Year: 2025
Type: article
Abstract: Accounting information quality is a critical area of study due to its significant impact on financial reporting and economic decision-making. Although bibliometric analyses have been carried out in this field, most have focused solely on either English or Chinese literature. Our study aims to fill this gap by conducting a systematic comparison of 4,358 accounting research articles published between 2000 and 2023, sourced from both the Web of Science (WoS) and China National Knowledge Infrastructure (CNKI) databases. This dual-source approach ensures comprehensive coverage of accounting information quality research across linguistic boundaries. The results reveal that after the 2008 financial crisis, English publications in WoS show stronger growth than Chinese publications in CNKI, primarily driven by regulatory changes. The data also indicates close research collaboration between U.S. and Chinese scholars. The cluster analysis demonstrates the multi-dimensional nature of accounting information quality research that is connected to various factors. Thematic analysis indicates alignment between WoS and CNKI in core research areas. Furthermore, areas such as Environmental, Social, and Governance (ESG) reporting and artificial intelligence have emerged and are gaining more prominence. These offer comparative perspectives on global accounting information quality research, demonstrating the importance of multilingual source analysis. Future studies could incorporate more non-English language sources and develop standardized methods for cross-linguistic bibliometric analysis.
DOI: 10.14419/8gtcz028
Institution: Universiti Utara Malaysia
Subfield: Statistics, Probability and Uncertainty
Field: Decision Sciences
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4417322150
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