Exploring corporate governance research in accounting journals through latent semantic and topic analyses

摘要: The literature on corporate governance (CG) has been expanding at an unprecedented rate since major scandals surfaced, such as Enron, WorldCom, and HealthSouth. Corresponding with accounting's important role in CG, accounting scholars increasingly have investigated CG recent years, so the body of is growing. Although previous attempts made to summarize extant via reviews, none these utilized developments text analyses natural language processing. This study uses latent semantic topic address this research gap by analysing abstracts from 1,399 articles all journals that Australian Business Deans Council (ABDC) rated A A*. ABDC journal list widely recognized a journal‐quality indicator across many universities worldwide. revealed 10 distinct topics ABDC's top journals. results presented include five most representative for each topic, distinguished scores. carries practice policy implications, it reveals streams exhibits how researchers respond various problems.