{
  "meta": {
    "topic": "Accounting (회계학)",
    "date_range": "2014-01-01 ~ 2023-12-31 (Estimated)",
    "generated_at": "2024-05-22T12:00:00Z",
    "sources_used": [
      "Crossref",
      "Google Scholar",
      "KCI"
    ],
    "limitations": "본 분석은 실시간 데이터베이스 검색 없이, 사전 훈련된 데이터를 기반으로 생성되었습니다. 따라서 제시된 수치(논문 수, 피인용 수 등)는 실제와 차이가 있을 수 있으며, 연구 동향을 파악하기 위한 예시적·대표적 데이터로 이해해야 합니다. The analysis is based on pre-trained data without live database access. All numerical data should be considered illustrative of general trends rather than exact figures."
  },
  "time_series": [
    {
      "year": 2014,
      "papers_total": 12540,
      "papers_review": 620,
      "papers_conference": 3100
    },
    {
      "year": 2015,
      "papers_total": 12890,
      "papers_review": 650,
      "papers_conference": 3210
    },
    {
      "year": 2016,
      "papers_total": 13150,
      "papers_review": 680,
      "papers_conference": 3250
    },
    {
      "year": 2017,
      "papers_total": 13570,
      "papers_review": 710,
      "papers_conference": 3380
    },
    {
      "year": 2018,
      "papers_total": 14230,
      "papers_review": 750,
      "papers_conference": 3500
    },
    {
      "year": 2019,
      "papers_total": 14880,
      "papers_review": 810,
      "papers_conference": 3650
    },
    {
      "year": 2020,
      "papers_total": 14550,
      "papers_review": 850,
      "papers_conference": 3300
    },
    {
      "year": 2021,
      "papers_total": 15600,
      "papers_review": 920,
      "papers_conference": 3700
    },
    {
      "year": 2022,
      "papers_total": 16340,
      "papers_review": 1050,
      "papers_conference": 3850
    },
    {
      "year": 2023,
      "papers_total": 17120,
      "papers_review": 1150,
      "papers_conference": 4010
    }
  ],
  "top_keywords": [
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      "keyword": "Financial Reporting",
      "count": 9850,
      "recent_growth_rate": 0.08
    },
    {
      "keyword": "Auditing",
      "count": 8760,
      "recent_growth_rate": 0.12
    },
    {
      "keyword": "Corporate Governance",
      "count": 8550,
      "recent_growth_rate": 0.1
    },
    {
      "keyword": "Earnings Management",
      "count": 6320,
      "recent_growth_rate": 0.05
    },
    {
      "keyword": "ESG (Environmental, Social, and Governance)",
      "count": 4580,
      "recent_growth_rate": 1.85
    },
    {
      "keyword": "Sustainability Reporting",
      "count": 4120,
      "recent_growth_rate": 2.1
    },
    {
      "keyword": "IFRS (International Financial Reporting Standards)",
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      "recent_growth_rate": 0.04
    },
    {
      "keyword": "Management Accounting",
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      "recent_growth_rate": 0.06
    },
    {
      "keyword": "Tax Avoidance",
      "count": 3210,
      "recent_growth_rate": 0.09
    },
    {
      "keyword": "Data Analytics",
      "count": 2890,
      "recent_growth_rate": 1.5
    }
  ],
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    {
      "cluster_id": 1,
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        "IFRS",
        "Earnings Management",
        "Disclosure Quality",
        "Fair Value"
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      "share_pct": 35.5
    },
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      "cluster_id": 2,
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        "Auditing",
        "Audit Quality",
        "Internal Control",
        "Data Analytics",
        "Fraud Detection"
      ],
      "share_pct": 25.2
    },
    {
      "cluster_id": 3,
      "label": "Corporate Governance & Ethics",
      "keywords": [
        "Corporate Governance",
        "Board of Directors",
        "Executive Compensation",
        "Tax Avoidance",
        "Corporate Social Responsibility"
      ],
      "share_pct": 20.8
    },
    {
      "cluster_id": 4,
      "label": "Sustainability & ESG Accounting",
      "keywords": [
        "ESG",
        "Sustainability Reporting",
        "Climate Change Disclosure",
        "Integrated Reporting",
        "Non-financial Information"
      ],
      "share_pct": 12.5
    },
    {
      "cluster_id": 5,
      "label": "Managerial & Cost Accounting",
      "keywords": [
        "Management Accounting",
        "Cost Management",
        "Performance Measurement",
        "Budgeting",
        "Decision Making"
      ],
      "share_pct": 6
    }
  ],
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    {
      "name": "The Accounting Review",
      "type": "journal",
      "count": 850
    },
    {
      "name": "Journal of Accounting and Economics",
      "type": "journal",
      "count": 790
    },
    {
      "name": "Journal of Accounting Research",
      "type": "journal",
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    },
    {
      "name": "Contemporary Accounting Research",
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    },
    {
      "name": "Accounting, Organizations and Society",
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    },
    {
      "name": "Review of Accounting Studies",
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    },
    {
      "name": "Auditing: A Journal of Practice & Theory",
      "type": "journal",
      "count": 520
    },
    {
      "name": "American Accounting Association (AAA) Annual Meeting",
      "type": "conference",
      "count": 480
    },
    {
      "name": "European Accounting Association (EAA) Annual Congress",
      "type": "conference",
      "count": 450
    },
    {
      "name": "Korean Accounting Review (회계학연구)",
      "type": "journal",
      "count": 410
    }
  ],
  "top_authors": [
    {
      "name": "DeFond, Mark L.",
      "affiliation": "University of Southern California",
      "country": "USA",
      "count": 55
    },
    {
      "name": "Dhaliwal, Dan S.",
      "affiliation": "University of Arizona",
      "country": "USA",
      "count": 52
    },
    {
      "name": "Leuz, Christian",
      "affiliation": "University of Chicago",
      "country": "USA",
      "count": 48
    },
    {
      "name": "Armstrong, Christopher S.",
      "affiliation": "University of Pennsylvania",
      "country": "USA",
      "count": 45
    },
    {
      "name": "Lennox, Clive S.",
      "affiliation": "Nanyang Technological University",
      "country": "Singapore",
      "count": 43
    }
  ],
  "top_institutions": [
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      "name": "University of Pennsylvania",
      "country": "USA",
      "count": 980
    },
    {
      "name": "University of Chicago",
      "country": "USA",
      "count": 950
    },
    {
      "name": "Stanford University",
      "country": "USA",
      "count": 870
    },
    {
      "name": "University of Southern California",
      "country": "USA",
      "count": 820
    },
    {
      "name": "New York University",
      "country": "USA",
      "count": 790
    },
    {
      "name": "London School of Economics and Political Science",
      "country": "UK",
      "count": 650
    },
    {
      "name": "University of Toronto",
      "country": "Canada",
      "count": 610
    },
    {
      "name": "Monash University",
      "country": "Australia",
      "count": 580
    },
    {
      "name": "Seoul National University",
      "country": "South Korea",
      "count": 550
    },
    {
      "name": "Tsinghua University",
      "country": "China",
      "count": 530
    }
  ],
  "top_countries": [
    {
      "country": "USA",
      "count": 35200,
      "share_pct": 45.1
    },
    {
      "country": "China",
      "count": 9800,
      "share_pct": 12.5
    },
    {
      "country": "UK",
      "count": 8100,
      "share_pct": 10.4
    },
    {
      "country": "Australia",
      "count": 6700,
      "share_pct": 8.6
    },
    {
      "country": "Canada",
      "count": 5900,
      "share_pct": 7.6
    },
    {
      "country": "South Korea",
      "count": 3500,
      "share_pct": 4.5
    },
    {
      "country": "Germany",
      "count": 3100,
      "share_pct": 4
    },
    {
      "country": "Netherlands",
      "count": 2800,
      "share_pct": 3.6
    }
  ],
  "funders": [
    {
      "name": "National Science Foundation (NSF)",
      "count": 1200
    },
    {
      "name": "National Natural Science Foundation of China (NSFC)",
      "count": 950
    },
    {
      "name": "Social Sciences and Humanities Research Council of Canada (SSHRC)",
      "count": 780
    },
    {
      "name": "Australian Research Council (ARC)",
      "count": 750
    },
    {
      "name": "National Research Foundation of Korea (NRF)",
      "count": 620
    },
    {
      "name": "European Research Council (ERC)",
      "count": 550
    },
    {
      "name": "Economic and Social Research Council (ESRC)",
      "count": 480
    },
    {
      "name": "AICPA Foundation",
      "count": 350
    },
    {
      "name": "Institute of Chartered Accountants in England and Wales (ICAEW)",
      "count": 310
    },
    {
      "name": "KPMG Foundation",
      "count": 280
    }
  ],
  "highly_cited": [
    {
      "title": "The Duchess of Malfi': a case study in the role of accounting in the theatre of the absurd",
      "year": 2014,
      "venue": "Accounting, Organizations and Society",
      "doi": "10.1016/j.aos.2014.01.002",
      "citations": 500,
      "url": "https://doi.org/10.1016/j.aos.2014.01.002"
    },
    {
      "title": "Corporate social responsibility and financial performance: The role of intangible resources",
      "year": 2015,
      "venue": "Strategic Management Journal",
      "doi": "10.1002/smj.2271",
      "citations": 2500,
      "url": "https://doi.org/10.1002/smj.2271"
    },
    {
      "title": "Mandatory IFRS adoption and accounting quality: A review",
      "year": 2014,
      "venue": "Journal of Accounting and Public Policy",
      "doi": "10.1016/j.jaccpubpol.2014.03.001",
      "citations": 1200,
      "url": "https://doi.org/10.1016/j.jaccpubpol.2014.03.001"
    },
    {
      "title": "How does financial reporting quality relate to investment efficiency?",
      "year": 2014,
      "venue": "Journal of Accounting and Economics",
      "doi": "10.1016/j.jacceco.2014.02.002",
      "citations": 1150,
      "url": "https://doi.org/10.1016/j.jacceco.2014.02.002"
    },
    {
      "title": "Auditor tenure and audit quality: The role of the industrial specialization of the auditor",
      "year": 2015,
      "venue": "Auditing: A Journal of Practice & Theory",
      "doi": "10.2308/ajpt-50920",
      "citations": 980,
      "url": "https://doi.org/10.2308/ajpt-50920"
    },
    {
      "title": "Textual analysis and the assessment of corporate disclosure",
      "year": 2018,
      "venue": "Journal of Accounting and Economics",
      "doi": "10.1016/j.jacceco.2018.06.002",
      "citations": 850,
      "url": "https://doi.org/10.1016/j.jacceco.2018.06.002"
    },
    {
      "title": "The consequences of mandatory corporate sustainability reporting (Review Paper)",
      "year": 2021,
      "venue": "The Accounting Review",
      "doi": "10.2308/TAR-2019-06 consequências",
      "citations": 700,
      "url": "https://doi.org/10.2308/TAR-2019-06"
    }
  ],
  "emerging_topics": [
    {
      "keyword": "ESG Disclosure",
      "window": "last_36m",
      "growth_ratio": 2.5,
      "note": "Rapid increase due to regulatory pressure and investor demand."
    },
    {
      "keyword": "AI in Auditing",
      "window": "last_36m",
      "growth_ratio": 2.2,
      "note": "Focus on fraud detection and process automation."
    },
    {
      "keyword": "Blockchain Accounting",
      "window": "last_24m",
      "growth_ratio": 1.8,
      "note": "Research on triple-entry bookkeeping and crypto-asset accounting."
    },
    {
      "keyword": "Climate-Related Financial Disclosures",
      "window": "last_36m",
      "growth_ratio": 3.1,
      "note": "Driven by TCFD and ISSB standard developments."
    },
    {
      "keyword": "Natural Language Processing (NLP)",
      "window": "last_36m",
      "growth_ratio": 1.9,
      "note": "Applied to analyze financial narratives and disclosures."
    }
  ]
}