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Abstract

Purpose: This study aims to map the landscape of previous research related to integrated reporting, which provides additional information relevant to investor decision-making and improves corporate transparency. The primary focus is identifying trends, dominant topics, and open research gaps.


Research Method: This study uses a literature review with a bibliometric approach. One thousand twenty-two publications from the Scopus database were analyzed using VOSviewer software to map keywords, authors, affiliations, and the most productive countries in integrated reporting research.


Results and Discussion: The results show a significant increase in publications since 2019, primarily focusing on integrated reporting, sustainability reporting, corporate governance, and integrated thinking. New topics that are emerging include audit quality and audit costs. Research in the SME sector remains very limited. Italy, the United States, and the United Kingdom are the countries with the highest number of publications. At the same time, the Jean Monnet University and the University of Memphis are the most productive institutions.


Implication: These findings provide important information for researchers and stakeholders to understand the direction and potential of integrated reporting and recommend further exploring the MSME sector and audit themes in the context of integrated reporting.

Keywords

bibliometric VOSviewer Scopus integrated reporting

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How to Cite
Muthmainnah, M., Sutisman, E., Noy, I., Sejati, F. R., & Sutisna, E. (2025). A Bibliometric Odyssey into Integrated Reporting Research with Scopus Databases. Accounting Research Journal, 1(1), 39–51. Retrieved from http://ppsuniyap.id/journal.ppsuniyap.id/index.php/arj/article/view/87
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