---
title: "Financial reporting quality research: papers and trends"
description: "From 2017 to 2026 (so far), the keyword “financial reporting quality” appeared in 388 papers in the tracked journals, most of them in accounting (167), finance (150) and management (43)."
url: https://scholar4ai.com/keywords/financial-reporting-quality
markdown_url: https://scholar4ai.com/keywords/financial-reporting-quality.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "From 2017 to 2026 (so far), the keyword “financial reporting quality” appeared in 388 papers in the tracked journals, most of them in accounting (167), finance (150) and management (43). (as of 2026-11-05)"
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-11-05T06:02:37+09:00
window: 2026-10-07 to 2026-11-05
source: OpenAlex (CC0)
---

# Papers on “financial reporting quality”

[Browse research topics](https://scholar4ai.com/keywords/directory/page/3.md)

Research on “financial reporting quality” in the 480 tracked journals: papers per year and category, the journals, institutions and countries publishing it, the keywords studied with it and its most-cited papers. It is not among the most frequent keywords of the last 30 days, so this page has no list of its latest papers.

Back to the ranking: https://scholar4ai.com/rankings/keywords.md

## Key findings

- From 2017 to 2026 (so far), the keyword “financial reporting quality” appeared in 388 papers in the tracked journals, most of them in accounting (167), finance (150) and management (43).
- 58 of them were published in 2025, against 33 in 2017.
- Since 2023, the institutions with the most of these papers were Xiamen University (6), Massey University (5) and Renmin University of China (5).
- The journals publishing most of them were Journal of Accounting and Public Policy (16), Finance research letters (16) and International Review of Economics & Finance (14).
- The most-cited of them is “The monitoring role of female directors over accounting quality” (Journal of Corporate Finance, 2017), with 376 citations.

## Papers per year

*Papers per publication year and category*

| Category | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 (so far) |
|---|---:|---:|---:|---:|---:|---:|---:|---:|---:|---:|
| [Accounting](https://scholar4ai.com/categories/accounting.md) | 12 | 14 | 12 | 17 | 15 | 19 | 12 | 24 | 22 | 20 |
| [Finance](https://scholar4ai.com/categories/finance.md) | 12 | 5 | 12 | 11 | 18 | 14 | 15 | 21 | 26 | 16 |
| [Management](https://scholar4ai.com/categories/management.md) | 7 | 2 | 2 | 1 | 6 | 4 | 4 | 2 | 7 | 8 |
| [Economics](https://scholar4ai.com/categories/economics.md) | 2 | 0 | 1 | 1 | 2 | 2 | 5 | 1 | 2 | 2 |
| [AI](https://scholar4ai.com/categories/ai.md) | 0 | 0 | 3 | 2 | 0 | 0 | 1 | 0 | 1 | 0 |
| [Operations Research](https://scholar4ai.com/categories/operations-research.md) | 0 | 1 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 |
| [Tourism and Hospitality](https://scholar4ai.com/categories/tourism-and-hospitality.md) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
| All categories | 33 | 22 | 30 | 32 | 42 | 39 | 37 | 49 | 58 | 46 |

## Where the papers come from

*Journals with the most papers, since 2023*

| # | Journal | Papers |
|---:|---|---:|
| 1 | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 16 |
| 2 | [Finance research letters](https://scholar4ai.com/journals/finance-research-letters.md) | 16 |
| 3 | [International Review of Economics & Finance](https://scholar4ai.com/journals/international-review-of-economics-finance.md) | 14 |
| 4 | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 12 |
| 5 | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 12 |
| 6 | [International Review of Financial Analysis](https://scholar4ai.com/journals/international-review-of-financial-analysis.md) | 10 |
| 7 | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 8 |
| 8 | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 8 |
| 9 | [Journal of Business Ethics](https://scholar4ai.com/journals/journal-of-business-ethics.md) | 7 |
| 10 | [Research in International Business and Finance](https://scholar4ai.com/journals/research-in-international-business-and-finance.md) | 7 |

*Institutions with the most papers, since 2023*

| # | Institution | Papers |
|---:|---|---:|
| 1 | [Xiamen University](https://scholar4ai.com/institutions/xiamen-university.md) | 6 |
| 2 | Massey University | 5 |
| 3 | [Renmin University of China](https://scholar4ai.com/institutions/renmin-university-of-china.md) | 5 |
| 4 | [Macquarie University](https://scholar4ai.com/institutions/macquarie-university.md) | 4 |
| 5 | [Michigan State University](https://scholar4ai.com/institutions/michigan-state-university.md) | 4 |
| 6 | National Central University | 4 |
| 7 | [Southwestern University of Finance and Economics](https://scholar4ai.com/institutions/southwestern-university-of-finance-and-economics.md) | 4 |
| 8 | [Arizona State University](https://scholar4ai.com/institutions/arizona-state-university.md) | 3 |
| 9 | College of Law and Business | 3 |
| 10 | College of Management Academic Studies | 3 |

*Countries with the most papers, since 2023*

| # | Country | Papers |
|---:|---|---:|
| 1 | China | 71 |
| 2 | United States | 44 |
| 3 | United Kingdom | 16 |
| 4 | Australia | 15 |
| 5 | Taiwan | 14 |
| 6 | Vietnam | 9 |
| 7 | Italy | 8 |
| 8 | South Korea | 8 |
| 9 | France | 7 |
| 10 | Saudi Arabia | 7 |

*Keywords with the most papers, since 2023*

| # | Keyword | Papers |
|---:|---|---:|
| 1 | [corporate governance](https://scholar4ai.com/keywords/corporate-governance.md) | 48 |
| 2 | [earnings management](https://scholar4ai.com/keywords/earnings-management.md) | 44 |
| 3 | [Chinese listed companies](https://scholar4ai.com/keywords/chinese-listed-companies.md) | 23 |
| 4 | [information asymmetry](https://scholar4ai.com/keywords/information-asymmetry.md) | 20 |
| 5 | discretionary accruals | 16 |
| 6 | [audit fees](https://scholar4ai.com/keywords/audit-fees.md) | 14 |
| 7 | [listed companies](https://scholar4ai.com/keywords/listed-companies.md) | 13 |
| 8 | financial restatements | 12 |
| 9 | [principal-agent problem](https://scholar4ai.com/keywords/principal-agent-problem.md) | 11 |

## Most-cited papers

*Most-cited papers since 2017*

| # | Citations | Per month | Title | Journal | Published | Authors |
|---:|---:|---:|---|---|---|---|
| 1 | 376 | 3.3 | [The monitoring role of female directors over accounting quality](https://doi.org/10.1016/j.jcorpfin.2017.05.016) | [Journal of Corporate Finance](https://scholar4ai.com/journals/journal-of-corporate-finance.md) | 2017-05-31 | Juan Manuel García Lara, Beatriz García Osma, Araceli Mora Enguídanos et al. |
| 2 | 249 | 2.7 | [Policy uncertainty and earnings management: International evidence](https://doi.org/10.1016/j.jbusres.2019.03.058) | [Journal of Business Research](https://scholar4ai.com/journals/journal-of-business-research.md) | 2019-04-09 | Kenneth K. Yung, Andrew Root |
| 3 | 241 | 2.1 | [Employee quality and financial reporting outcomes](https://doi.org/10.1016/j.jacceco.2017.06.003) | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 2017-06-16 | Andrew C. Call, John L. Campbell, Dan S. Dhaliwal et al. |
| 4 | 224 | 1.9 | [Financial Reports and Social Capital](https://doi.org/10.1007/s10551-017-3495-5) | [Journal of Business Ethics](https://scholar4ai.com/journals/journal-of-business-ethics.md) | 2017-03-14 | Anand Jha |
| 5 | 207 | 1.9 | [Audit quality, debt financing, and earnings management: Evidence from Jordan](https://doi.org/10.1016/j.intaccaudtax.2017.12.001) | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 2017-12-14 | Ebraheem Saleem Salem Alzoubi |

## Cite this page

Scholar4AI. (2026). Papers on “financial reporting quality”. Journal and Conference Research Rankings. Retrieved November 5, 2026, from https://scholar4ai.com/keywords/financial-reporting-quality

```bibtex
@misc{scholar4ai-keywords-financial-reporting-quality,
  author = {{Scholar4AI}},
  title = {Papers on “financial reporting quality”},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/keywords/financial-reporting-quality}},
  urldate = {2026-11-05},
  note = {Journal and Conference Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).