Knowledge Mapping of Corporate Related Party Transactions Research: An Analysis Using CiteSpace Visual Analytics

This study examines the progression of research on corporate transactions, drawing upon 364 CSSCI documents spanning 1998 to 2024from the China Knowledge Network, employing CiteSpace and bibliometric techniques. The study highlights that the debt transfer perspective is the predominant focus among existing literature. The clandestine character of related-party transactions in the digital sphere has intensified tax risks and regulatory complexities, with these transactions being closely associated with tax avoidance and market fairness concerns. Post-2020, the focus has been redirected to managing systemic risks emanating from irregular related-party transactions, with governance structures having a notable impact on economic performance. Thus, the auditing sector must prioritize the deployment of intelligent identification technologies for related-party transactions in the digital economy. Incorporating transaction pricing and advancing related-party transaction technology are essential components of corporate governance. The accurate identification of related-party transactions is contingent upon the integration of transaction pricing and information disclosure with intelligent identification technology and corporate governance. The integration of intelligent identification technology for related-party transactions with corporate governance requires the consideration of transaction pricing and information disclosure for precise nature determination.