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A Century of Internal Auditing -Using Computational Literature Review
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Amirsalar Vanaki   , Bita Mashayekhi * , Mesbah Sivandian |
| University of Tehran |
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Abstract: (1422 Views) |
| A review of the internal audit literature over the past century reveals a significant topic variety and thematic diversity, so that a systematic review of these studies is necessary in order to gain a deeper understanding of internal audit research. This research aims to fill the gap in previous review research and in response to the recommendation of Behrend & Eulerich (2019) and aims to identify the most effective articles, journals, authors, research centers and countries; Structure of cooperation between authors (co-authorship), research centers and countries; and issues with repetitive patterns (co-occurrence) in the field of internal auditing over the last hundred years. Using the Computational Literature Review (CLR) approach, a collection of articles extracted from the WoS database (1401 articles) over a period of one hundred years from 1920 to 2021 are examined in two ways: impact analysis and structure analysis. VOSviewer is used to build and visualize Bibliometrics. Researchers, practitioners, standard setters, and regulators in the field of accounting and auditing are the target audience of this research and can, respectively, use its results to direct future research, improve the level of internal auditing in practice, and develop standards and regulations to improve oversight on internal audit processes and required competencies. |
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| Keywords: Internal Audit Function (IAF), Bibliometrics, Computational Literature Review (CLR), Impact analysis, Structure analysis |
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Full-Text [PDF 2411 kb]
(724 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/02/16 | Accepted: 2021/08/1 | Published: 2022/03/27
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