جودة التقارير المالية: تحليل ببليومتري ومراجعة منهجية للأدبيات من 1993 الى 2023.

Abstract

This bibliometric study aims to evaluate the state of scientific research on financial reporting quality using R Studio software, followingthe PRISMA framework, and based on datafrom theScopus database. Among the most frequently published journals in this area, The Accounting Reviewis particularly notable. On the other hand, Habib A. is recognized as one of the most prominent authors in this field. The United States holds the highest number of scientific articles and the most citations in the domain of financial reporting quality. This study providesauthors with an overview of the current research landscape in financial reporting quality and identifies key emerging topics thatcould befurtherexplored in future research.