Published Online:July 2026
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP080726
DOI:10.71329/IUPJARAP/2026.25.3.136-159
Author Name:Nirali J Kantharia and Jivan Biradar
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:136-159
The paper analyzes the conceptual and thematic evolution of research on bank productivity and performance from 1972 to 2023, highlighting its implications for accounting, auditing, and regulatory frameworks. A bibliometric study of 1896 publications was performed using the Scopus database and the Biblioshiny (Bibliometrix R-package) software. The findings indicate that banking research has significantly expanded since 2008, with the majority of activity occurring in 2020-21. Four primary issues were identified: banking efficiency; risk management and Basel regulations; diversity and performance; and corporate governance. These clusters align with established frameworks such as CAMELS, Basel standards, and agency theory, merging bibliometric insights with the practical dimensions of auditing, financial reporting, and regulation. The study indicates that research on Basel, efficiency metrics, and diversification can assist auditors, regulators, and financial analysts in determining the requisite capital, assessing risk levels, evaluating operational productivity, and analyzing reported financial figures. The analysis relies exclusively on Scopus data, potentially excluding specific geographical and practitioner-oriented studies. Future research may integrate many databases, employ advanced analytical methods, and expand into emerging industries to improve bibliometric insights.
The performance of banks has long been a subject of academic and policy scrutiny because of its critical role in economic growth, capital allocation, and financial stability. Regulators, investors, and auditors require an understanding of the factors that contribute to the productivity and profitability of banks. Issues or deficiencies within the banking sector can significantly impact the entire system. Over the past fifty years, research in this domain has significantly expanded, particularly following global financial crises and the establishment of regulations like the Basel norms (Basel Committee on Banking Supervision, 2011).