INTELLECTUAL LANDSACAPE ON COMPLIANCE AND MITIGATION OF ACCOUNTING RISK THROUGH BIBLIOMETRIC ANALYSIS

Abstract

This study aims to provide an in-depth analysis of the theme of compliance and risk mitigation from 2001 to 2025. The study evaluated 301 of the 325 articles obtained through the Dimensions.ai database to reach the expected conclusion. Data analysis was conducted using R Biblioshiny software, which allows researchers to examine various aspects of scientific output, such as the development trend of publications, the average citation per article, The Journal in which the publication appears, the most productive authors, as well as the contribution of the country. The results showed a significant increase in publications over the past two decades, especially with a sharp jump after 2021. Although the number of citations fluctuates by year, 2020 marks a vital turning point with the increasing influence of compliance and risk mitigation research on the global accounting literature. The largest contribution to the publication came from China, while Australia recorded the highest number of citations, at 463. SSRN Electronic Journal became the journal with the highest number of publications. Some authors as Yahaya O.A., Al Amosh H., and Salama A., stand out as the most prolific writers despite the fact having a high citation rate. The results of the analysis of trend topics and word cloud also show that issues such as corporate governance, internal control, risk management, risk disclosure, and audit quality are the most frequently focused topics of research in this field.

Keywords: Compliance, Risk Mitigation, Corporate Governance, Bibliometric Analysis