A recent survey by S&P (2020) shows that the consumer discretionary S&P sector depicts the ability to flex manufacturing during a pandemic, and this sector offset a decline in demand by shifting their portfolios to the core categories.…”

Thirty‐six years of the journal of Financial Accountability & Management: Scientometric review

“…In as much, “biblioshiny” package in R‐Studio is used to improve the content analysis of the paper where FAM titles, keywords, or abstracts are presented in the form of word clouds. Many researchers have conducted bibliometric analyses in a myriad of disciplines such as Management (Effah et al, 2022; Nasrallah et al., 2021; Podsakoff et al., 2008), Economics (Bonilla et al., 2015), Innovation (Fagerberg et al., 2018), Entrepreneurship (Landström et al., 2012), Marketing (Laengle et al., 2017; Martínez‐López et al., 2018), and Finance (Najaf et al., 2021).…”

Role of ICT for workers’ safety at the workplace during pandemics: evidence from global data

“…Following prior literature, we use Tobin's Q as the dependent variable to measure market performance (Atayah et al, 2021a, b;Dhiaf et al, 2021;Najaf et al, 2021a;Najaf and Atayah, 2021;Najaf et al, 2021b). Tobin's Q is widely used in several studies as a proxy for market performance, and it does reflect not only the current company's profitability but also its future potential growth.…”