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Mapping Risk Disclosure Trends: A Dual Bibliometric and Practitioner- Informed Approach

Hendri Setyawan et al.

Asia-Pacific Management Accounting Journal2025https://doi.org/10.24191/apmaj.v24i2-13article
ABDC C
Weight
0.50

What the paper says

This study offered an integrated bibliometric and thematic analysis to map the intellectual and practical landscape of risk disclosure research. Drawing from literature in Scopus and Web of Science, the study applied co-citation, keyword co-occurrence, and content analysis to explore trends, citation dynamics, emerging themes, author networks, and regional research distributions. Seven major thematic clusters were identified: (1) board characteristics and risk disclosure readability, (2) regulation, climate risk disclosure, and firm value, (3) cybersecurity risk and integrated reporting, (4) institutional investors and enterprise risk management (ERM), (5) financial instruments, compliance, and value relevance, (6) risk disclosure, firm performance, and cost of capital, and (7) ownership structure and corporate governance. To enrich the analysis, insights from two practitioners—an enterprise risk officer and a compliance manager from IDX-listed firms— were incorporated through semi-structured interviews. Their perspectives validated key bibliometric themes and added practical depth. The results highlighted evolving priorities in risk disclosure, shifting from regulatory compliance toward value-relevant, stakeholder-driven narratives. This study offers critical implications for researchers, practitioners, and regulators seeking to enhance transparency, accountability, and decision-making in corporate risk communication.

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Cite this paper

https://doi.org/https://doi.org/10.24191/apmaj.v24i2-13

Or copy a formatted citation

@article{hendri2025,
  title        = {{Mapping Risk Disclosure Trends: A Dual Bibliometric and Practitioner- Informed Approach}},
  author       = {Hendri Setyawan et al.},
  journal      = {Asia-Pacific Management Accounting Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.24191/apmaj.v24i2-13},
}

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Mapping Risk Disclosure Trends: A Dual Bibliometric and Practitioner- Informed Approach

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.