Bibliometric Analysis of Voluntary Corporate Internet Reporting
DOI:
https://doi.org/10.63230/jolabis.2.3.221Keywords:
Bibliometric, Financial Improting, Internet, Voluntary CorporateAbstract
Objective: The present research aims to identify the major research trends, influential contributors, and emerging themes in Internet Financial Reporting (IFR) research while proposing directions for future investigations. The growing adoption of digital technologies has encouraged organizations to disclose financial and sustainability information through internet-based platforms, making IFR an increasingly important area of academic inquiry. Method: A bibliometric analysis was conducted using 970 publications indexed in the Scopus database covering the period from 2015 to 2024. The analysis employed performance analysis and science mapping techniques, including citation analysis, co-authorship analysis, co-citation analysis, and keyword co-occurrence analysis. Network visualization was performed to reveal collaboration patterns, intellectual structures, and thematic evolution within the IFR literature. Results: The findings identify the most productive and influential authors, institutions, countries, and publications based on citation and publication performance. Keyword co-occurrence analysis revealed six major research clusters representing the dominant themes in IFR studies, while co-authorship analysis identified collaboration networks involving 28 authors. The results also demonstrate the evolution of research interests, highlighting emerging topics related to digital reporting, transparency, sustainability reporting, and technological innovation. Novelty: The bibliometric investigation provides a comprehensive overview of Internet Financial Reporting research by mapping its intellectual structure, identifying knowledge gaps, and outlining promising future research directions. The findings serve as a valuable reference for researchers and practitioners seeking to advance the development of IFR in the era of digital transformation.
References
Abdullah, K. H., Roslan, M. F., Ishak, N. S., Ilias, M., & Dani, R. (2023). Unearthing hidden research opportunities through bibliometric analysis: a review. Asian Journal of Research in Education and Social Sciences, 5(1), 251-262. https://doi.org/10.55057/ajress.2023.5.1.23
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon fraud: Detection of fraudulent financial reporting in state-owned enterprises Indonesia. Economies, 10(1), 13. https://doi.org/10.3390/economies10010013
Afeltra, G., Korca, B., Costa, E., & Tettamanzi, P. (2024, January). The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis. Accounting forum, 48(1), 1-34. https://doi.org/10.1080/01559982.2023.2176731
Ahmed, A., Burton, B., & Dunne, T. (2017). The determinants of corporate internet reporting in Egypt: An exploratory analysis. Journal of Accounting in Emerging Economies, 7(1), 35–60. https://doi.org/10.1108/JAEE-04-2015-0024
Ahmed, D. M., Azhar, Z., & Mohammad, A. J. (2024). The role of corporate governance on reducing information asymmetry: Mediating role of international standards for accounting (IAS, IFRS). Kurdish Studies, 12(1), 1734-1745. https://doi.org/10.58262/ks.v12i1.119
Alatawi, I. A., Ntim, C. G., Zras, A., & Elmagrhi, M. H. (2023). CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. International Review of Financial Analysis, 89, 102734. https://doi.org/10.1016/j.irfa.2023.102734
Alharasis, E. E. (2026). The implementation of IFRS electronic financial reporting–XBRL and usefulness of financial information: evidence from Jordanian finance industry. International Journal of Law and Management, 68(3), 429-462. https://doi.org/10.1108/IJLMA-07-2024-0233
Anugerah, A. R., Muttaqin, P. S., & Trinarningsih, W. (2022). Social network analysis in business and management research: A bibliometric analysis of the research trend and performance from 2001 to 2020. Heliyon, 8(4). https://doi.org/10.1016/j.heliyon.2022.e09270
Aslam, M., Khan Abbasi, M. A., Khalid, T., Shan, R. U., Ullah, S., Ahmad, T., ... & Ahmad, R. (2022). Getting smarter about smart cities: Improving data security and privacy through compliance. Sensors, 22(23), 9338. https://doi.org/10.3390/s22239338
Bathla, S., Sharma, A. K., & Kandpal, V. (2024). Stakeholders’ response to IFRS adoption/convergence on accounting quality and disclosures: A bibliometric review of Scopus database. Heliyon, 10(1), e23912. https://doi.org/10.1016/j.heliyon.2023.e23912
Beaver, W. H. (1968). The information content of annual earnings announcements. Journal of Accounting Research, 6, 67–92. https://doi.org/10.2307/2490070
Burnham, J. (2006). Scopus database: A review. Biomedical Digital Libraries, 3(1), 1. https://doi.org/10.1186/1742-5581-3-1
Calandra, D., Lanzalonga, F., & Biancone, P. P. (2024). Exploring IFRS in Islamic finance: a bibliometric and coding analysis of emerging topics and perspectives. International Journal of Islamic and Middle Eastern Finance and Management, 17(4), 711-729. https://doi.org/10.1108/IMEFM-11-2023-0444
Callon, M., Courtial, J. P., Turner, W. A., & Bauin, S. (1983). From translations to problematic networks: An introduction to co-word analysis. Social Science Information, 22(2), 191–235. https://doi.org/10.1177/053901883022002003
Caputo, A., & Kargina, M. (2022). A user-friendly method to merge Scopus and Web of Science data during bibliometric analysis. Journal of Marketing Analytics, 10(1), 82-88. https://doi.org/10.1057/s41270-021-00142-7
Chen, B., Wu, Z., & Zhao, R. (2023). From fiction to fact: the growing role of generative AI in business and finance. Journal of Chinese Economic and Business Studies, 21(4), 471-496. https://doi.org/10.1080/14765284.2023.2245279
Chen, G., Hong, S., Du, C., Wang, P., Yang, Z., & Xiao, L. (2024). Comparing semantic representation methods for keyword analysis in bibliometric research. Journal of Informetrics, 18(3), 101529. https://doi.org/10.1016/j.joi.2024.101529
Dolinšek, T., & Lutar-Skerbinjek, A. (2018). Voluntary disclosure of financial information on the internet by large companies in Slovenia. Kybernetes, 47(3), 458–473. https://doi.org/10.1108/K-10-2016-0284
Effah, N. A. A. (2024). A bibliometric review of IFRS adoption and compliance research in Africa. Journal of Business and Socio-economic Development, 4(3), 193-209. https://doi.org/10.1108/JBSED-01-2023-0001
Garza-Reyes, J. A. (2015). Lean and green a systematic review of the state-of-the-art literature. Journal of Cleaner Production, 102, 18–29. https://doi.org/10.1016/j.jclepro.2015.04.064
Gudepu, B. K., & Jaladi, D. S. (2022). Data discovery and security: Protecting sensitive information. International Journal of Acta Informatica, 1(1), 176-187. https://doi.org/10.61291/ijai.v3i1.265
Gunardi, A., Acma, N., & Hasan, R. (2022). Board composition and voluntary internet financial reporting: Evidence from Bangladesh. International Journal of Public Sector Performance Management, 9(2), 258–272. https://doi.org/10.1504/IJPSPM.2022.121734
Hussein, A., & Nounou, G. (2022). The impact of internet financial reporting on Egyptian company’s performance. Journal of Financial Reporting and Accounting, 20(5), 841-865. https://doi.org/10.1108/JFRA-10-2020-0293
Houcine, A., Zitouni, M., & Srairi, S. (2022). The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system. EuroMed Journal of Business, 17(2), 246-269. https://doi.org/10.1108/EMJB-06-2020-0063
Idrees, H., Xu, J., Haider, S. A., & Tehseen, S. (2023). A systematic review of knowledge management and new product development projects: Trends, issues, and challenges. Journal of Innovation & Knowledge, 8(2), 100350. https://doi.org/10.1016/j.jik.2023.100350
Interian, R., G. Marzo, R., Mendoza, I., & Ribeiro, C. C. (2023). Network polarization, filter bubbles, and echo chambers: an annotated review of measures and reduction methods. International Transactions in Operational Research, 30(6), 3122-3158. https://doi.org/10.1111/itor.13224
Jourdan, Z., Corley, J. K., Valentine, R., & Tran, A. M. (2023). Fintech: A content analysis of the finance and information systems literature. Electronic Markets, 33(1), 2. https://doi.org/10.1007/s12525-023-00624-9
Kandil, O., Rosillo, R., Abd El Aziz, R., & De La Fuente, D. (2025). Investigating the impact of the Internet of Things on higher education: a systematic literature review. Journal of Applied Research in Higher Education, 17(1), 254-273. https://doi.org/10.1108/JARHE-05-2023-0223
Khan, F., Ullah Jan, S., & Zia-ul-Haq, H. M. (2025). Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets. Asian Review of Accounting, 33(3), 464–495. https://doi.org/10.1108/ARA-03-2024-0085
Khan, M. N. A. A., & Ismail, N. A. (2011). The level of internet financial reporting of Malaysian companies. Asian Journal of Accounting and Governance, 2(1), 27–39. https://doi.org/10.17576/AJAG-2011-2-6588
Li, X., Wang, P., Li, L., & Liu, J. (2025). The influence of architectural heritage and tourists’ positive emotions on behavioral intentions using eye-tracking study. Scientific Reports, 15(1), 1447. https://doi.org/10.1038/s41598-024-85009-4
Lintangesukmanjaya, R. T., Prahani, B. K., Alifah, D. R. Z. Z., & Wicaksono, I. (2025). Bibliometric analysis of Physics learning studies: Focus on differentiation and problem solving strategies. Journal of Law and Bibliometrics Studies, 1(1), 42-42. https://doi.org/10.63230/jolabis.1.1.42
Lisi, S., Mignacca, B., & Grimaldi, M. (2024). Non-financial reporting and SMEs: A systematic review, research agenda, and novel conceptualization. Journal of Management & Organization, 30(3), 600-622. https://doi.org/10.1017/jmo.2023.43
Lyra, M. S., Damásio, B., Pinheiro, F. L., & Bacao, F. (2022). Fraud, corruption, and collusion in public procurement activities, a systematic literature review on data-driven methods. Applied Network Science, 7(1), 83. https://doi.org/10.1007/s41109-022-00523-6
Marzi, G., Balzano, M., Caputo, A., & Pellegrini, M. M. (2025). Guidelines for bibliometric‐systematic literature reviews: 10 steps to combine analysis, synthesis and theory development. International Journal of Management Reviews, 27(1), 81-103. https://doi.org/10.1111/ijmr.12381
Meini, Z., Tobing, K. S. L., Lantana, D. A., Digdowiseiso, K., & Muhmad, S. N. (2023). The implementation of internet financial reporting (IFR) in Indonesia: A systematic literature review. Journal of Accounting Research, Utility Finance and Digital Assets, 2(2), 755-760. https://doi.org/10.54443/jaruda.v2i2.106
Mokhtar, E. (2017). Internet financial reporting determinants: A meta-analytic review. Journal of Financial Reporting and Accounting, 15(1), 116–154. https://doi.org/10.1108/JFRA-07-2015-0068
Murdayanti, Y., & Khan, M. N. A. A. (2021). The development of internet financial reporting publications: A concise bibliometric analysis. Heliyon, 7(12), e08551. https://doi.org/10.1016/j.heliyon.2021.e08551
Nguyen, H., Ntim, C. G., & Malagila, J. (2020). Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda. International Review of Financial Analysis, 71, 101554. https://doi.org/10.1016/j.irfa.2020.101554
Olayinka, A. A. (2022). Financial statement analysis as a tool for investment decisions and assessment of companies’ performance. International Journal of Financial, Accounting, and Management, 4(1), 49-66. https://doi.org/10.35912/ijfam.v4i1.852
Ramassa, P., Avallone, F., & Quagli, A. (2024). Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers. The Journal of Management and Governance, 28(2), 507-542. https://doi.org/10.1007/s10997-023-09667-8
Rifqiawan, R. A., Ghofur, A., Murtadho, A., Supangat, S., & Sanad, Z. (2025). Legal and accounting review of sharia fintech financial reports on official websites. Al-Ahkam, 35(1), 59-86. https://doi.org/10.21580/ahkam.2025.35.1.23544
Sandhu, A., & Singh, B. (2019). Board composition and corporate reporting on internet: Indian evidence. Journal of Financial Reporting and Accounting, 17(2), 292–319. https://doi.org/10.1108/JFRA-11-2017-0107
Sayadi, M. H., & Falikhatun. (2023). Internet financial reporting: A systematic literature review. Media Riset Akuntansi, Auditing & Informasi, 23(1), 91–114. https://doi.org/10.25105/mraai.v23i1.15647
Sestino, A., Kahlawi, A., & De Mauro, A. (2025). Decoding the data economy: A literature review of its impact on business, society and digital transformation. European Journal of Innovation Management, 28(2), 298-323. https://doi.org/10.1108/EJIM-01-2023-0078
Shanshool, M. H. M., Al-Karawi, A. M. Y., & Al-Zubaidi, T. H. A. (2024). The impact of applying IFRS S2 in improving investment decisions. In International Conference on Business and Technology (pp. 353–361). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-70047-7_34
Sheela, S., Alsmady, A. A., Tanaraj, K., & Izani, I. (2023). Navigating the future: Blockchain’s impact on accounting and auditing practices. Sustainability, 15(24), 16887. https://doi.org/10.3390/su152416887
Simanjuntak, G. Y., Simanjuntak, R. M., Sibarani, A. M., Panjaitan, R. Y., & Silitonga, I. M. (2025). The influence of timeliness in digital financial reporting (e-reporting) on market reaction at the Indonesia stock exchange: The mediating role of information asymmetry. Jurnal Ilmiah Accusi, 7(2), 404-423. https://doi.org/10.36985/ywtgas73
Singh, P., Singh, V. K., & Piryani, R. (2026). Scholarly article retrieval from Web of Science, Scopus and Dimensions: A comparative analysis of retrieval quality. Journal of Information Science, 52(2), 416-428. https://doi.org/10.1177/01655515231191351
Soleimani, H., Elango, B., & Hassanzadeh, M. (2024). A systematic review of a web-based system for selective dissemination of information in developing nations: Benefits, challenges, and key features. InfoScience Trends, 1(2), 43-55. https://doi.org/10.61186/ist.202401.01.16
Tahir, S., Ehsan, S., Hassan, M. K., & Zaman, Q. U. (2023). Does corporate governance compliance condition information asymmetries? Moderating role of voluntary disclosures. Journal of Asian Business and Economic Studies, 30(1), 2-25. https://doi.org/10.1108/JABES-07-2021-0085
Tamala, J. K., Maramag, E. I., Simeon, K. A., & Ignacio, J. J. (2022). A bibliometric analysis of sustainable oil and gas production research using VOSviewer. Cleaner Engineering and Technology, 7, 100437. https://doi.org/10.1016/j.clet.2022.100437
Tarigan, W. J., Saragih, L., Sinaga, M. H., & Sitepu, I. (2025). Analysis of the implementation of SAK EMKM in the preparation of financial statements for MSMEs: A case study of Kafe Maurani Simalungun Regency. Jurnal Ilmiah Accusi, 7(2), 382-394. https://doi.org/10.36985/sfqpgm37
Xiang, S., Romero, D. M., & Teplitskiy, M. (2025). Evaluating interdisciplinary research: Disparate outcomes for topic and knowledge base. Proceedings of the National Academy of Sciences, 122(16), e2409752122. https://doi.org/10.1073/pnas.2409752122
Xiang, Y., & Birt, J. L. (2021). Internet reporting, social media strategy and firm characteristics: An Australian study. Accounting Research Journal, 34(1), 43–75. https://doi.org/10.1108/ARJ-08-2019-0154
Xiao, J., Yang, Z., Li, Z., & Chen, Z. (2023). A review of social roles in green consumer behaviour. International Journal of Consumer Studies, 47(6), 2033-2070. https://doi.org/10.1111/ijcs.12865
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Journal of Law and Bibliometrics Studies
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
