Gender diversity and earnings management: a bibliometric analysis

Gender diversity in corporate leadership has garnered significant research attention due to its potential influence on organizational performance, particularly earnings management (EM). This study provides a comprehensive bibliometric analysis of Gender Diversity and Earnings Management, aiming to illuminate key trends and patterns within this evolving research domain. Utilizing data from 2011 to 2024, the analysis draws on over 80 publications sourced from the SCOPUS database, with a focus on English-language articles in the fields of Business, Economics, and Sociology. Using the VOSviewer tool, the findings reveal a significant increase in scholarly interest, particularly in recent years, indicating a growing recognition of the relevance of gender diversity in board governance and its impact on earnings management. The research highlights the predominant focus within the Business, Management, and Accounting disciplines, while also identifying substantial contributions from Economics, Econometrics, and Finance. Key authors such as Ezeani, E., and Usman, M., and leading institutions like the University of Central Lancashire and King Faisal University are recognized for their impactful work. The co-occurrence analysis underscores the central role of earnings management, corporate governance, and gender diversity while revealing emerging themes and potential research gaps. This study's significance lies in its ability to map the current landscape of research, identifying both established and underexplored areas. It provides valuable insights for academics, practitioners, and policymakers, offering a foundation for future research and practical applications aimed at enhancing corporate governance and financial practices.