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

Khakan Najaf, Osama Atayah and Susela Devi

Journal of Accounting in Emerging Economies, 2021, vol. 12, issue 4, 663-694

Abstract: Purpose - TheJournal 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 inJAEE. Design/methodology/approach - This 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. Findings - SinceJAEEcommenced 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/value - This study offers a comprehensive assessment to the journal stakeholders about the past and current journal performance besides future trends and perspectives. Additionally,JAEEreaders can gain insight into the nature of academic contributions inJAEEfrom 299 authors of 273 affiliated institutions in 67 countries.

Keywords: Accounting in emerging economies; Journal evaluation; Bibliometric; Scientometric; VOSviewer; RStudio (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-03-2021-0089

DOI: 10.1108/JAEE-03-2021-0089

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