The Bibliometric Study On Academic Papers Of Accounting Information Quality In China

The bibliometric analysis on academic papers of accounting information quality can facilitate scholars to understand the evolving rules, status quo, existing problems and evolving trend of it, steer them in further study and further advance the research in the future.By statistical analysis method, mathematical model method, word frequency analysis, co-words analysis and multivariate statistical method, this paper makes a bibliometric analysis on research papers of accounting information quality in China and comes to the following conclusions:Our research has entered into the mature phase, with stable literatures published every year; however, a productive crew of researcher waits to be fostered and the cooperation between them needs strengthening even though the cooperation between them has been increasingly close and widened. In addition, the journals take on the feature of concentration and discrete distribution and define important levels by taking Bradford Law and Impact Factor into consideration. Namely, this paper gives a general characteristic in terms of literature growth rules, scholar distribution rules and journal distribution rules.As to the content, the paper focuses on research highlights and key points of accounting information quality by filtering keywords of papers. By drawing co-words knowledge graph, this paper reveals research highlights of accounting information quality in china in a visual way. Currently, the study of accounting information quality focuses on three parts, and they are accounting standard, accounting information distortion and listed company respectively. Other fields such as fair value, qualitative characteristics of accounting information, internal control, information disclosure, earnings management, accounting robustness, corporate governance structure have much room for further study.