Audit Committee Attributes and Financial Reporting Quality: A Bibliometric Analysis of Literature

Publication Details

Publication Date

10/07/2026

Volume / Issue

Vol 1, Issue 2 (2026)

Article No.

042

Journal

British Journal of Contemporary Research

Received

30 Jun 2026

Views

8

Downloads

1

Abstract

This study presents a bibliometric analysis of scholarly literature on audit committee (AC) attributes and financial reporting quality (FRQ) spanning the period 1990 to 2024. Drawing on 1,847 peer-reviewed articles and related academic outputs sourced from Scopus, Web of Science, JSTOR and other major databases, the analysis maps the intellectual structure, thematic evolution and empirical contributions of this growing body of research. Findings reveal three distinct phases of scholarly activity: a nascent pre-reform phase (1990-1999), a period of rapid acceleration following the Sarbanes-Oxley Act of 2002 and a phase of maturation and geographic diversification (2010-2024). The United States, United Kingdom and Australia dominate publication output, though emerging economies particularly Malaysia, Nigeria and Jordan have made increasingly significant contributions. Agency theory constitutes the dominant theoretical lens, applied in approximately 74% of identified studies, supplemented by signaling, resource dependence and institutional theories. Keyword co-occurrence and co-citation analyses identify five primary thematic clusters: AC independence and earnings management; financial expertise and accruals quality; structural and operational characteristics; board diversity dimensions; and contextual and institutional moderators. The weight of evidence supports a positive association between AC independence, financial expertise, meeting frequency and gender diversity on one hand, and higher FRQ on the other, though effect magnitudes are consistently moderated by institutional environments and ownership structures. The analysis identifies critical gaps, including the underrepresentation of Sub-Saharan African contexts, limited research on non-financial reporting quality, and the neglect of AC behavioral processes. Future research directions are proposed accordingly.

License

This article is published under the Creative Commons Attribution 4.0 International License . Free to read, share, and adapt with attribution.