{"title":"Exploring the Shift Toward Sustainable Finance and Financial Reporting: An Extensive Analysis of Emerging Trends, Research Patterns, and Implications for Global Sustainability","authors":"Sari Mujiani","doi":"10.58812/wsaf.v1i02.111","DOIUrl":"https://doi.org/10.58812/wsaf.v1i02.111","url":null,"abstract":"This study presents a comprehensive analysis of the shift toward sustainable finance and financial reporting, examining emerging trends, research patterns, and their implications for global sustainability. The research employs bibliometric analysis to explore the scholarly landscape, identify key areas of focus, and understand the interconnections within the field. The study analyzes publication output over time, identifies influential journals, authors, and institutions, and investigates citation networks. Through content analysis, it identifies emerging research themes and topics within sustainable finance and financial reporting. Additionally, the study explores the implications of sustainable finance and financial reporting for promoting global sustainability and sustainable development. The findings highlight a steady growth in research publications in the field, reflecting the increasing interest in sustainable finance and financial reporting. Key journals, authors, and institutions contributing to the field are identified, indicating the thought leadership and expertise in sustainable finance and financial reporting. Highly cited articles and influential authors shape the discourse and provide valuable references for further research.","PeriodicalId":187872,"journal":{"name":"West Science Accounting and Finance","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123187380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analyzing the Evolution of Auditing and Financial Insurance: Tracking Developments, Identifying Research Frontiers, and Charting the Future of Accountability and Risk Management","authors":"T. Nugrahanti","doi":"10.58812/wsaf.v1i02.119","DOIUrl":"https://doi.org/10.58812/wsaf.v1i02.119","url":null,"abstract":"This research employed a bibliometric analysis to examine the evolution of financial audit and insurance, identify key developments, and determine research frontiers in the field. The analysis was conducted on a comprehensive dataset comprising scholarly articles, conference papers, and relevant publications. The data underwent preprocessing to ensure accuracy and reliability. Using VOSviewer, various analysis techniques were applied, including co-authorship analysis, citation analysis, and keyword and topic analysis. The findings revealed collaboration patterns among researchers, influential works, emerging research themes, and potential research frontiers. The results highlighted the impact of technological advancements, regulatory changes, and emerging risks on the field. The interpretation of the findings contributes to the understanding of accountability and risk management practices. The research identifies areas for further investigation, such as the integration of emerging technologies, regulatory effectiveness, and the management of emerging risks. The results provide insights into the past, present, and future trajectory of financial audit and insurance, guiding future research efforts and contributing to the advancement of accountability and risk management practices in the financial sector.","PeriodicalId":187872,"journal":{"name":"West Science Accounting and Finance","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130289878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Unveiling the Transformational Impact of Digital Technologies on Accounting and Finance","authors":"Fazrian Thursina","doi":"10.58812/wsaf.v1i02.131","DOIUrl":"https://doi.org/10.58812/wsaf.v1i02.131","url":null,"abstract":"Digital technologies have significantly transformed the fields of accounting and finance, revolutionizing traditional practices and shaping new avenues for research and professional development. This research conducts a comprehensive bibliometric analysis to uncover the transformative impact of digital technologies on accounting and finance. Using bibliometric techniques, key trends, influential authors, and notable publications in this domain were identified. The analysis explores the interdisciplinary nature of digital technologies in accounting and finance, highlighting the integration of technologies with subfields such as financial reporting, auditing, and financial management. The findings provide valuable insights into the evolving landscape of accounting and finance in the digital age, assisting practitioners, policymakers, and researchers in understanding and harnessing the potential of digital technologies.","PeriodicalId":187872,"journal":{"name":"West Science Accounting and Finance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133229363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Exploring the Relationship Between Corporate Goernance Mechanism and Financial Performance : Evidence From Listed Companies","authors":"Mohammad Rizky Yahya","doi":"10.58812/wsaf.v1i02.133","DOIUrl":"https://doi.org/10.58812/wsaf.v1i02.133","url":null,"abstract":"This study examines, through quantitative analysis, the relationship between corporate governance practices and financial performance of a listed company in West Java, Indonesia. The research examines important financial performance measures, such as Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS), using secondary data from annual reports, financial statements, and corporate governance disclosures. Various corporate governance practices are examined as independent variables, including board composition, ownership structure, CEO compensation, and audit quality. The study uses multiple regression analysis and correlation analysis to reveal significant associations between corporate governance practices and financial performance. The findings provide important insights for regulators, investors and business leaders to strengthen corporate governance standards and achieve long-term financial success in West Java's turbulent economic environment.","PeriodicalId":187872,"journal":{"name":"West Science Accounting and Finance","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115851715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}