Corporate report readability: comprehensive bibliometric analysis and future trends

Purpose This paper aims to exhibit a comprehensive bibliometric analysis of the corporate reporting readability theme in accounting literature, outlining the most crucial findings and research directions in this field. Design/methodology/approach The paper used the Scopus research database as its primary information source. It used Biblioshiny software for bibliometric analysis to gain insights into corporate reporting readability and current research developments. The study collected data from 375 articles published between 2000 and 2024. Findings The results reveal that the research area’s conceptual structure comprises seven main clusters related to readability practices of corporate reports, measurement methods, motivations, theories, audit impacts and their correlation with governance and firm performance. Furthermore, the study area’s intellectual structure could be split into four main clusters: determinants of corporate report readability and measurement methods, motives and effects of corporate report readability, ways to improve corporate report readability, readability and earnings management. In conclusion, the paper puts forth a collection of future research trends. Originality/value As far as the author knows, this study is one of the pioneering studies that conducts a thorough bibliometric analysis of the existing research on corporate reporting readability. The study’s value is found in its comprehensive categorization of the conceptual, intellectual and social structure of this field; and its review of the research advancements over the past 20 years. The study’s findings could raise financial report quality and boost investor confidence in the financial markets. Furthermore, recognizing potential research trends opens new avenues for this field’s investigation.