Main Article Content
Abstract
This study examines the development of Governance, Risk and Compliance (GRC) research in the fields of finance and accounting during the 2020–2026 period using a bibliometric approach. The study analyzed metadata from 464 Scopus-indexed journal articles retrieved through a systematic search and screening process. Bibliometric analysis was conducted using Biblioshiny integrated with the Bibliometrix package in R to examine publication trends, influential publications, conceptual structures, thematic development, and emerging research topics. The findings reveal a substantial increase in GRC-related publications, particularly during 2025–2026, indicating growing academic interest in integrated governance, risk management, and compliance. The most influential studies were associated with corporate governance, enterprise risk management, sustainability, and digital governance, while conceptual mapping demonstrated strong interrelationships among governance, compliance, sustainability, and information systems. Trend analysis further identified artificial intelligence, ESG performance, and sustainability reporting as emerging research themes that are expected to shape future GRC research. This study contributes to the bibliometric literature by providing a comprehensive scientific mapping of GRC research and offers practical insights for researchers, practitioners, regulators, and policymakers in identifying future research directions and strengthening governance, risk management, and compliance strategies.
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References
- Anisa, A. S., Santoso, R. A., & Fitriana, F. (2025). Bibliometric Analysis of Auditor Switching Development with Vosviewer. Golden Ratio of Auditing Research, 6(17), 284–295. https://doi.org/10.52970/grar.v6i1.1462
- Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
- Bahrul, B., Fitriana, F., & Santoso, R. A. (2024). Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration. Al-Kharaj: Journal of Islamic Economic and Business, 5(4). https://doi.org/10.24256/kharaj.v5i4.4451
- Berger, J. M., & Baker, C. M. (2014). Bibliometrics: An Overview. Journal of Pharmaceutical Sciences, 20993(301), 81–92. https://doi.org/10.5530/rjps.2014.3.2
- Brandis, K., Dzombeta, S., Colomo-palacios, R., & Stantchev, V. (2019). applied sciences Governance , Risk , and Compliance in Cloud Scenarios. Applied Sciences, 9(2)(320), 1–21. https://doi.org/10.3390/app9020320
- Butler, T., & Mcgovern, D. (2012). A conceptual model and IS framework for the design and adoption of environmental compliance management systems. For special issue on governance , risk and compliance in IS. Information Systems Frontiers, 14(2), 221–235. https://doi.org/10.1007/s10796-009-9197-5
- Cooper, I. D. (2015). Bibliometrics basics. Journal of the Medical Library Association, 103(4), 217–218. http://dx.doi.org/10.3163/1536-5050.103.4.013
- Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, M. W. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(May), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
- Firdausi, Q., Safitri, S., Manulang, N., Daclan, F., & Santoso, R. A. (2025). A Bibliometric Analysis of Internal Audit Research in Indonesia. Golden Ratio of Finance Management, 5(1), 208–218. https://doi.org/10.52970/grfm.v5i1.996 Website:
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- Hulu, A. W. Y., Fitriana, F., & Santoso, R. A. (2024). Tema Yang Muncul Dalam Penerimaan Pajak ( Tinjauan Bibliometrik). Jurnal Akuntansi Dan Pajak, 24(2), 1–5.
- Jazadi, F. R., Santoso, R. A., & Fitriana, F. (2024). Memetakan Lanskap: Analisis Bibliometrik atas Audit Report Lag. Jurnal Ekonomi, Koperasi & Kewirausahaan, 14(8). https://doi.org/10.59188/covalue.v14i8.4012
- Kurniawan, S. A., Mayuri, N. K. L., Fitriana, F., & Santoso, R. A. (2025). Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer. Golden Ratio of Finance Management, 5(1), 145–154. https://doi.org/10.52970/grfm.v5i1.1013
- Madu, D. H., Fitriana, F., Santoso, R. A., & Rusdiansyah, N. (2023). Analisis Bibliometrik Tren Kolaborasi Penelitian antar Peneliti terkait dengan Audit Eksternal suatu Bisnis serta Instansi Pemerintah di Indonesia (Tahun 2018-2023). Jurnal Aktiva: Riset Akuntansi Dan Keuangan, 6(1), 10–16. https://doi.org/10.52005/aktiva.v6i1.223
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- Ninkov, A., Frank, J. R., & Maggio, L. A. (2022). Bibliometrics: Methods for studying academic publishing. Perspectives on Medical Education, 11(3), 173–176. https://doi.org/10.1007/s40037-021-00695-4
- Nurachman, I. A., Heryana, R. P., Luthfi, D., Fitriana, F., & Santoso, R. A. (2025). The Trend of Audit Quality Development: A Scopus-Based Bibliometric Analysis. Golden Ratio of Social Science and Education, 5, 230–237. https://doi.org/10.52970/grsse.v5i1.1086
- Papazafeiropoulou, A., & Spanaki, K. (2016). Understanding governance, risk and compliance information systems (GRC IS): The experts view. Information Systems Frontiers, 18(6), 1251–1263. https://doi.org/10.1007/s10796-015-9572-3
- Passas, I. (2024). Bibliometric Analysis: The Main Steps. Encyclopedia, 4(2), 1014–1025. https://doi.org/10.3390/encyclopedia4020065
- Rahmat, F., Santoso, R. A., & Fitriana, F. (2025). Analisis Bibliometrik Terhadap Perkembangan Penelitian Perpajakan Digital Dengan Vosviewer Berdasarkan Data Scopus 2018-2025. Jurnal Ilmu Ekonom, 8(3), 1304–1312. https://doi.org/10.57178/paradoks.v8i3.1422
- Santoso, R. A. (2022). Trends in Audit and Good Corporate Governance Research: A Bibliometric Analysis from 1994 to 2022 Based on Scopus Data. Golden Ratio of Data in Summary, 2(2), 97–106. https://doi.org/10.52970/grdis.v2i2.660 Website:
- Santoso, R. A., Rahmadianti, R., Sari, D. K., & Wahyuni, N. (2023). Bibliometric Analysis Of Developments And Trends In Fraud Risk Assessment Research: Scopus Literature Review 1989-2023. Jurnal Scientia, 12(3), 4145–4153.
- Santoso, R. A., Rukhviyanti, N., & Hayati, N. (2023). Pemetaan Lanskap Riset Human Development Index dan Technology Menggunakan Data Scopus dengan Analisis Bibliometrik. Media Jurnal Informatika, 15(2), 123.
- Seidenfuss, K.-U., Young, A., & Datwani, M. (2023). Integrating governance, risk and compliance? A multi‑method analysis of the new Three Lines Model. SN Business & Economics, 3(10), 184. https://doi.org/10.1007/s43546-023-00561-x
- Sillaber, C., Mussmann, A., & Breu, R. (2019). Experience: Data and Information Quality Challenges in Governance , Risk , and Compliance Management. Journal of Data and Information Quality (JDIQ), 11(2), 1-14. https://doi.org/10.1145/3297721
- Suandani, R., Dachlan, F., & Santoso, R. A. (2024). Deteksi Kecurangan Laporan Keuangan Dengan Metode Bibliometrik. Jurnal Review Pendidikan Dan Pengajaran, 7(1), 2684–2690.
- Vicente, P., & Silva, M. M. (2016). A Conceptual Model for Integrated Governance , Risk and Compliance A Conceptual Model for Integrated Governance ,. International Conference on Advanced Information Systems Engineering, JUNE 2011, 199–213. https://doi.org/10.1007/978-3-642-21640-4_16
- Yazid, H., Santoso, R. A., Ismail, T., & Taqi, M. (2023). Islamic Banking Adoption Indexed Biblioshiny Research Dimension. ICOSTELM.
References
Anisa, A. S., Santoso, R. A., & Fitriana, F. (2025). Bibliometric Analysis of Auditor Switching Development with Vosviewer. Golden Ratio of Auditing Research, 6(17), 284–295. https://doi.org/10.52970/grar.v6i1.1462
Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
Bahrul, B., Fitriana, F., & Santoso, R. A. (2024). Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration. Al-Kharaj: Journal of Islamic Economic and Business, 5(4). https://doi.org/10.24256/kharaj.v5i4.4451
Berger, J. M., & Baker, C. M. (2014). Bibliometrics: An Overview. Journal of Pharmaceutical Sciences, 20993(301), 81–92. https://doi.org/10.5530/rjps.2014.3.2
Brandis, K., Dzombeta, S., Colomo-palacios, R., & Stantchev, V. (2019). applied sciences Governance , Risk , and Compliance in Cloud Scenarios. Applied Sciences, 9(2)(320), 1–21. https://doi.org/10.3390/app9020320
Butler, T., & Mcgovern, D. (2012). A conceptual model and IS framework for the design and adoption of environmental compliance management systems. For special issue on governance , risk and compliance in IS. Information Systems Frontiers, 14(2), 221–235. https://doi.org/10.1007/s10796-009-9197-5
Cooper, I. D. (2015). Bibliometrics basics. Journal of the Medical Library Association, 103(4), 217–218. http://dx.doi.org/10.3163/1536-5050.103.4.013
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, M. W. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(May), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Firdausi, Q., Safitri, S., Manulang, N., Daclan, F., & Santoso, R. A. (2025). A Bibliometric Analysis of Internal Audit Research in Indonesia. Golden Ratio of Finance Management, 5(1), 208–218. https://doi.org/10.52970/grfm.v5i1.996 Website:
Halawa, D., Fitriana, F., & Santoso, R. A. (2024). Analisis Bibliometrik Atas Penelitian Belanja Perpajakan Menggunakan Aplikkasi Vosviewer. Jurnal Akuntansi Dan Pajak, 24(02), 1–7. http://jurnal.stie-aas.ac.id/index.php/jap Jurnal
Hulu, A. W. Y., Fitriana, F., & Santoso, R. A. (2024). Tema Yang Muncul Dalam Penerimaan Pajak ( Tinjauan Bibliometrik). Jurnal Akuntansi Dan Pajak, 24(2), 1–5.
Jazadi, F. R., Santoso, R. A., & Fitriana, F. (2024). Memetakan Lanskap: Analisis Bibliometrik atas Audit Report Lag. Jurnal Ekonomi, Koperasi & Kewirausahaan, 14(8). https://doi.org/10.59188/covalue.v14i8.4012
Kurniawan, S. A., Mayuri, N. K. L., Fitriana, F., & Santoso, R. A. (2025). Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer. Golden Ratio of Finance Management, 5(1), 145–154. https://doi.org/10.52970/grfm.v5i1.1013
Madu, D. H., Fitriana, F., Santoso, R. A., & Rusdiansyah, N. (2023). Analisis Bibliometrik Tren Kolaborasi Penelitian antar Peneliti terkait dengan Audit Eksternal suatu Bisnis serta Instansi Pemerintah di Indonesia (Tahun 2018-2023). Jurnal Aktiva: Riset Akuntansi Dan Keuangan, 6(1), 10–16. https://doi.org/10.52005/aktiva.v6i1.223
Nazara, D. S., Fitriana, F., & Santoso, R. A. (2024). Analisis bibliometrik dengan Vosviewer terhadap perkembangan penelitian forensic audit. Jurnal Sains Dan Teknologi, 5(3), 714–719.
Ninkov, A., Frank, J. R., & Maggio, L. A. (2022). Bibliometrics: Methods for studying academic publishing. Perspectives on Medical Education, 11(3), 173–176. https://doi.org/10.1007/s40037-021-00695-4
Nurachman, I. A., Heryana, R. P., Luthfi, D., Fitriana, F., & Santoso, R. A. (2025). The Trend of Audit Quality Development: A Scopus-Based Bibliometric Analysis. Golden Ratio of Social Science and Education, 5, 230–237. https://doi.org/10.52970/grsse.v5i1.1086
Papazafeiropoulou, A., & Spanaki, K. (2016). Understanding governance, risk and compliance information systems (GRC IS): The experts view. Information Systems Frontiers, 18(6), 1251–1263. https://doi.org/10.1007/s10796-015-9572-3
Passas, I. (2024). Bibliometric Analysis: The Main Steps. Encyclopedia, 4(2), 1014–1025. https://doi.org/10.3390/encyclopedia4020065
Rahmat, F., Santoso, R. A., & Fitriana, F. (2025). Analisis Bibliometrik Terhadap Perkembangan Penelitian Perpajakan Digital Dengan Vosviewer Berdasarkan Data Scopus 2018-2025. Jurnal Ilmu Ekonom, 8(3), 1304–1312. https://doi.org/10.57178/paradoks.v8i3.1422
Santoso, R. A. (2022). Trends in Audit and Good Corporate Governance Research: A Bibliometric Analysis from 1994 to 2022 Based on Scopus Data. Golden Ratio of Data in Summary, 2(2), 97–106. https://doi.org/10.52970/grdis.v2i2.660 Website:
Santoso, R. A., Rahmadianti, R., Sari, D. K., & Wahyuni, N. (2023). Bibliometric Analysis Of Developments And Trends In Fraud Risk Assessment Research: Scopus Literature Review 1989-2023. Jurnal Scientia, 12(3), 4145–4153.
Santoso, R. A., Rukhviyanti, N., & Hayati, N. (2023). Pemetaan Lanskap Riset Human Development Index dan Technology Menggunakan Data Scopus dengan Analisis Bibliometrik. Media Jurnal Informatika, 15(2), 123.
Seidenfuss, K.-U., Young, A., & Datwani, M. (2023). Integrating governance, risk and compliance? A multi‑method analysis of the new Three Lines Model. SN Business & Economics, 3(10), 184. https://doi.org/10.1007/s43546-023-00561-x
Sillaber, C., Mussmann, A., & Breu, R. (2019). Experience: Data and Information Quality Challenges in Governance , Risk , and Compliance Management. Journal of Data and Information Quality (JDIQ), 11(2), 1-14. https://doi.org/10.1145/3297721
Suandani, R., Dachlan, F., & Santoso, R. A. (2024). Deteksi Kecurangan Laporan Keuangan Dengan Metode Bibliometrik. Jurnal Review Pendidikan Dan Pengajaran, 7(1), 2684–2690.
Vicente, P., & Silva, M. M. (2016). A Conceptual Model for Integrated Governance , Risk and Compliance A Conceptual Model for Integrated Governance ,. International Conference on Advanced Information Systems Engineering, JUNE 2011, 199–213. https://doi.org/10.1007/978-3-642-21640-4_16
Yazid, H., Santoso, R. A., Ismail, T., & Taqi, M. (2023). Islamic Banking Adoption Indexed Biblioshiny Research Dimension. ICOSTELM.