Faculty of Accountancy
Universiti Teknologi MARA
Cawangan Kelantan, Bukit Ilmu
18500 Machang, Kelantan, MALAYSIA.
Faculty of Accountancy
Universiti Teknologi MARA
Cawangan Kelantan, Bukit Ilmu
18500 Machang, Kelantan, MALAYSIA.
Faculty of Accountancy
Universiti Teknologi MARA
Cawangan Pahang Kampus Jengka
26400 Jengka, Pahang, MALAYSIA.
Abstract
Related party transactions (RPTs) have garnered global attention due to their potential to compromise financial reporting quality (FRQ) through opportunistic behaviour. The ongoing argument on whether RPTs are value-adding or harmful highlights the need for deeper exploration. This study fills this gap by engaging a bibliometric analysis of 490 Scopus publications on RPTs and FRQ from 1989 to 2024. The analysis identifies key trends, influential authors, and dominant themes pertaining to this field, such as corporate governance, tunnelling, propping earnings management, and agency theory. Scholarly interest is noted to have surged after 2017, with significant contributions from China, the United States, and Australia. Despite progress, gaps persist in understanding the effectiveness of governance mechanisms in mitigating RPTs risks. Despite being limited by its reliance on Scopus and keyword-based searches, which may exclude relevant works, this study offers a quantitative foundation for future research. The findings also provide actionable insights for policymakers and corporate stakeholders to enhance transparency and promote high-quality financial reporting practices.