Social Networks Analysis in Accounting and Finance

60 Pages Posted: 11 Dec 2019 Last revised: 17 Nov 2020

See all articles by Pietro A. Bianchi

Pietro A. Bianchi

Florida International University (FIU)

Monika Causholli

University of Kentucky - Von Allmen School of Accountancy

Miguel Minutti-Meza

University of Miami - Department of Accounting

Valbona Sulcaj

University of Kentucky - Von Allmen School of Accountancy

Date Written: November 16, 2020

Abstract

Social network analysis (SNA) shifts the focus from individuals and organizations in isolation to their environment and the connections around them, making it a useful tool to investigate the underlying mechanisms of corporate decisions. In this article we systematically summarize SNA research in accounting and finance and offer a roadmap that may help this emerging literature to move forward. We identify 56 studies published in top accounting and finance journals between 2007 and 2020 employing SNA. These studies examine a wide variety of topics, including corporate governance, financial reporting and audit quality, investor decisions, lender decisions, analyst behavior, management compensation, and tax strategies. We provide an overview of the most relevant paradigms of network theory and classify the 56 studies accordingly. We also provide an outline of the key concepts and tools of SNA, including an empirical illustration. Finally, we critically discuss major empirical findings, opportunities, and challenges for future research. We believe SNA will continue to offer an interesting avenue to conduct high-impact and cross-disciplinary research in accounting and finance.

Keywords: social network analysis, networks, interlocks, social ties, social capital, literature review

JEL Classification: M4, M40, M41, M42, M49

Suggested Citation

Bianchi, Pietro A. and Causholli, Monika and Minutti-Meza, Miguel and Sulcaj, Valbona, Social Networks Analysis in Accounting and Finance (November 16, 2020). University of Miami Business School Research Paper No. 3495299, Available at SSRN: https://ssrn.com/abstract=3495299 or http://dx.doi.org/10.2139/ssrn.3495299

Pietro A. Bianchi

Florida International University (FIU) ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States

Monika Causholli

University of Kentucky - Von Allmen School of Accountancy ( email )

Lexington, KY 40506
United States

Miguel Minutti-Meza (Contact Author)

University of Miami - Department of Accounting ( email )

Coral Gables, FL 33146-6531
United States
305-284-6287 (Phone)

Valbona Sulcaj

University of Kentucky - Von Allmen School of Accountancy ( email )

Lexington, KY 40506
United States

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