Dedi Fernanda, Sumiati, Siti Aisjah, Nur Khusniyah Indrawati
This study aims to comprehensively map existing knowledge and conduct an in-depth analysis of Islamic banking and earnings management research to elucidate global trends and developments in this field from 2014 to 2024. This study presents a graphical analysis of 118 research papers on Islamic banking and earnings management indexed in the Web of Science (WoS) databases from 2014 to 2024. The current research status is illustrated through knowledge mapping using CiteSpace and VOSviewer, encompassing an examination of the co-citation network, collaboration network, references with citation bursts, and keyword analysis. The research reveals that the topics of Islamic banking and earnings management are thoroughly examined in England (United Kingdom) and Malaysia. The University of Newcastle is the preeminent institution in this region. Marwa Elnahass, Vu Quang Trinh, and M. Kabir Hassan are the preeminent authors in this domain. Moreover, in recent years, subjects such as earnings management, income smoothing, customer perception, value relevance, stakeholder returns, financial robustness, and bank performance have garnered extensive discourse. This study elucidates the current research landscape of Islamic banking and earnings management through a bibliometric analysis of recent data, positioning it as a pioneering endeavor in this field. The study underscores the necessity for enhanced coordination among scholars and institutions to mitigate earnings management and bolster Islamic banking. © 2026, Politeknik Negeri Padang. All rights reserved.
Faculty of Economics and Business, Brawijaya University, Malang, Indonesia; Faculty of Economics and Business, Dharma Andalas University, Padang, Indonesia
