A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis

Amar Johri and Raj Kumar Singh

Cogent Business & Management, 2024, vol. 11, issue 1, 2344743

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.

Date: 2024
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DOI: 10.1080/23311975.2024.2344743

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