IDEAS home Printed from https://ideas.repec.org/a/eee/matcom/v222y2024icp38-49.html
   My bibliography  Save this article

Hot spot mining and trend analysis of Economic Responsibility Audit based on knowledge graph

Author

Listed:
  • Zhu, Jingjuan
  • Zhang, Wenjie
  • Lu, Lingyun
  • Lu, Yi
  • Wang, Duo

Abstract

Economic Responsibility Audit (ERA) of China is a unique audit system in the world. To explore and predict the Chinese economy responsibility audit, this study conducts a multi-dimensional analysis of research literature on ERA from 1986 to 2022 based on knowledge graph. Using Citespace software, we established a sound theoretical and a scientific evaluation system of ERA, which carry out an effective data application. This analysis unveils the intricate tapestry of research themes within the realm of ERA, with particular emphasis on the establishment of a robust theoretical foundation, the identification of pivotal audit focal points, the construction of a rigorous evaluation framework, and the adept utilization of data for effective decision-making. The research concluded that the trend of ERA is deeply integrated with performance management, national governance, Big data, etc.​ In addition, we also point out that applying interdisciplinary knowledge system to establish an innovative thinking system is the key point to the ERA’s future research. The research results also demonstrate that learning from the mature experience of international audit field and the forefront of theoretical research can effectively promote relevant empirical research.

Suggested Citation

  • Zhu, Jingjuan & Zhang, Wenjie & Lu, Lingyun & Lu, Yi & Wang, Duo, 2024. "Hot spot mining and trend analysis of Economic Responsibility Audit based on knowledge graph," Mathematics and Computers in Simulation (MATCOM), Elsevier, vol. 222(C), pages 38-49.
    • Handle: RePEc:eee:matcom:v:222:y:2024:i:c:p:38-49
    DOI: 10.1016/j.matcom.2023.08.029
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0378475423003555
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.matcom.2023.08.029?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Rania Beji & Ouidad Yousfi & Nadia Loukil & Abdelwahed Omri, 2021. "Board Diversity and Corporate Social Responsibility: Empirical Evidence from France," Journal of Business Ethics, Springer, vol. 173(1), pages 133-155, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Finja Lena Kind & Jennifer Zeppenfeld & Rainer Lueg, 2023. "The impact of chief executive officer narcissism on environmental, social, and governance reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4448-4466, November.
    2. Zeeshan Mukhtar & Abdul Rasheed, 2024. "Corporate Governance and Ownership Structure Effect on Corporate Social Performance: Evidence from Non-Financial Industries of Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 527-541.
    3. Ahmet Jeyhunov & Jong Dae Kim & Seong Mi Bae, 2025. "The Effects of Board Diversity on Korean Companies’ ESG Performance," Sustainability, MDPI, vol. 17(2), pages 1-26, January.
    4. Gaowen Kong & T. Dongmin Kong & Ni Qin & Li Yu, 2023. "Ethnic Diversity, Trust and Corporate Social Responsibility: The Moderating Effects of Marketization and Language," Journal of Business Ethics, Springer, vol. 187(3), pages 449-471, October.
    5. Rania Béji & Ouidad Yousfi, 0. "What drives strategic Corporate Social Responsibility?," Journal of Economic Analysis, Anser Press, vol. 0(1), pages 1-1.
    6. Simon Ayo ADEKUNLE & Oghenovo Owigho OKERE & Eseoghene KOKOGHO & Loretta EZE & Princess Eloho ODIO, 2024. "Board Characteristics And Corporate Performance: Evidence From The Nigerian Oil And Gas Companies," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 9(1), pages 87-97, March.
    7. Jiang Yang & Saqib Yaqoob Malik & Yasir Hayat Mughal & Tamoor Azam & Wajid Khan & Muhammad Asif Chuadhry & Muhammad Ilyas & Yukun Cao, 2023. "Assessing the Impact of Corporate Social Responsibility, Green Shared Vision on Voluntary Green Work Behavior: Mediating Role of Green Human Resource Management," Sustainability, MDPI, vol. 15(23), pages 1-18, November.
    8. Ghosh, Saibal, 2022. "Religiosity and bank performance: How strong is the link?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 33(C).
    9. Yun Hu & Zhuohang Li & Jiajia Guo, 2024. "Does Independent Directors’ Interlocking Network Position Affect Green Innovation?," Sustainability, MDPI, vol. 16(3), pages 1-20, January.
    10. Justyna Berniak-Woźny & Artur Kwasek & Hubert Gąsiński & Magdalena Maciaszczyk & Maria Kocot, 2023. "Business Case for Corporate Social Responsibility in Small and Medium Enterprises—Employees’ Perspective," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
    11. Francesco Paolone & Matteo Pozzoli & Nicola Cucari & Rosario Bianco, 2023. "Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 358-368, January.
    12. Salma Loulou-Baklouti, 2024. "Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 193-210, June.
    13. Wu, Zihao & Lin, Siliang & Chen, Tianhao & Luo, Chunyang & Xu, Hui, 2023. "Does effective corporate governance mitigate the negative effect of ESG controversies on firm value?," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1772-1793.
    14. Mario A. Morales-Parragué & Rodrigo A. Varela-Laso & Luis Araya-Castillo & Fidel Molina-Luque, 2023. "Corporate Social Responsibility: Where Does It Come from, and Where Does It Go? Evolution of the Conceptual Structure from 1975 to 2021," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
    15. Tao, Yunqing & Wang, Dianjie & Ye, Yongwei & Wu, Haitao & Zhang, Yao, 2023. "The role of public environmental concern on corporate social responsibility: Evidence from search index of web users," Energy Economics, Elsevier, vol. 126(C).
    16. Sonia Boukattaya & Zied Ftiti & Maher Jeriji & Waël Louhichi, 2024. "Does committees' gender diversity affect firms' environmental and social performance?," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3550-3568, May.
    17. Asuman Erben Yavuz & Bade Ekim Kocaman & Mesut Doğan & Adalet Hazar & Şenol Babuşcu & Raikhan Sutbayeva, 2024. "The Impact of Corporate Governance on Sustainability Disclosures: A Comparison from the Perspective of Financial and Non-Financial Firms," Sustainability, MDPI, vol. 16(19), pages 1-21, September.
    18. Li, Shengnan & Zheng, Xinya & Niu, Jianbo & Ma, Xuan, 2024. "Share pledging of controlling shareholders and corporate social responsibility disclosure," Research in International Business and Finance, Elsevier, vol. 67(PA).
    19. Wan, Yang & Hong, Ziyi & Liu, Wenqing & Cui, Jiashuo, 2023. "Executives’ education: A catalyst for enhanced ESG disclosure," Finance Research Letters, Elsevier, vol. 58(PB).
    20. Beloskar, Ved Dilip & Haldar, Arunima & Gupta, Anupama, 2024. "Gender equality and women’s empowerment: A bibliometric review of the literature on SDG 5 through the management lens," Journal of Business Research, Elsevier, vol. 172(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:matcom:v:222:y:2024:i:c:p:38-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.journals.elsevier.com/mathematics-and-computers-in-simulation/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.