Hot Topics and Frontier Analysis of International Accounting Research Based on CiteSpace

As a general business language, accounting plays an important role in international economic exchanges and economic development. This paper uses CiteSpace software developed by Professor Chen Chaomei to analyse the hot topics and frontiers of international accounting research in recent ten years. The results show that, earnings management, information disclosure and executive compensation are the hot topics in the area of accounting research. After the emergence of the word literature analysis, it is found that, the frontier of accounting research has not changed significantly in the past ten years, and some classic topics in accounting academic circles are still the research hotspots. The difference is that modern network technology, communication technology and other technical means are used to analysed the original topic more deeply.