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West Science Accounting and Finance
Published by Westscience Press
ISSN : 29869404     EISSN : 29857368     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting & Finance is a scientific publication published by Westscience Press, which aims to be a creative forum for academics, professionals, researchers, and students in the fields of Accounting and Finance including the fields of Auditing, Accounting Information Systems, Corporate Governance, Taxation, and Accounting. International, Management Accounting, Behavioral Accounting, Capital Market, and so on. The topics that are becoming increasingly widespread in the field of accounting research studies are accommodated in this publication. Westscience Accounting and Finance has been in publication since 2023 publishing original papers, review papers, conceptual frameworks, analytical and simulation models, case studies, empirical research, technical notes, and book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 233 Documents
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Bibliometric Analysis of Audit Analytics Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.3033

Abstract

The rapid advancement of digital technologies has significantly transformed auditing practices, leading to the emergence of audit analytics as an important research domain that integrates accounting, auditing, and data science. This study aims to examine the evolution, intellectual structure, influential contributions, and emerging research trends in audit analytics through a bibliometric analysis approach. Data were collected from the Scopus database using relevant keywords related to audit analytics and analyzed using VOSviewer to perform citation analysis, keyword co-occurrence analysis, density visualization, and collaboration network analysis. The findings indicate that audit analytics research has experienced substantial development, particularly with the increasing adoption of big data analytics, artificial intelligence, machine learning, predictive analytics, blockchain, and automation technologies. Citation analysis identifies key contributions focusing on the role of big data and artificial intelligence in improving audit quality, audit judgment, fraud detection, and decision-making processes. The keyword analysis reveals that recent research trends have shifted from traditional analytical methods toward intelligent and automated audit systems that support continuous auditing and risk-based decision-making. Furthermore, collaboration analysis demonstrates the global nature of audit analytics research, with the United States emerging as the most influential contributor and strong research connections among countries and institutions. This study contributes to the literature by providing a comprehensive understanding of the development trajectory of audit analytics and identifying future research opportunities related to generative artificial intelligence, explainable AI, cybersecurity, and digital audit transformation.
Bibliometric Analysis of Public Expenditure Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.3034

Abstract

Public expenditure has become an important research area due to its critical role in supporting economic development, improving public services, and addressing societal challenges, particularly in the healthcare sector. This study aims to examine the development, intellectual structure, collaboration patterns, and emerging research trends in public expenditure literature using a bibliometric analysis approach. Scientific publications were collected from a relevant academic database and analyzed using VOSviewer to perform keyword co-occurrence analysis, citation analysis, co-authorship analysis, institutional collaboration analysis, country collaboration mapping, and density visualization. The findings indicate that public expenditure research is primarily concentrated on themes related to health expenditures, public health, healthcare financing, government spending, health policy, and healthcare services. Citation analysis reveals that highly influential studies mainly focus on global health challenges, disease burden, healthcare costs, and the effectiveness of public health interventions. The collaboration analysis demonstrates that the United States plays a central role in global research networks, followed by contributions from China, European countries, and developing nations. Furthermore, the thematic evolution indicates a shift from conventional discussions of healthcare costs toward broader issues involving fiscal governance, policy effectiveness, resource allocation, and sustainable public financing. This study contributes by providing a comprehensive mapping of the current research landscape and identifying future research opportunities related to efficient public resource management, interdisciplinary collaboration, and sustainable expenditure policies.
Bibliometric Analysis of Local Government Financial Reporting Loso Judijanto; Yendri Deswin
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.3035

Abstract

This study aims to examine the development, intellectual structure, and emerging research trends in the field of local government financial reporting through a bibliometric analysis approach. The study utilizes scientific publications indexed in the Scopus database and applies bibliometric techniques using VOSviewer to analyze publication trends, citation performance, keyword co-occurrence, co-authorship networks, institutional collaboration, and country contributions. The findings indicate that research on local government financial reporting has experienced significant development, with major research focuses centered on financial reporting, public sector accounting, transparency, accountability, and government financial management. Citation analysis identifies influential studies that emphasize voluntary financial disclosure, governmental accounting reform, IPSAS adoption, and e-government as important foundations in strengthening public sector accountability. The keyword analysis reveals that recent research directions have expanded toward sustainability, risk management, earnings management, and digital transformation, demonstrating a shift from conventional reporting practices toward broader governance and accountability perspectives. Furthermore, collaboration analysis shows that research activities are dominated by countries such as the United States, the United Kingdom, Italy, Australia, and Indonesia, although international collaboration remains concentrated among specific research networks. This study contributes to the existing literature by providing a comprehensive mapping of knowledge development and identifying future research opportunities in local government financial reporting, particularly regarding technological innovation, sustainability-oriented reporting, and institutional reform in public sector financial governance.

Page 24 of 24 | Total Record : 233

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