Social Networks Analysis in Accounting and Finance

• 成果类型: Article
• 署名作者: Bianchi, Pietro A.; Causholli, Monika; Minutti-Meza, Miguel; Sulcaj, Valbona
• 署名单位: State University System of Florida; Florida International University; University of Kentucky; University of Miami; University of Texas System; University of Texas El Paso
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12826
• 发表日期: 2023
• 页码: 577-623
• 关键词: VENTURE-CAPITAL SYNDICATION; former audit partners; Board interlocks; Information spillovers; corporate governance; bankruptcy spillover; STRATEGIC ALLIANCES; investment banking; COMMON OWNERSHIP; earnings quality

摘要

Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our survey summarizes the elements of SNA, organizes this literature within a theoretical framework, and provides a thematic discussion of the context and contribution of the selected studies. We also discuss opportunities and challenges for future research. Finally, we include an empirical illustration of the key concepts and tools of SNA. We believe that SNA will continue to offer an interesting avenue for conducting high-impact and cross-disciplinary research in accounting and finance.