Twenty-two years of accounting disclosure research: Themes, concepts and relationships

To explore the intellectual structure of accounting disclosure research in the last decade, 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 disclosure literature. By analyzing 74,742 citation of 2,015 articles published in SSCI journal in accounting disclosure area between 1989 and 2010, this study maps a knowledge network of accounting disclosure studies. The results of the mapping can help identify the research direction of accounting disclosure research and provide a valuable tool for researchers to access the literature in this area.