Investigating the impact of transparency and financial statements quality: A bibliometric analysis study for the Middle Eastern countries

Abstract

In these days. The subjects of information transparency and quality of financial statements have been considered as a core topic for developing countries, mainly; within the Middle East. Hence, the necessity for information honesty leading for makes several advantages through the growth within the investment opportunities, and enhancing of governance outcomes. So, as concern with this article. We are aim to make an analyze for the selected literatures with respect for the topic of quality of financial reporting through employing the method of bibliometric. In addition, the authors have been chosen the publications from the web science site, as well as using the software of Vos-viewer. Study samples including of 100 articles that was embraced with this topic for the period 2008 – 2026. In our article, we are reached for the result from making the analysis for the publications of “the impact of transparency and the financial statement quality for the middle eastern countries. “ In the term of country, and the number of citations; the results showed that Australia, America, and Saudi Arabia had the highest number of citations respectively, with 370,299, and 233.

At last; through providing a bibliometric analysis. This paper provide a significant practical contribution and knowledge regarding for the emerging nations, which belong with the topic of quality financial reporting, hence. The authors were recommended for researchers in the future research by conducting a most thorough systematic research or employ another criterion to provide more directed research on the topic of financial reporting quality.