Figure 2.
A network diagram displays interconnected research topics in behavioural accounting over time. Nodes vary in size and are connected by multiple lines indicating co-occurrence relationships. Central nodes include auditing, audit quality, accountability, corporate governance, earnings management, and management accounting. To the right, clusters include trust, performance, performance evaluation, behavioural finance, market efficiency, cognitive bias, heuristics, and budgeting. To the left, clusters include accounting education, sustainability, institutional theory, disclosure, and technology acceptance. Additional nodes include auditors, ethics, internal control, decision making, gender, personality, incentives, information processing, and psychology. Five numbered markers from 1 to 5 appear near different clusters, indicating grouped topic areas within the network. Temporally oriented co-occurrence network of BAR topics