Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research
Fitriana Dachlan
Universitas Sangga Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Research Trends in Governance, Risk and Compliance (GRC): A Scopus-Based Bibliometric Analysis Using Biblioshiny (2020–2026) Kalmet Nehru; Fitriana Dachlan; Rachmat Agus Santoso
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2368

Abstract

This study examines the development of Governance, Risk and Compliance (GRC) research in the fields of finance and accounting during the 2020–2026 period using a bibliometric approach. The study analyzed metadata from 464 Scopus-indexed journal articles retrieved through a systematic search and screening process. Bibliometric analysis was conducted using Biblioshiny integrated with the Bibliometrix package in R to examine publication trends, influential publications, conceptual structures, thematic development, and emerging research topics. The findings reveal a substantial increase in GRC-related publications, particularly during 2025–2026, indicating growing academic interest in integrated governance, risk management, and compliance. The most influential studies were associated with corporate governance, enterprise risk management, sustainability, and digital governance, while conceptual mapping demonstrated strong interrelationships among governance, compliance, sustainability, and information systems. Trend analysis further identified artificial intelligence, ESG performance, and sustainability reporting as emerging research themes that are expected to shape future GRC research. This study contributes to the bibliometric literature by providing a comprehensive scientific mapping of GRC research and offers practical insights for researchers, practitioners, regulators, and policymakers in identifying future research directions and strengthening governance, risk management, and compliance strategies.
Mapping Global Internal Control Research: A Bibliometric Analysis of Publication Trends, Emerging Themes, and Collaboration Patterns in Scopus (2022–2025) Dodi Dahyawan; Fitriana Dachlan; Rachmat Agus Santoso
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i3.2355

Abstract

Internal control has become increasingly important as organizations integrate governance, enterprise risk management, and digital transformation into organizational decision making. The COSO Integrated Framework establishes internal control as the foundation of governance and risk management, while digital transformation has fundamentally reshaped organizational processes and control systems (COSO, 2013 ; Vial, 2019). This study maps the global development of internal control research using a bibliometric approach based on Scopus-indexed publications from 2022 to 2025. Data were analyzed using Biblioshiny after a systematic screening process that resulted in 934 eligible articles in the Business, Management and Accounting subject area. The analysis examined publication growth, influential authors, source journals, country collaboration, citation performance, and keyword evolution. The findings reveal a substantial increase in global research productivity during the study period, accompanied by stronger international collaboration and the emergence of new thematic areas. China emerged as the leading contributor to global internal control research, while corporate governance, digital transformation, risk management, audit quality, environmental, social and governance (ESG), and artificial intelligence emerged as the dominant research themes. The bibliometric evidence further demonstrates a clear shift from conventional internal control systems toward digitally enabled governance and intelligent control mechanisms. This study contributes by providing a comprehensive knowledge map of recent internal control research, identifying emerging research directions, and offering practical references for researchers interested in governance, auditing, and organizational control systems.
Co-Authors Dodi Dahyawan Kalmet Nehru Rachmat Agus Santoso