Focus and diversity in accounting standards research: Themes, concepts and relationships

To explore the intellectual structure of accounting standards research in the last twenty two years, this study identified the most important publications and the most influential scholars as well as the correlations among these scholar´s publications. In this study, bibliometric and social network analysis techniques are used to investigate the intellectual pillars of the accounting standards research. The results of the mapping can help identify the research direction of accounting standards research and provide a valuable tool for researchers to access the literature in this area.