Interactions between Accounting Transparency, Corporate Governance and Audit: A Bibliometric Analysis
Author:
Ana-Maria PARASCAN, Marilena MIRONIUC
JEL:
G34, M41, M14
DOI:
10.20869/AUDITF/2026/183/021
Keywords:
quality reporting; transparency; corporate governance; audit;
Abstract:
The study analyses bibliometric literature on the tripartite relationship between accounting transparency, corporate governance and auditing. The objective of the paper is to identify current research trends and predominant themes, while highlighting gaps in the literature in order to propose future research directions. Using the PRISMA technique for the rigorous selection of scientific articles from the Web of Science and Scopus databases, the research investigates a sample of 154 papers using Bibliometrix (RStudio). The results indicate growing scientific interest and a strong interdependence between the three concepts. Most of the relevant papers come from countries with developed economies, but there is also an increase in research on this topic in emerging economies, particularly in Asia and Eastern Europe, indicating a globalization of concerns in the field of good governance and reporting practices. The original contribution of the study consists in the integrated approach to the three concepts (accounting transparency, corporate governance and audit) and the recent mapping of the literature, which contributes to the understanding of the influences exerted by corporate governance and audit practices on accounting transparency, with implications for economic entities and stakeholders.
Abstract(171KB)
Article(897KB)