Mapping the emergence of the theme of corruption in the area of corporate governance: a bibliometric review of the literature

Anderson Antônio Lima, Thiago de Luca Santana Ribeiro
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Abstract

Objective: Despite the evident theoretical importance of corporate governance as a mechanism for controlling corrupt practices, as far as we know there are no review articles that relate these themes. In this sense, the objective of this article is to map the emergence and evolution of corruption in the area of corporate governance and present the state of the art and trends in future studies on these topics. Method: This article is a bibliometric review, it is a statistical analysis method that provides a quantitative understanding of the academic literature on a given scientific field. The bibliometric techniques used are cocotation analysis and bibliographic matching analysis. In other words, we sought to understand the theoretical roots and identify the frontiers of knowledge. Results: In the co-citation analysis, 4 theoretical clusters (theoretical bases) were identified and in the pairing, 6 theoretical clusters (frontiers of knowledge) were identified. It is clear from the graphic mappings that current research (frontiers) has more congruence between the different themes, while the research that forms the theoretical bases is more idiosyncratic. Originality/Relevance: As far as we know, this is one of the first articles to store knowledge about corruption in the area of corporate governance and cluster it into theoretical bases and boundaries. Theoretical/methodological contributions: The pairing analysis identified the following main topics in vogue: Disclosure of sustainability reports; Institutional Theories; Political connections; Corporate Governance Control Mechanisms; National culture; Foreign investments; Organizational performance; Financial paper; Factors determining bribery; and role of national and international regulatory agencies.
公司治理领域腐败主题的出现:文献计量学回顾
目的:尽管公司治理作为一种控制腐败行为的机制在理论上具有明显的重要性,但据我们所知,目前还没有与这些主题相关的评论文章。从这个意义上讲,本文的目的是描绘公司治理领域腐败现象的出现和演变过程,并介绍有关这些主题的最新研究成果和未来研究趋势。研究方法:本文是一篇文献计量学综述,它是一种统计分析方法,可提供对特定科学领域学术文献的定量了解。所使用的文献计量学技术是共注分析和书目匹配分析。换句话说,我们试图了解理论根源并确定知识前沿。结果:共引分析确定了 4 个理论群(理论基础),配对分析确定了 6 个理论群(知识前沿)。从图形映射中可以明显看出,当前的研究(前沿)在不同主题之间具有更多的一致性,而构成理论基础的研究则更具特异性。原创性/相关性:据我们所知,这是第一批将有关公司治理领域腐败问题的知识储存起来,并将其归纳为理论基础和边界的文章之一。理论/方法论贡献:配对分析确定了以下主要流行主题:可持续发展报告的披露;制度理论;政治联系;公司治理控制机制;国家文化;外国投资;组织绩效;财务文件;决定贿赂的因素;以及国家和国际监管机构的作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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