“Corporate Governance and Earning Management Nexus: A Bibliometric Analysis and Future Agenda (1990-2023)”

Abstract

The paper provides bibliometric and Scientometric analysis of the corporate governance and earnings management literature. The analysis uses 973 research articles from the Scopus database. Scientometric analysis is conducted to determine the findings and mappings of the research themes, directions of future research, cooccurrence, co-citations, and collaboration trends. We find that corporate governance and earnings management literature has been growing over the years between 1990- 2023. Audit quality, CSR, and Board characteristics are the popular research trends and collaboration trends identified. Based on a comprehensive examination of theprior literature, we also provide a more detailed description of the study's scope.