Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326251 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2344743 [Year:] 2024 [Pages:] 1-20
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This investigation aims to conduct a bibliometric analysis to amalgamate the publication patterns of auditing practices. As a result, this research scrutinizes the historical, contemporary, and forthcoming studies on auditing practices. The content is sourced from the Scopus database, and following the application of specific selection criteria, a total of 516 documents are chosen for bibliometric scrutiny. Citation analysis is employed to identify the most influential publications and contributors. In order to determine the most productive authors and sources, an analysis of productivity is undertaken. The bibliometric analysis used to discover five principal thematic clusters in auditing practice research. The themes that are extensively referenced include the legitimacy of audits, their function, archival auditing, the proliferation of audits, audit technologies, and the analysis of big data. By means of co-citation analysis, the works that are most frequently referenced are identified, while co-occurrence analysis is employed to identify the current themes that are trending in research on auditing practices. The present trends and clusters of themes encompass sustainability assurance, the role of auditors in financial crises, blockchain technology, professional skepticism, and the detection of fraudulent activities. The future directions for research are presented in the academic papers.
Subjects: 
auditing practices
sustainability assurance
bibliometric analysis
citation analysis
bibliographic coupling
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.