Visual Analysis and Prospect of Accounting Information Quality Research based on CiteSpace
Year: 2025
Type: article
Abstract: Focusing on the quality of accounting information, this paper uses Citespace software to visualize and analyze relevant domestic literature, and explore the research context and hot trends in the field of accounting information quality in our country. The results show that the main research topics are the discrimination of accounting information quality and its relationship with capital activities, corporate governance and other fields. In terms of hot trends, accounting information quality research related to financial sharing, blockchain, supervision effect, property right nature, intermediary effect, digital transformation, industry and financial integration has become an active topic, and technology-driven accounting information quality has become a new research hotspot. In addition, research on the quality of accounting information related to ESG factors, big data and artificial intelligence is of great potential value.
DOI: 10.54097/9qyc3z03
Authors: Weiting Cai, Lunzhi Gan
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408894855