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All Journal Golden Ratio of Auditing Research Golden Ratio of Taxation Studies
F. Fitriana
Universitas Sangga Buana
Economics, Econometrics & Finance Social Sciences

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Bibliometric Analysis of Auditor Switching Development with Vosviewer Asti Sri Anisa; Rachmat Agus Santoso; F. Fitriana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1462

Abstract

The decision of a company to switch auditors, known as auditor switching, is a significant issue in the accounting field as it relates to auditor independence, regulatory frameworks, and the dynamics of auditor-client relationships. This study analyzes the development of auditor switching literature using a bibliometric approach based on 103 articles indexed in Scopus from 1988 to 2025. Utilizing VOSviewer software, the research identifies publication trends, core journals, and four main keyword clusters that reflect key research focuses: regulation, internal company conditions, financial pressure, and managerial motivation. The findings reveal a steady increase in publications, peaking in 2019. These results provide a comprehensive overview of the auditor switching research landscape and offer directions for future studies.
Global Research Trends in Tax Management: A Bibliometric Analysis of Scientific Publications (1990-2025) Vinhant Gonawan; Rachmat Agus Santoso; F. Fitriana
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2403

Abstract

Tax management has become an increasingly important topic in accounting and taxation research due to growing regulatory complexity, corporate tax efficiency demands, and the expanding role of tax governance. Although the number of publications on tax management has increased substantially, comprehensive evidence regarding the global development of this research field remains limited. This study aims to map global research trends in tax management using a bibliometric approach. Bibliographic data were collected from the Scopus database covering publications from 1990 to 2025. The analysis employed publication trend analysis, cumulative growth analysis, and life cycle analysis to evaluate the evolution and maturity of the research field. The results indicate that tax management research has grown rapidly, particularly after 2015, and has entered the growth stage of its scientific development. The life cycle analysis projects that publication activity will reach its peak around 2032, with a coefficient of determination (R²) of 0.873, indicating a strong model fit. The cumulative growth analysis further suggests considerable opportunities for future research, particularly in emerging areas related to tax governance, digital taxation, and corporate sustainability. This study contributes to the taxation literature by providing a comprehensive overview of the evolution of tax management research and offering valuable insights for researchers and policymakers in identifying future research directions.
Co-Authors Asti Sri Anisa Rachmat Agus Santoso Rachmat Agus Santoso Vinhant Gonawan