Bibliometric Analysis Research on Audit Nexus in Corporate Governance
Keywords:
Corporate governance, Audit, VOSviewer, Bibliometric Analysis
Abstract
Audit study on corporate governance and its influence on the corporate organisation is expanding exponentially. It has been undeniable after the 2007-2008 financial crisis and corporate scandals. This review provides an overview of the evolution of scholarly literature on the relationship between audit and corporate governance in peer-reviewed publications published between 2010 and 2020. The study has used a bibliometric technique to review 48 researched documents from the Scopus database. The review highlights document type, publication trend, journal types, influential authors, impactful papers, and keyword co-occurrence network through VOSviewer visualisation. In addition, the findings uncover new trends that have surfaced over the past few decades and suggest possible future lines of research. This study contributes to our understanding of audit in corporate governance studies by reviewing documents systematically using bibliometric techniques and VOSviewer analysis for the study period.
References
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Alzeban, A. (2015). Influence of audit committees on internal audit conformance with internal audit standards. Managerial Auditing Journa, 30(6/7), 539-559. https://doi.org/10.1108/MAJ-12-2014-1132
Alzeban, A. (2018). CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality. Journal of Business Economics and Management, 19(3), 456-473. https://doi.org/10.3846/jbem.2018.6264
Balancieri, R. (2004). Análise de redes de pesquisa em uma plataforma de gestão em ciência e tecnologia: uma aplicação à Plataforma Lattes. Universidade Federal de Santa Catarina,.
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Bhattacharya, A., & Banerjee, P. (2020). An empirical analysis of audit pricing and auditor selection: evidence from India. Managerial Auditing Journa, 35(1), 111-151. https://doi.org/10.1108/MAJ-11-2018-2101
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Comerio, N., & Strozzi, F. (2019). Tourism and its economic impact: A literature review using bibliometric tools. Tourism Economic, 25(1), 109-131. https://doi.org/10.1177/1354816618793762
Crawford, M., & Stein, W. (2002). Auditing Risk Management: Fine in Theory but who can do it in Practice? International Journal of Auditing, 6, 119-131. https://doi.org/10.1111/j.1099-1123.2002.tb00009.x
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Alzeban, A. (2018). CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality. Journal of Business Economics and Management, 19(3), 456-473. https://doi.org/10.3846/jbem.2018.6264
Balancieri, R. (2004). Análise de redes de pesquisa em uma plataforma de gestão em ciência e tecnologia: uma aplicação à Plataforma Lattes. Universidade Federal de Santa Catarina,.
Barth, M., Haustein, S., & Scheidt, B. (2014). The life sciences in German-Chinese cooperation: an institutional-level co-publication analysis. Scientometrics, 98(1), 99-117. https://doi.org/10.1007/s11192-013-1147-9
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Benckendorff, P., & Zehrer, A. (2013). A network analysis of tourism research. Annals of Tourism Research, 43, 121-149. https://doi.org/10.1016/j.annals.2013.04.005
Bhattacharya, A., & Banerjee, P. (2020). An empirical analysis of audit pricing and auditor selection: evidence from India. Managerial Auditing Journa, 35(1), 111-151. https://doi.org/10.1108/MAJ-11-2018-2101
Borokhovich, K. A., Bricker, R. J., Brunarski, K. R., & Simkins, B. J. (1995). Finance Research Productivity and Influence. Journal of Finance, 50(5), 1691-717. https://doi.org/10.1111/j.1540-6261.1995.tb05193.x
Brown, J., Popova, O., & Velina, K. (2016). The Interplay of Client Management and the Audit Committee on Auditor Performance. Current Issues in Auditing, 10(1), 11-17. https://doi.org/10.2308/ciia-51424
Castriotta, M., Loi, M., Marku, E., & Naitana, L. (2019). What's in a name? Exploring the 794 conceptual structure of emerging organizations. Scientometrics, 118(2), 407-437. https://doi.org/10.1007/s11192-018-2977-2
Chung, H. H., & Wynn, J. P. (2014). Corporate governance, directors'' and officers' insurance premiums and audit fees. Managerial Auditing Journa, 29(2), 173-195. https://doi.org/10.1108/MAJ-04-2013-0856
Comerio, N., & Strozzi, F. (2019). Tourism and its economic impact: A literature review using bibliometric tools. Tourism Economic, 25(1), 109-131. https://doi.org/10.1177/1354816618793762
Crawford, M., & Stein, W. (2002). Auditing Risk Management: Fine in Theory but who can do it in Practice? International Journal of Auditing, 6, 119-131. https://doi.org/10.1111/j.1099-1123.2002.tb00009.x
Cunha, P. ., Toigo, L., & Picoli, M. . (2016). Scientific production on the Audit Committee: A Bioblimtric and Sociometric Analysis of International Journals. Digital Library of Journals, 8(1), 26-46. https://doi.org/10.5380/rcc.v8i1.35902
Dabi'c, M., Maley, J., Dana, L. P., Novak, I., Pellegrini, M. M., & Caputo, A. (2019). Pathways of SME internationalization: A bibliometric and systematic review. Small Business Economics, 55, 705-725. https://doi.org/10.1007/s11187-019-00181-6
Ellegaard, O., & Wallin, J. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105, 1809-1831. https://doi.org/10.1007/s11192-015-1645-z
Ellwood, S., & Garcia-Lacalle, J. (2015). Examining Audit Committees in the Corporate Governance of Public Bodies. Public Management Review, 18(8), 1138-1162. https://doi.org/10.1080/14719037.2015.1088566
Fachriza, Z., & Mardijuwono, A. (2020). Corporate Governance, Ownership Concentration and Audit Quality. Cuadernos de Economia, 43(122), 105-242.
Falagas, M., Pitsouni, E., Malietzis, G., & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal, 22(2), 338-342. https://doi.org/10.1096/fj.07-9492LSF
Gaoa, L., & Kling, G. (2012). The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. Journal of International Accounting, Auditing and Taxation, 21(1), 17-31. https://doi.org/10.1016/j.intaccaudtax.2012.01.002
Gebrayel, E., Jarrar, H., Salloum, C., & Lefebvre, Q. (2018). Effective association between audit committees and the internal audit function and its impact financial reporting quality: Empirical evidence from Omani listed firms. International Journal of Auditing, 22(2), 197-213. https://doi.org/10.1111/ijau.12113
Gramling, A., & Hermanson, D. (2009). Assisting the Audit Committee during financial crisis. Corporate Governance and Internal Auditing, 24(3), 41-44.
Gupta, P., & Sharma, A. M. (2014). A study of the impact of corporate governance practices on firm performance in Indian and South Korean companies. Procedia - Social and Behavioral Sciences, 133, 4-11. https://doi.org/10.1016/j.sbspro.2014.04.163
Harjoto, M., Laksmana, I., & Lee, R. (2015). The impact of demographic characteristics of CEOs and directors on audit fees and audit delay. Managerial Auditing Journa, 30(8/9), 963-997. https://doi.org/10.1108/MAJ-01-2015-1147
Hirsch, J. (2005). An Index to quantify an Individual's scientific research output. Proceedings of the National Academy of Sciences of the United States of America, 102(46), 16569-16572. https://doi.org/10.1073/pnas.0507655102
Hopt, K. J. (2002). Modern company and capital market problems: Improving European corporate governance after Enron. Journal of Corporate Law Studies, 3(2), 221-268. https://doi.org/10.1080/14735970.2003.11419902
Houge, M., Ahmed, K., & va Ziji, T. (2017). Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India. International Journal of Auditing, 21(2), 177-189. https://doi.org/10.1111/ijau.12087
IFAC. (2014). International Framework: Good Governance in the Public Sector.
Janssen, M. A. (2007). An update on the scholarly networks on resilience, vulnerability, and adaptation within the human dimensions of global environmental change. Ecology and Society, 12(2), 1-18. https://doi.org/10.5751/ES-02099-120209
Johl, S., Johl, S., Subramaniam, N., & Cooper, B. (2013). Internal audit function, board quality and financial reporting quality: Evidence from Malaysia. Managerial Auditing Journa, 28(9), 1-38. https://doi.org/10.1108/MAJ-06-2013-0886
Knechel, W., Niemi, L., & Sundgren, S. (2008). Determinants of auditor choice: evidence from a small client market. International Journal of Auditing, 12(1), 65-88. https://doi.org/10.1111/j.1099-1123.2008.00370.x
Kooli, C. (2019). Governing and managing higher education institutions: The quality audit contributions. Evaluation and Program Planning, 77(101713), 1-9. https://doi.org/10.1016/j.evalprogplan.2019.101713
Kooli, C., & Abadli, R. (2021). Could Education Quality Audit Enhance Human Resources Management Processes of the Higher Education Institutions? Vision, 1-9. https://doi.org/10.1177/09722629211005599
Kooli, C., Jamrah, A., & Al-Abri, N. (2019). Learning from Quality Audit in Higher Education Institutions: A Tool for Community Engagement Enhancement. FIIB Business Review, 8(3), 218-228. https://doi.org/10.1177/2319714519863559
Macias-Chapula, C. A. (1998). O papel da informetria e da cienciometria e sua perspectiva nacional e internacional. Revista Ciência Da Informação, 27(2), 134-140. https://doi.org/10.1590/S0100-19651998000200005
Madani, F., & Weber, C. (2016). The evolution of patent mining: Applying bibliometrics analysis and keyword network analysi. World Patent Information, 46, 32-48. https://doi.org/10.1016/j.wpi.2016.05.008
Matonti, G., Tucker, J., & Tommasetti, A. (2016). Auditor choice in Italian non-listed firms. Managerial Auditing Journal, 31(4/5), 458-491. https://doi.org/10.1108/MAJ-07-2015-1215
Merigo, J. M., Gil-Lafuente, A. M., & Yager, R. R. (2015). An Overview of Fuzzy Research with Bibliometric Indicators. Applied Soft Computing, 27, 420-433. https://doi.org/10.1016/j.asoc.2014.10.035
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