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Article
Publication date: 13 June 2023

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji and Zabihollah Rezaee

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…

Abstract

Purpose

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

Design/methodology/approach

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

Findings

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

Practical implications

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

Originality/value

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 27 February 2023

Mayank Joshipura, Nehal Joshipura and Aditya Sharma

The disposition effect remains one of the most significant investor behavior puzzles. This study aims to consolidate the knowledge, explore current dynamics, elicit trends and…

Abstract

Purpose

The disposition effect remains one of the most significant investor behavior puzzles. This study aims to consolidate the knowledge, explore current dynamics, elicit trends and offer future research directions to demystify the disposition effect.

Design/methodology/approach

This study applies the hybrid review method. It first used bibliometric analysis (212 documents), followed by content analysis (54 articles) to analyze the breadth and depth of literature on the disposition effect.

Findings

This study presents performance analysis and science mapping. It identifies five main research streams: evidence, implications and mitigation techniques; theoretical explanations; investor biases and hedonic framing; attributes, beliefs and preferences; and implications for asset pricing and market efficiency. This study further offers future research directions for disposition effect research.

Research limitations/implications

This study deploys sequential bibliometric and content analysis. A meta-analysis of quantitative articles could provide specific insights regarding the disposition effect. Besides, this study is based on Scopus-indexed journals only.

Practical implications

This study benefits investors and portfolio managers as they learn effective ways to guard against the disposition effect. Policymakers may tweak tax laws to incentivize long-term holding, and regulators can run investor education campaigns to minimize the disposition effect’s consequences effectively.

Originality/value

To the best of the authors’ knowledge, this is probably the first hybrid review of high-quality, contemporary articles on the disposition effect that offers science mapping, research streams, future research directions and a succinct summary of theories, contexts, characteristics and methods deployed in the field of research.

Details

Qualitative Research in Financial Markets, vol. 16 no. 1
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 5 June 2023

Ali Daei, Seyed Mahmood Zanjirchi, Seyed Habibolah Mirghafoori and Alireza Naser Sadrabadi

The varying nature of the competitive environment of small- and medium-sized enterprises (SMEs), contributing significantly to gross domestic product in most countries, has made…

Abstract

Purpose

The varying nature of the competitive environment of small- and medium-sized enterprises (SMEs), contributing significantly to gross domestic product in most countries, has made their moving toward internationalization and global competition unavoidable in such a way that the life cycle of research in this area is experiencing a period of rapid growth. This study aims to evaluate the status of research on SME internationalization based on bibliographic records retrieved from the Web of Science Core Collection and Scopus.

Design/methodology/approach

Using a scientometric analysis, reviewing the important points and the boundaries of research on SME internationalization as well as practicing co-occurrence and burst detection analysis.

Findings

Through a rigorous examination of the crucial points and boundaries within the realm of SMEs internationalization research, coupled with an analysis of co-occurrence and burst detection techniques to detect contemporary hotbed topics, this study has uncovered that the predominant focus of current discourse centers around the areas of networks and networking, as well as internationalization models and entry into the global arena. Moreover, it gives insight that future investigations will shift toward enhancing SME internationalization performance, while simultaneously prioritizing the expeditiousness of their entrance into international markets. The insights garnered from this inquiry are expected to facilitate salient contributions to future literature in this area, thereby advancing our understanding of these complex phenomena.

Practical implications

The trend of the research in this field can be useful for enthusiasts. In this context, the life cycle of research on SME internationalization has been drawn that shows the period of research growth of publications is almost between 2005 and 2023, and the saturation will be approximately from 2023 to 2035. The top researching SME internationalization in the world have been occurred in the USA, England, Canada, Sweden countries and in Department of Management, Department of Marketing, School of Management, Faculty of Management Studies institutions. Also, most of the research has been published in Journal of International Business Studies, International Business Review and Strategic Management Journal.

Originality/value

This study accordingly provided a valuable perspective for future research in this line.

Details

Competitiveness Review: An International Business Journal , vol. 34 no. 2
Type: Research Article
ISSN: 1059-5422

Keywords

Open Access
Article
Publication date: 28 February 2023

Alejandro Morales-Vargas, Rafael Pedraza-Jimenez and Lluís Codina

The field of website quality evaluation attracts the interest of a range of disciplines, each bringing its own particular perspective to bear. This study aims to identify the main…

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Abstract

Purpose

The field of website quality evaluation attracts the interest of a range of disciplines, each bringing its own particular perspective to bear. This study aims to identify the main characteristics – methods, techniques and tools – of the instruments of evaluation described in this literature, with a specific concern for the factors analysed, and based on these, a multipurpose model is proposed for the development of new comprehensive instruments.

Design/methodology/approach

Following a systematic bibliographic review, 305 publications on website quality are examined, the field's leading authors, their disciplines of origin and the sectors to which the websites being assessed belong are identified, and the methods they employ characterised.

Findings

Evaluations of website quality tend to be conducted with one of three primary focuses: strategic, functional or experiential. The technique of expert analysis predominates over user studies and most of the instruments examined classify the characteristics to be evaluated – for example, usability and content – into factors that operate at different levels, albeit that there is little agreement on the names used in referring to them.

Originality/value

Based on the factors detected in the 50 most cited works, a model is developed that classifies these factors into 13 dimensions and more than 120 general parameters. The resulting model provides a comprehensive evaluation framework and constitutes an initial step towards a shared conceptualization of the discipline of website quality.

Details

Journal of Documentation, vol. 79 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 8 July 2022

Uzair Khan, Hikmat Ullah Khan, Saqib Iqbal and Hamza Munir

Image Processing is an emerging field that is used to extract information from images. In recent years, this field has received immense attention from researchers, especially in…

Abstract

Purpose

Image Processing is an emerging field that is used to extract information from images. In recent years, this field has received immense attention from researchers, especially in the research domains of object detection, Biomedical Imaging and Semantic segmentation. In this study, a bibliometric analysis of publications related to image processing in the Science Expanded Index Extended (SCI-Expanded) has been performed. Several parameters have been analyzed such as annual scientific production, citations per article, most cited documents, top 20 articles, most relevant authors, authors evaluation using y-index, top and most relevant sources (journals) and hot topics.

Design/methodology/approach

The Bibliographic data has been extracted from the Web of Science which is well known and the world's top database of bibliographic citations of multidisciplinary areas that covers the various journals of computer science, engineering, medical and social sciences.

Findings

The research work in image processing is meager in the past decade, however, from 2014 to 2019, it increases dramatically. Recently, the IEEE Access journal is the most relevant source with an average of 115 publications per year. The USA is most productive and its publications are highly cited while China comes in second place. Image Segmentation, Feature Extraction and Medical Image Processing are hot topics in recent years. The National Natural Science Foundation of China provides 8% of all funds for Image Processing. As Image Processing is now becoming one of the most critical fields, the research productivity has enhanced during the past five years and more work is done while the era of 2005–2013 was the area with the least amount of work in this area.

Originality/value

This research is novel in this regard that no previous research focuses on Bibliometric Analysis in the Image Processing domain, which is one of the hot research areas in computer science and engineering.

Article
Publication date: 6 October 2022

Yao Han, Ying Yang and Rosmah Mohamed

For the past two decades, researchers have been exploring knowledge of work engagement in the hospitality and tourism industry (HTI). This study aims to provide a comprehensive…

Abstract

Purpose

For the past two decades, researchers have been exploring knowledge of work engagement in the hospitality and tourism industry (HTI). This study aims to provide a comprehensive analysis of global research trends in the field through a bibliometric analysis.

Design/methodology/approach

A total of 335 papers from 2005 to 2021 were searched using the Scopus database. The analysis focused on the temporal distribution, most productive journals, countries/territories, institutions, authors, international and authors' collaboration, the most cited publications and author keywords. The VOS viewer and R software were used to visualise the scientific landscapes.

Findings

The results indicated a rapidly increasing trend of studies on work engagement in the HTI. The journal with the most published articles was the International Journal of Hospitality Management. The USA ranked first in production, and Karatepe, O.M., from Turkey was the leading author. The first and most cited article was from Salanova et al. (2005). Other themes were identified, mainly related to job resources and outcomes associated with work engagement.

Practical implications

The study provides a more comprehensive understanding of the progress of work engagement in HTI studies and offers clues for further investigation in this field.

Originality/value

This is the first paper to explore work engagement in the HTI using quantitative and visualised bibliometric analysis.

Details

Journal of Hospitality and Tourism Insights, vol. 6 no. 5
Type: Research Article
ISSN: 2514-9792

Keywords

Open Access
Article
Publication date: 1 April 2024

Kalervo Järvelin and Pertti Vakkari

The purpose of this paper is to find out which research topics and methods in information science (IS) articles are used in other disciplines as indicated by citations.

Abstract

Purpose

The purpose of this paper is to find out which research topics and methods in information science (IS) articles are used in other disciplines as indicated by citations.

Design/methodology/approach

The study analyzes citations to articles in IS published in 31 scholarly IS journals in 2015. The study employs content analysis of articles published in 2015 receiving citations from publication venues representing IS and other disciplines in the citation window 2015–2021. The unit of analysis is the article-citing discipline pair. The data set consists of 1178 IS articles cited altogether 25 K times through 5 K publication venues. Each citation is seen as a contribution to the citing document’s discipline by the cited article, which represents some IS subareas and methodologies, and the author team's disciplinary composition, which is inferred from the authors’ affiliations.

Findings

The results show that the citation profiles of disciplines vary depending on research topics, methods and author disciplines. Disciplines external to IS are typically cited in IS articles authored by scholars with the same background. Thus, the export of ideas from IS to other disciplines is evidently smaller than the earlier findings claim. IS should not be credited for contributions by other disciplines published in IS literature.

Originality/value

This study is the first to analyze which research topics and methods in the articles of IS are of use in other disciplines as indicated by citations.

Details

Journal of Documentation, vol. 80 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 28 November 2022

Tanushree Mahato, Manish Kumar Jha, Akhaya Kumar Nayak and Neelam Kaushal

The purpose of the paper is to conduct a comprehensive bibliometric analysis and systematic review to examine the research landscape of women empowerment through participation in…

Abstract

Purpose

The purpose of the paper is to conduct a comprehensive bibliometric analysis and systematic review to examine the research landscape of women empowerment through participation in self-help groups (SHGs), identifying the eminent contributors, intellectual communities and future research agenda in the field of SHGs and women empowerment.

Design/methodology/approach

The global works of literature related to the theme of SHGs and women empowerment between 1998 and May 6, 2022 were scanned for bibliometric analysis and systematic review. A total of 176 English language documents from the Scopus database were extracted. Bibliometric analysis is conducted using Biblioshiny and VOSviewer software.

Findings

This study finds that SHGs are paramount in achieving rural women’s empowerment multidimensionally. Found that India is the most contributing country with 136 documents, and Ranjula Bali Swain and Fan Yang Wallentin are the most cited authors in the research field of SHGs and women empowerment. In addition, the paper proposes a comprehensive conceptual framework to portray rudimentary antecedents of women’s empowerment achieved through participation in SHGs.

Practical implications

This bibliometric analysis, along with a systematic review demonstrating a framework encapsulating the principal dimensions of women empowerment and their indicators, will be helpful to practitioners, government, policymakers and researchers working in the area of SHGs and women empowerment.

Originality/value

This study recognizes numerous significant contributions by eminent scholars and presents a concise review of the literature for novice researchers working in the area of SHGs and women empowerment.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 17 no. 6
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 4 December 2023

Patience Tunji-Olayeni, Clinton Aigbavboa, Ayodeji Oke and Nissi Chukwu

Industry 5.0 provides significant social, environmental and economic benefits over previous industrial revolutions. However, research in the field of industry 5.0 is still at a…

Abstract

Purpose

Industry 5.0 provides significant social, environmental and economic benefits over previous industrial revolutions. However, research in the field of industry 5.0 is still at a very nascent stage. Little is known about research trends in the field and its applications in specific sectors as construction which have relatively low sustainability index. Hence, this study aims to explore research trends in industry 5.0 and its applications in the construction industry.

Design/methodology/approach

The study adopted a bibliometric analysis with the use of the vosviewer. The main search words used in the study were “Industry 5.0”, “Society 5.0” AND “Fifth Industrial Revolution”. Initial extracted papers with these keywords were 1036. After refining based on language, document type, key words and timeframe, a total of 188 papers were found suitable for the analysis.

Findings

The most impactful research on Industry 5.0 to date was from the United States, Australia and Sweden while the journal sustainability was found to be the highest document source on Industry 5.0. The application areas of industry 5.0 in the construction industry include health and safety, collaborative working, waste management, measurement of environmental features (indoor air quality, atmospheric pressure, noise, humidity and temperature) and forecasting of environmental, social or financial outcomes.

Research limitations/implications

The study used review based papers which form the bulk of the existing research on industry 5.0. This limits understanding of the practical applications, benefits and challenges associated with the use of industry 5.0.

Originality/value

This work contributes to the theory and practice of industry 5.0 by providing baseline data for future research directions on industry 5.0. The work specifically highlights the application areas of industry 5.0 in the construction industry and also indicates the need for questionnaire, interviews or case study based research to enhance understanding of the practical applications of industry 5.0.

Details

Technological Sustainability, vol. 3 no. 1
Type: Research Article
ISSN: 2754-1312

Keywords

Article
Publication date: 10 February 2023

Roslina Mohamad Shafi and Yan-Ling Tan

This study aims to explore the evolution of the Islamic capital market (ICM) from the perspective of research publications.

Abstract

Purpose

This study aims to explore the evolution of the Islamic capital market (ICM) from the perspective of research publications.

Design/methodology/approach

A bibliometric analysis was applied based on selected publications from the Web of Science Core Collection (WoSCC) database from 2000 to 2021. The study adopted VOSviewer software which was developed by Leiden University.

Findings

This study has some implications that need urgent action. Firstly, there are some areas that have received little attention among researchers, although they are relevant to the industry, for instance, in fintech and blockchain in ICM. Secondly, the inconsistent frequency of publications in some niche areas may suggest that there are unprecedented events that hinder further research; probably, the researcher may anticipate more information and progress in the industry. Thirdly, the need to strengthen the collaboration between industry and academia to advance research.

Research limitations/implications

This study considered only the WoSCC database. The provider of WoSCC is Clarivate (formerly known as Thomson Reuters), where access to publications is limited to institutional subscribers. The implications of this study are to identify and propose future research trends in the field of ICM.

Originality/value

To the best of the authors’ knowledge, the present study is among the pioneer studies in analysing bibliometric focusing on ICM. Previous research has focused on Islamic finance and banking, and not specifically on ICM. Accordingly, this study sheds light on research gaps in ICM.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

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