This study examines the impact of ESG on Εarnings Quality (EQ) and Real Earnings Management (REM). Additionally, it investigates the potential role of firm size (FS) in this relationship. Using a fixed-effects multivariate regression analysis on an international sample of 32,050 firm-year observations over the period 2003–2022, we show that ESG enhances EQ and restricts REM. Further analysis confirms our main findings, indicating that the intensity of the positive relationship between ESG and EQ is more pronounced in small firms, while the negative association between ESG and REM is more intense in large firms. To the best of our knowledge, this is the first study to capture the impact of ESG on both EQ and REM using international evidence, while testing the role of FS. Our findings suggest that EQ and earnings management (EM) can be viewed as a double-edged sword of reporting quality, thus, a more flexible and proactive strategy is needed when considering the material effects of ESG.

Purpose: The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).Design/methodology/approach: A bibliometric analysis of 249 publications from the Web of Science (WoS) database was carried out, employing both the techniques of performance analysis and science mapping and the Bibliometrix R and VOSviewer tools.Findings: The results of the performance analysis suggest that the publication and citation trends of the interplay of the IFRS and EM fields show an upward trend over time that most of the influential institutions emanate from the US and a significant percentage of articles published in this field emanate from high-quality journals. Science mapping via co-authorship analysis elucidates that more collaborative efforts among authors are needed in the future in this field. Bibliographic coupling analysis bifurcates the studies into six clusters and reveals the major themes and their evolution. Co-word analysis unfolds emerging trends that could be further explored, thus becoming possible future research avenues.Originality/value: To the best of the authors' knowledge, no other study has attempted a bibliometric analysis of research on the relationship between IFRS and EM. This article fills this research gap and makes its contribution to the scientific community by presenting recent developments in this body of knowledge and suggesting future research avenues.

This article reviews the 25 years of Accounting History. Using bibliometric analysis, we provide a summary of bibliometric statistics to present an overview of the peer-reviewed journal's publication landscape. For this reason, we use a sample of 566 documents from the Scopus database between 1996 and 2021. We document publication and citation data indicating an increased rate of productivity and influence. We identify the leading authors, institutions and countries and find that most contributions stem from Australia-based affiliations. We also apply network analysis to reveal the major themes, collaboration patterns and existing relationships among topics. We discover that the journal displays global views that are not limited to the wisdom of one country. We classify dominant topics into 11 clusters and suggest promising avenues for future research.

Purpose: In recent decades, accounting scholars have demonstrated a growing interest in studying charitable organizations. While prior qualitative reviews exist, there has been no quantitative and systematic review synthesizing accounting research in charities. This study aims to fill this gap by consolidating insights from diverse literature through a bibliometric analysis (BA) and systematic literature review (SLR). Design/methodology/approach: Based on a sample of 341 peer-reviewed articles from Scopus, this paper maps this research landscape through the adoption of a BA and SLR methodology. The analysis uncovers the most frequent types of charities, research methods and theories, displays the publication trends, and reveals their social and intellectual structure while identifying the research trends from 1982 to 2024. Findings: Social services and health organizations emerge as the most prevalent types of charities in accounting research. The analysis shows an upward publication and citation trend, characterized by a substantial contribution from high-quality journals and the influential role of the United States and the United Kingdom. Collaboration patterns reveal a network concentrated in Anglo-Saxon countries. Six clusters are identified and discussed in the classification of existing literature. Finally, the field's conceptual evolution illustrates emerging trends, particularly in the post-COVID-19 pandemic landscape, offering avenues for future research. Originality/value: This study presents a fresh perspective on accounting research in charities by combining SLR with BA. Covering nearly four decades of research, it maps the field's collaborative, intellectual and conceptual structure, reveals recent developments and outlines future directions for scholars and practitioners.