Transformation and overview of audit in past 20 years: a bibliometric analysis

Cumbana, Diamantina Amélia Parckings Tauro; Ventura, José Biléu Article Transformation and overview of audit in past 20 years: a bibliometric analysis Cogent Business & Management Provided in Cooperation with: Taylor & Francis Group Suggested Citation: Cumbana, Diamantina Amélia Parckings Tauro; Ventura, José Biléu (2024) : Transformation and overview of audit in past 20 years: a bibliometric analysis, Cogent Business & Management, ISSN 2331-1975, Taylor & Francis, Abingdon, Vol. 11, Iss. 1, pp. 1-18, https://doi.org/10.1080/23311975.2024.2395434 This Version is available at: https://hdl.handle.net/10419/326517 Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. 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If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence. https://creativecommons.org/licenses/by/4.0/ Cogent Business & Management ISSN: 2331-1975 (Online) Journal homepage: www.tandfonline.com/journals/oabm20 Transformation and overview of audit in past 20 years: a bibliometric analysis Diamantina Amélia Parckings Tauro Cumbana & José Biléu Ventura To cite this article: Diamantina Amélia Parckings Tauro Cumbana & José Biléu Ventura (2024) Transformation and overview of audit in past 20 years: a bibliometric analysis, Cogent Business & Management, 11:1, 2395434, DOI: 10.1080/23311975.2024.2395434 To link to this article: https://doi.org/10.1080/23311975.2024.2395434 © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group View supplementary material Published online: 30 Aug 2024. Submit your article to this journal Article views: 1187 View related articles View Crossmark data Citing articles: 2 View citing articles Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=oabm20 Accounting, corporAte governAnce & Business ethics | reseArch Article Cogent Business & ManageMent 2024, VoL. 11, no. 1, 2395434 Transformation and overview of audit in past 20 years: a bibliometric analysis Diamantina Amélia parckings tauro cumbanaa,b and José Biléu venturaa,b,c aCenter for advanced studies in Management (CeFage), university of Évora, Évora, Portugal; binstitute for Research and advanced training (iiFa), university of Évora, Évora, Portugal; cDepartment of Management, school of social sciences, university of Évora, Évora, Portugal ABSTRACT Audit is an important instrument that organizations used to prevent the occurrence of frauds along the years. investigations in the field of audit are increasing, however, none of them presents quantitative overview on audit-related publications from 2003 to 2023. to fill this gap, this study aims to identify the transformation of audit related research in the past 20 years using bibliometric analysis and suggest avenues for future research in the audit fields. We analyzed a sample of 1177 articles published on scopus and Web of science databases. the results show that the most frequent keywords used by the authors were corporate governance, audit quality, audit and audit committee. united states of America (usA), united Kingdom (uK), china are the leader countries in this field. Sustainability, Cogent Business and Management and Current Issues in Auditing, are the most prolific journals. the article shows how audit is a pertinent topic and demands upcoming investigations about. this article makes an important contribution to the current literature on audit through a bibliometric analysis and describe future research and research agenda audit matter for academics. 1. Introduction With insolvency of enron, Artur Andersen and parmalat, results in financial crises of early yeas 2000’s and the auditing scandals of Deloitte & touche and grand thornton, stakeholders remained confusion to understand the particularities that encourage a quality audit (sulaiman, 2018). these scandals resulting in disappearance of Arthur Andersen (rosati et al., 2022; Widyaningsih et al., 2019) and the appearance in 2002 of the sarbanes-oxley Act (soX) caused stakeholders and auditors to pay more attention to material errors and irregularities in financial statements (rosati etal., 2022). Quality is an important factor in audit inspection because it determines the evaluation of the records whether the audit was well or poorly done in terms of methods, evidence, documentations and qualities (sulaiman, 2018) and contributes to reduce agency costs (guo & chen, 2015). Auditors are relevant to corporate governance since they respond to the controls imposed through interaction with the internal audit committees (Jiang & Zhou, 2017) and are vital because it is as an internal instrument of corporate direction, standard effectiveness and is related to the fact that companies need to have internal controls systems (ics) and strong risk management, therefore reducing internal risks and costs of the external agency (ismael & roberts, 2018). internal audit committees with audit and legal expertise can effectively reduce manipulation of unlimited spending effectively and their reputation makes managers hardworking in controlling financial statements, to that misstatements will be detected (cheung & chung, 2022). the internal audit committee influences the quality of the external audit report while there is a direct relationship between the effectiveness of the committee’s function and the quality of the external audit report (Behrend & eulerich, 2019). © 2024 the author(s). Published by informa uK Limited, trading as taylor & Francis group CONTACT Diamantina amélia Parckings tauro Cumbana [email protected] university of Évora, Évora, Portugal https://doi.org/10.1080/23311975.2024.2395434 this is an open access article distributed under the terms of the Creative Commons attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. the terms on which this article has been published allow the posting of the accepted Manuscript in a repository by the author(s) or with their consent. ARTICLE HISTORY received 9 May 2024 revised 10 July 2024 Accepted 16 August 2024 KEYWORDS Audit; bibliometric; scopus; Wos; r-studio SUBJECTS Business, Management and Accounting; environment & Business; regulation JEL M14; M42; M48; Q13; Q56 2 D. A. p. t. cuMBAnA AnD J. B. venturA Agency theory assumes that agents have greater privileges in terms of information than principals, which makes it difficult for principals to understand whether their goals are being achieved (ismael & roberts, 2018), by principal and an agent (guo & chen, 2015). in his theory knowledge and skills of the corporate social responsibility committee facilitate relationships with stakeholders (garcía-sánchez etal., 2021), and agents can transact with related parties to maximize the value of the company or to achieve personal goals, while in transactions made with shareholders, managers of other companies are advised not to rely on these transactions at all (Abigail & Dharmastuti, 2022). on the other hand, for ismael and roberts (2018) agency theory is existence of the internal audit function and the need to have strong ics and risk management systems to reduce internal and external agency costs. But garcía-sánchez et al. (2021) state that in the agency theory, knowledge and skills of the corporate social responsibility committee, facilitate relationships with stakeholders. the disagreement between them due to privileged information obtained by them, causes the agency’s cost (guo & chen, 2015). the cost of agency can be internal, which means that there is little performance of employees, theft of assets and purposeful and unintentional manipulation of information and it can be an external cost that corresponds to the transfer of wealth from shareholders and debt holders, manipulation of information, management of profits, exaggerated demands, flight and incorrect investment decisions (ismael & roberts, 2018). the cost of the agency is concerned with making the agent and principal understand each other or have a middle ground, and auditing has been used to reduce this type of cost (guo & chen, 2015). Bibliometric analysis shows the historical evolution of research, uses quantitative methods to understand and clarify it and helps in perceiving where and how future research can be conducted based on the current state of research (pasko et al., 2021; shi et al., 2020). Bibliometric analysis using r software is very comprehensive and allows the integration of other packages (c. Wang et al., 2022). the usage of bibliometric analysis methods implies researchers to have an interpretation of the audit field and recognizes the most themes in this field (Azzari et al., 2020). on the other hand, for shi et al. (2020), bibliometric shows valuable orientations to elucidate the present state and complete impression of the investigation arena to suggest a robust and holistic contextual acknowledgement and figure out current development and hot subjects therefore might be an outstanding resource to openness and involves investigators in the field that would be interesting with. this kind of approaches are usually to quantitatively analyze academic publications by means of statistical techniques, with the purpose to offer suggestions of tendencies and general subjects to universal level (shi et al., 2020). this study shows authors who presently see the sustain audit pitches and the researcher focus on corporate governance, audit committee, audit quality, earning management, sustainability, fraud, financial reporting, auditing, audit, corporate social responsibility, internal audit, but not the transformations of audit in the past two decades. to perform the bibliometric analysis, data from scopus and Web of science were first collected, and then descriptive and bibliometric analyses were conducted at various horizons. this type of analysis shows history and geography globally, because it encompasses the most influential journals, institutions, keywords, citations and articles (shi etal., 2020). this paper aims to identify trends in the scientific literature over time in terms of authors, documents, institutions and countries, the areas not covered by researchers, through bibliometric analysis, using leading databases scopus and Web of science (Wos) from 2003 and 31 July 2023. to carry out this investigation, we propose three questions, as we can see below: the following research questions were defined as a guiding thread of the investigation: Q1: What is the theoretical evolution of the literature and the main documents that influence intellectual structure? Q2: What are the main topics and transformations undergone? Q3: Who are the most influential authors, sources, institutions and countries? this article has six parts. After this introduction, as a section 2 that describes the methodology, section 3 demonstrates the results, section 4 demonstrates the discussion, section 5 provides the agenda for research and section 6 is the conclusion. cogent Business & MAnAgeMent 3 2. Method to carry out our research, we use scopus and Wos databases and bibliometric analysis were performed based on the definition of stages (Borges et al., 2022). this method produces outputs for the analysis and interpretation of the results. Bibliometric analysis is a statistical method in which a researcher with a robust database can, through tables and figures, understand its history, changes over time and trends (pasko etal., 2021) and bibliometric analysis helps in the analysis of large volumes of data and has an enormous impact on research (Azzari etal., 2020; Behrend & eulerich, 2019; Blanco-Zaitegi etal., 2022; Di vaio et al., 2021, 2022; Donthu et al. 2021; Dwekat et al., 2020; ezenwoke et al., 2019; lardo et al., 2022; Maggiorani, 2022; Moher etal., 2015; secinaro etal., 2021; shi etal., 2020; thottoli, 2022; Williams & Bornmann, 2016; Xu etal., 2018; Ye etal., 2020; Zulkefle etal., 2022). We use ‘Audit’ as a word search at the scopus and Wos for period of 2003 and 31 July 2023, and the software r studios, bibliometrics, Biblioshyne and excel were used to facilitate the statistical analysis (thottoli, 2022), and they used a r studios, Bibliometrics and Biblioshyne softwares to obtaining quantitative results. 2.1. Data the articles were collected on 31 July 2023, in scopus and the Wos. ‘Audit’ was the word searched in both databases. only open-access scientific articles in english were included. As shown in Figure 1, the prisMA protocol was used to summarize the screening of scientific articles (Borges et al., 2022; Bosi et al., 2022). A total of 1.558 scientific articles were extracted from the scopus database and 1.783 scientific articles were retrieved from the Web of science database, totaling 3.341 articles. the two databases were then merged into the r studios software, in which 496 duplicates were excluded. this was followed by reading the titles and abstracts, resulting in the deletion of 1.028 articles. next, we screened the articles with full reading, and 640 were excluded. prisMA has been used to explain Figure 1. PRisMa diagram, proposed by Page et al. (2021). Source: authors’ elaborations. 4 D. A. p. t. cuMBAnA AnD J. B. venturA step-by-step data collected (Bhardwaj et al., 2020; Donthu et al., 2021; secinaro et al., 2021; thottoli, 2022). table 1 shows the summary of the research process in the scopus and Web of science databases that started as follows: 2.1.1. Scopus database Word searched, ‘Audit’ where 120.887 documents were obtained. • Year 2003 as of 31 July 2023, which resulted in 90.986 documents. • After the inclusion of open access, it resulted in 31.277 documents. • Area of the discipline: Business, Management and Accounting, environmental science and Agriculture and Biological science, in which 5.041 documents were obtained. • type of document: scientific articles resulting in 4.370 articles. • publication status: completed, 4.266 articles were obtained. • Keywords: Audit quality, Audit, Audit committee, Accountability, Quality control, risk Management, Audit committees, corporate social responsibility, Financial reporting, Financial performance, sustainability, sustainable Development, Audit Fees, Auditing, environmental Management, internal Audit, • Fraud, Agency theory, internal control, Audit risk, Audit independence, Accounting, Financial reporting Quality, Auditors, external Audit, safety, Management, with 1.604 scientific articles. • source type and language: journals and english, which resulted in 1.558 final articles before the extraction of duplicates. 2.1.2. Web of Science ‘Audit’ was the word searched and it resulted in 96.757 documents. • Years of publication: 2003 to 31 July 2023, with a result of 81.122 documents. • Documents: 29.370 open access. Table 1. search criteria in scopus and Wos. item Criteria Database online scopus Wos Keywords “audit”= 120887 documents “audit” = 96757 documents Year 2003–2023 = 90966 documents 2003–2023 = 81122 documents open access 31277 documents 29370 documents area of discipline Business, management and accounting, environmental science and agriculture, biological science = 5041 Citation by topic sustainability environmental science, economic theory, sustainability science, economics and management = 3802 documents articles = 2249 type of document scientific articles = 4370 Publication status Completed = 4266 articles Category Business finance, management; business; environmental science = 2125 articles Keywords audit quality; audit; audit committee; accountability; quality control; risk management; audit committees; corporate social responsibility; financial reporting; financial performance; sustainability; sustainable development; audit fees; auditing; environmental management; internal audit; fraud; agency theory; internal control; audit risk; audit independence; accounting; financial reporting quality; auditors; external audit; safety; management = 1604 articles Research area Business economics; social science; other topics; operation research; management science; biodiversity conservation = 1330 articles source type Journals Journals Language english = 1558 articles english = 1783 articles Source: authors’ elaboration. cogent Business & MAnAgeMent 5 • citation by topic: environmental science, economic theory, sustainability science, economics and Management, which resulted in 3.802 documents. • type of document: articles in which 2.249 articles were selected. • category: Business Finance, Management, Business, environmental science with a result of 2.125 articles. • research area: Business economics, social science other topics, operation research Management science and Biodiversity conservation with a result of 1.330 articles. • source type and language: Journals and english which resulted in 1.783 final articles before the extraction of duplicates. After this process, the articles were extracted from the databases through the Bibtex option and placed in the r studios software with the Bibliometrics package so that all duplicate articles were removed, resulting in a total of 2.845 articles for having been removed, 496 duplicates were removed. next, the analysis of the 2.845 scientific articles in excel was carried out with the reading of the keywords, titles and abstracts of all the articles, excluding 1.028 scientific articles. the last phase of the analysis of these articles was the reading of them in full, resulting in the exclusion of 640 scientific articles. 3. Results 3.1. General description table 2 shows the comprehensive summary which cover the period from 2003 to 31 July and total of 1177 documents, which 1151 are articles, one is article-book chapter, 22 are article-early access and three are article-proceeding paper. the annual growth rate is 25.16%. the average citations per document is 15.26 and the bibliography as 53227 references, 2330 keyword plus (iD) and 3144 author’s keywords (eD). the information characterizes a collaborative and connected environment with 2914 total authors, 132 single-authored publication and 142 single-authors documents. Figure 2 shows the word cloud (a) and tree map (b). in the theme related to an audit, the researchers have focused on matters such as corporate governance, audit quality, the audit committee, auditing, internal audit, sustainability, auditors’ fees, earning management, auditor independence, corporate social responsibility, independence, earnings quality, performance, as show the word cloud (a). When it comes to the tree map (b), corporate Table 2. general description. Description Results Data time period 2003:2023 References (journals, books, etc.) 318 Documents 1177 annual growth rate % 25.18 Document overage age % 4.44 average citation per document 15.26 Bibliography 53227 Document contents Keywords plus (iD) 2330 author’s keywords (De) 3144 Authors authors 2914 authors of single-authored docs 132 author collaborations single-authors docs 142 Co-author per docs % 2.97 Document types articles 1151 article-book chapter 1 article-early access 22 article-proceeding paper 3 Source: authors’elaboration. 6 D. A. p. t. cuMBAnA AnD J. B. venturA governance leads with (147 times and represents 8%), followed by quality (132, 7%), impact (127, 7%), performance (120, 7%), earnings management (98, 5%), ownership (92, 5%), management (91, 5%), firms (69, 4%), determinant and sustainability (61, 3%) are the 10 most used topics by investigators when it comes to the audit investigations. 3.2. Publications by years, countries, sources and authors For the 1177 articles used for this research, it should be noted that from 2003 to 2007, there were fewer publications related to the audit subject, with fewer than 10 annual publications. From 2008 to 2022, it’s seem like the publications on this area of audit were growth of exponential publications of papers related to audits, exponentially but 2011and 2014 and 2023 were the years in which the number of publications decreased. 2022, is the year with high publications in audit with 207 articles. Before 2011, the publications were slow, but from 2012 there are significant growth in publications. When compared to 2022 and 2021 in terms of number of articles in audit, there are 39 articles and the trend of publications over time is positive and increasing, with an average annual growth rate of 25.16% as shown in Figure 3 (statistics of articles about audit per year). table 3. shows most 10 significant countries and geographically distribution of investigations contributions at audit research. usA is the leader with 427 publications, followed by uK (229), indonesia (157), Malaysia (144) and Australia (125). notably spain (114) netherlands (75), germany (69) and vietnam (66) also make important contributions on the audit research. table 4 shows most sources of published articles related to audit field. the first three journal most publish about audit is the Sustainability (Switzerland) with 76 publications, followed by Cogent Business & Management (66), Current Issues in Auditing (60), Corporate Ownership and Control (29), Journal of Risk and Financial Management (24). other journals that make notable contributions in audit are Journal of Business Ethics (21), Accounting and Business Research (20), Journal of Auditing and Business (19) Figure 2. Word cloud (a) and tree map (B). Source: authors’ elaboration using bibliometric R-studio. Figure 3. statistics of articles about audit per year (n = 1.177). Source: authors’ elaboration using bibliometric R-studio. cogent Business & MAnAgeMent 7 and the Australasian Accounting Business and Finance Journal (18). the most prominent authors in audit as show Figure 4, are salehi M (eight publications), hussainey K (six) and sulaiman K (six). the nodes indicate the number of articles published each year and the number of citations in each year. the author with the larger circles means that in that year they had more than one publication and the larger the circle, the more citations they had in that year. 3.3. Co-occurrence networks using r-studios, we see what the most prominent keywords in audit as shown in Figure 5. corporate governance is linked to earnings management, audit committees, financial reporting quality, the board of directors, agency theory, financial expertise, financial performance, audit committees, firm performance and quality. the audit is clustered into auditing, financial reporting, internal audit, sustainability, Table 3. Most important countries. Country t. production t. citation % usa 427 5681 41.5 uK 299 2907 28.5 China 186 572 8.2 indonesia 157 328 4.9 Malaysia 144 199 3.6 australia 125 860 19.1 spain 114 1228 24.6 netherlands 75 307 10.6 german 69 129 5.6 Vietnam 66 96 4.4 Source: authors’ elaboration. Table 4. Most important sources. sources articles tC h_index g_index m_index PY_start Sustainability (Switzerland) 76 632 14 21 1.273 2014 Cogent Business & Management 66 348 10 14 1.111 2016 Current Issues in Auditing 60 198 8 12 0.615 2012 Corporate Ownership and Control 29 135 6 10 0.286 2004 Journal of Risk and Financil Manangement 24 119 4 10 0.667 2019 Journal of Business Ethics 21 1.412 13 21 0.813 2009 Accounting and Business Research 20 414 13 20 0.722 2007 International Journal of Auditing 20 86 5 8 0.625 2017 Journal of Asian Finance Economics and Business 19 214 10 14 1.667 2019 Australasian Accounting Business and Finance Journal 18 128 6 10 0.6 2015 Source: authors’ elaboration. Figure 4. Most important authors. Source: authors’ elaboration using bibliometric R-studio. 14 D. A. p. t. cuMBAnA AnD J. B. venturA disclosures will become more relevant in scientific work from 2014 onwards. Sustainability (Switzerland) with 76 publications and 632 citations, Cogent Business & Management with 66 articles and 348 citations and Current Issues in Auditing with 60 articles and 198 citations, in the first three places of publications in themes related to the audit. We only consider the article’s articles that were in english languages and in open access. Future research can consider the possibility to use documents not only in open access and compare if the results are similar with the results of this study. investigation on audit can be done using english and other languages. this article makes an important contribution to the current literature on audit through a bibliometric analysis and there are four areas for future research on audit matter. this article is the first on the audit field to show how audit have been transformed from 2003 to 2023 using bibliometric analysis with r-studio package. this article has implications for academia because we create the clusters to ease identify the four themes for future research to facilitate early researcher who as interesting in investigate themes such: (1) internal audit, (2) sustainability audit, (3) financial audit and (4) forensic audit. For organizations, which should be aware of the possibility of having a good internal control system and good corporate governance, introduction of sustainability reports so that they can efficiently and effectively report what contributions they have made to minimize negative impacts on the environment and how policies to motivate and improve the work of their employees have been applied. it shows the importance that external auditing exerts for organizations and their external surroundings to show good performance. And it has implications for policy makers, so that they create policies that encourage companies to have a stronger, more efficient and effective internal control system, to prevent the occurrence of fraud that has grown a lot. create policies that encourage companies to adhere and disclose their sustainability reports that can be controlled and improved during the external audits carried out annually on these companies. Authors contributions All authors contributed to the study’s conception and design. Material preparation, data collection and analysis were performed by all authors. the first draft of the manuscript was written by Diamantina Amélia parckings tauro cumbana and José Biléu ventura supervised and commented on the previous version. All authors read and approved the final manuscript. Disclosure statement no potential conflict of interest was reported by the author(s). Funding the authors received the financial support from Fct, i.p. and the portuguese national Funding Agency for science, research and technology (grant uiDB/04007/2020). About the authors Diamantina Amélia Parckings Tauro Cumbana is a researcher and collaborating member of the center of Advanced studies in Management and economics (ceFAge) and a phD student at the university of Évora. she has research interests in internal audits, financial audits, sustainability audits, forensic accounting and audits and ecosystem accounting. José Biléu Ventura is a member of the Assembly of the school of social sciences, an Advisor at the Department of Management Assembly, a collaborating Member at the center for Advanced studies in Management and economics (ceFAge), a Deputy of the Department of Management and an Assistant professor at the university of Évora. his research interests include public management, audits, internal controls and performance indicators. ORCID Diamantina Amélia parckings tauro cumbana http://orcid.org/0009-0005-0323-2530 José Biléu ventura http://orcid.org/0000-0003-2951-2133 Data availability statement the data that support the findings of this study are available from the corresponding author, [D.A.p.t.c.], upon reasonable request. cogent Business & MAnAgeMent 15 References Abigail, A., & Dharmastuti, c. (2022). the impact of related party transactions on firm value in indonesia: Moderating role of good corporate governance. Cogent Business & Management, 9(1), 2135208. https://doi.org/10.1080/233119 75.2022.2135208 Abu Kwaik, n., sweis, r., Allan, B., & sweis, g. (2023). Factors affecting risk management in industrial companies in Jordan. Administrative Sciences, 13(5), 132. https://doi.org/10.3390/admsci13050132 Afenya, M. s., Arthur, B., Kwarteng, W., & opoku, p. (2022). the impact of audit committee characteristics on audit fees; evidence from ghana. 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