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Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics

Darmawati Darmawati et al.

Journal of Business Economics and Management2025https://doi.org/10.3846/jbem.2025.23054review
AJG 2ABDC B
Weight
0.50

Abstract

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research involved data sourcing, screening, eligibility selection, and bibliometric analysis. Findings show a dynamic increase in annual publications in DFR, with noticeable peaks and shifts in research focus over time. A notable rise post-2016 culminated in a peak in 2023, indicating sustained scholarly interest and field evolution. This study contributed into how digitalization enhances financial reporting quality, addressing gaps from previous bibliometric analyses. It emphasizes systematic trend analysis, identifying research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide researchers in developing new variables and strategies to advance DFR solutions, enhancing the accuracy, transparency, and accessibility of financial information through digital innovation.

6 citations

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https://doi.org/https://doi.org/10.3846/jbem.2025.23054

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@article{darmawati2025,
  title        = {{Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics}},
  author       = {Darmawati Darmawati et al.},
  journal      = {Journal of Business Economics and Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.3846/jbem.2025.23054},
}

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Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics

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Evidence weight

0.50

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

F · citation impact0.44 × 0.4 = 0.18
M · momentum0.65 × 0.15 = 0.10
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.