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RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT: A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025)

Jurnal Cakrawala Akuntansi · Vol. 18 No. 1 (2026) · pp. 70–88

DOI
10.22437/jca.v18i1.52477
ISSN
3123-1918, 1979-4851
Published
2026-02-05
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

In modern accounting literature, creative accounting and earnings management have attracted growing attention due to their significant implications for the credibility and reliability of financial statements. This study systematically examines global research trends on these phenomena using a bibliometric approach based on 46 Scopus-indexed articles published between 1996 and 2025. By employing VOSviewer and Biblioshiny, the analysis maps publication performance as well as the intellectual, conceptual, and collaborative structures of the field. The results indicate that research on creative accounting and earnings management is predominantly driven by contributions from the United States, the United Kingdom, and Spain, with leading institutional output from the University of Salamanca. Co-citation, co-authorship, and keyword co-occurrence analyses identify three dominant thematic domains: governance and ethics, financial behaviour and accrual manipulation, and institutional context and earnings quality. The novelty of this study lies in integrating creative accounting and earnings management within a single bibliometric framework, providing a holistic perspective on how these closely related topics intersect with emerging issues such as ESG disclosure, sustainability reporting, and digital-based financial transparency. The findings reveal an intellectual shift from a predominantly technical focus on earnings manipulation toward a broader, multidisciplinary perspective that incorporates corporate governance, ethical considerations, and sustainability. The results offer theoretical implications by extending the relevance of agency, legitimacy, and stakeholder theories in contemporary financial reporting ethics, and practical implications for regulators, auditors, and policymakers aiming to enhance transparency, cross-country collaboration, and sustainability-oriented governance mechanisms.

Keywords

Collaboration network of the authors

40 authors · 88 co-authorship links · 2 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Sunan Gunung Djati State Islamic University Bandung
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nazwa Putri Arti KusnaediSunan Gunung Djati State Islamic University Bandung1
Elisa NurhalisyahSunan Gunung Djati State Islamic University Bandung1
Mughiroh IslamSunan Gunung Djati State Islamic University Bandung1
Muhammad Iqbal DeswaraSunan Gunung Djati State Islamic University Bandung1
Rizki Utama PutraSunan Gunung Djati State Islamic University Bandung1
Ibnu MalikSunan Gunung Djati State Islamic University Bandung1
Ansharullah AnsharullahUniversitas Halu Oleo1
Mariani. LAffiliation unknown1
Sugiharto SugihartoAffiliation unknown1
Meri YunitaAffiliation unknown1
Najwa Amanda FatihaAffiliation unknown1
Raden Adikara WicaksanaAffiliation unknown1
NURUL HIKMAHAffiliation unknown1
KHAIRUN NISAUniversitas Halu Oleo1
Rizky AhadiAffiliation unknown1
Muhammad Farhan Putra EmilAffiliation unknown1
Putri DamelaAffiliation unknown1
Rizki Ambia RahmanAffiliation unknown1
Almisan SidiqAffiliation unknown1
Irma ZarwindaAffiliation unknown1
Indil SetiawanAffiliation unknown1
Assyifa Al KarimahAffiliation unknown1
Addurun NafisAffiliation unknown1
Rafli Rahman HidayatAffiliation unknown1
SRI BUDIARTIAffiliation unknown1
MIRNAWATI SUDARWANTOAffiliation unknown1
Edy MeiyantoAffiliation unknown1
Ratna Asmah SusidartiAffiliation unknown1
Titik RespatiAffiliation unknown1
Siska Nia IrasantiAffiliation unknown1
Ieva Baniyah AkbarAffiliation unknown1
Roy Rillera MarzoAffiliation unknown1
Enie NovieastariAffiliation unknown1
Rr. Tutik Sri HariyatiAffiliation unknown1
Wisnu KuncoroAffiliation unknown1
Ikhwanul QiramAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT:  A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025)</dc:title>
	<dc:creator xml:lang="en">Sartika, Dewi</dc:creator>
	<dc:creator xml:lang="en">Rahmi, Fitria</dc:creator>
	<dc:creator xml:lang="en">Mulyani, Fitrah</dc:creator>
	<dc:creator xml:lang="en">Dahar, Reni</dc:creator>
	<dc:subject xml:lang="en">creative management</dc:subject>
	<dc:subject xml:lang="en">earnings management</dc:subject>
	<dc:subject xml:lang="en">discretionary accruals</dc:subject>
	<dc:subject xml:lang="en">corporate governance</dc:subject>
	<dc:subject xml:lang="en">managerial discretion</dc:subject>
	<dc:subject xml:lang="en">bibliometric analysis</dc:subject>
	<dc:description xml:lang="en">In modern accounting literature, creative accounting and earnings management have attracted growing attention due to their significant implications for the credibility and reliability of financial statements. This study systematically examines global research trends on these phenomena using a bibliometric approach based on 46 Scopus-indexed articles published between 1996 and 2025. By employing VOSviewer and Biblioshiny, the analysis maps publication performance as well as the intellectual, conceptual, and collaborative structures of the field. The results indicate that research on creative accounting and earnings management is predominantly driven by contributions from the United States, the United Kingdom, and Spain, with leading institutional output from the University of Salamanca. Co-citation, co-authorship, and keyword co-occurrence analyses identify three dominant thematic domains: governance and ethics, financial behaviour and accrual manipulation, and institutional context and earnings quality. The novelty of this study lies in integrating creative accounting and earnings management within a single bibliometric framework, providing a holistic perspective on how these closely related topics intersect with emerging issues such as ESG disclosure, sustainability reporting, and digital-based financial transparency. The findings reveal an intellectual shift from a predominantly technical focus on earnings manipulation toward a broader, multidisciplinary perspective that incorporates corporate governance, ethical considerations, and sustainability. The results offer theoretical implications by extending the relevance of agency, legitimacy, and stakeholder theories in contemporary financial reporting ethics, and practical implications for regulators, auditors, and policymakers aiming to enhance transparency, cross-country collaboration, and sustainability-oriented governance mechanisms.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2026-02-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/52477</dc:identifier>
	<dc:identifier>10.22437/jca.v18i1.52477</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi; 70-88</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/52477/23542</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Dewi Sartika, Fitria Rahmi, Fitrah Mulyani, Reni Dahar</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>